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Latest News
FTA intensifies its efforts to raise awareness about the importance of Corporate Tax registration
Federal Tax Authority calls on registrants to benefit from ‘grace period’ up to end of March to update tax records to avoid administrative penalties
Federal Tax Authority launches "Family Foundations as an Unincorporated Partnership" application via EmaraTax Digital Platform
FTA urges Natural Persons to promptly register for Corporate Tax before the end of March 2025
Joint Workshop held by the Federal Tax Authority and Microsoft on "Accelerating Innovation with AI"
FTA Organises "Tax Hackathon" to Foster Innovation in the Tax Sector Through Artificial Intelligence Technologies
FTA Strengthens Business Efficiency With Intellectual Property Registration of 'Muwafaq' Package

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: : May 06, 2024
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