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Federal Tax Authority continues phase two of its Corporate Tax Awareness Campaign with a workshop for SMEs in Ras Al Khaimah Federal Tax Authority urges resident juridical persons with licenses issued in January and February to submit Corporate Tax registration applications by 31 May 2024 Federal Tax Authority urges business sectors to share suggestions for sustainably developing tax services, aligning with ‘Zero Government Bureaucracy Programme’ Federal Tax Authority: EmaraTax smart tax services application is a landmark step towards enhancing quality of the Authority’s services The Federal Tax Authority upgrades three key Services in line with UAE’s Government Services 2.0 Framework Federal Tax Authority Enables Taxpayers Subject to Corporate Tax to Submit Registration Requests at 23 Government Service Centres across Emirates The FTA Approves 27,330 Refund Requests Totalling AED 2.02 Billion for UAE Nationals Building New Residences Until 2023

Corporate Tax

Exempt Person
Automatically Exempt
 

 Exempt if notified to MoF, and meeting relevant conditions
 
 		 Exempt if listed a Cabinet Decision and meeting relevant conditions
 
 		 Exempt after application to, and approval by, the FTA*, and meeting relevant conditions
 
 
  • Government Entity
 
  • Extractive Business
  • Non Extractive Natural Resource Business
 
 

 

  • Government Controlled Entity (with their Mandated Activities)
  • Qualifying Public Benefit Entities
 
 
 
  • Qualifying Investment Funds
  • Public or priVATe pension and social security funds
  • Wholly owned and controlled UAE subsidiaries of certain Exempt Persons
 
 
 No Corporate Tax registration required (unless the Person undertakes a taxable Business)
 
 No Corporate Tax registration required (unless the Person undertakes a taxable Business)
 
 Registration required; from 1 October 2023 
 
 		 Registration required; from of 1 June 2024 
 
 


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Page last updated: : Dec 28, 2023
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