Corporate tax

It is a form of direct tax imposed on net income or business profit that the UAE will start applying to companies starting in 2023.


The purpose of corporate tax


  • Enhancing the country's position as a leading global centre for business and investment
  • Accelerate the development of the country and its transformation to achieve its strategic goals
  • Renewing its commitment towards meeting international standards of tax transparency and preventing harmful tax practices.


Corporate tax will apply to:

  • All businesses and individuals that carry out business activities under a commercial license or permit to carry out commercial, industrial, or professional activity in the country. 
  • Businesses established in free zones So that the corporate tax system will continue to provide corporate tax incentives, which are currently provided to businesses established in free zones, which comply with all regulatory requirements and do not conduct commercial activities in the mainland of the UAE. 
  • Foreign companies and foreign individuals if they carry out a continuous or regular commercial activity in the UAE.
  • banking operations
  • Companies operating in the field of real estate management, construction work, real estate development, real estate agencies, and real estate brokerage activities.