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Federal Tax Authority holds second forum to honour its strategic partners Corporate Tax Awareness Campaign 2024 Completes with Abu Dhabi Workshop for Free Zones Firms, Attended by 550 Participants Federal Tax Authority Launches World’s First Tax Refund System for E-Commerce Retail Purchases for Tourists in UAE Federal Tax Authority Urges Resident Juridical Persons with Licences issued in December to register for Corporate Tax before end of December 2024 Persons Subject to Corporate Tax Urged to File Returns and Settle Payables within Legal Timeframes Federal Tax Authority renews its calls for Resident Juridical Persons with Licences issued in October and November to register for Corporate Tax before end of November 2024 Federal Tax Authority sets record as first global tax authority to earn the Corporate Ethical Procurement and Supply Award two consecutive times

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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