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CORPORATE TAX IN THE UAE


The UAE introduced Corporate Tax (CT) on 1 June 2023, marking a major development in the country’s alignment with global tax standards. Freemont Group supports businesses in understanding Corporate Tax rules, meeting all compliance obligations, and structuring their operations in a tax-efficient manner.

Corporate Tax Overview

0% on taxable profits up to AED 375,000
9% on taxable profits above AED 375,000
• Special rules apply to multinational groups and free zone companies

Corporate Tax applies to mainland companies, most free zone entities, foreign businesses with a UAE presence, and individuals engaged in business activities within the UAE.

Eligible free zone entities may benefit from a 0% tax rate on qualifying income, provided they meet substance requirements and ongoing compliance obligations.
Income that does not qualify is taxed at the standard 9% rate.

Freemont provides end-to-end support to ensure your business remains compliant and well-structured for Corporate Tax purposes:

• Corporate Tax registration
• Calculation of taxable income and deductible expenses
• Guidance on qualifying income for free zone entities
• Transfer pricing documentation and policies
• Annual Corporate Tax return filing
• Ongoing advisory and compliance monitoring

Corporate Tax rules continue to evolve, and professional guidance is essential for businesses operating in the UAE.
Freemont’s tax specialists help you navigate the framework with clarity and confidence.

Contact us today for clear, reliable UAE Corporate Tax support.

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