CT registration/deregistration, Tax return and Payments Every Taxable Person will be required to electronically register for UAE CT with the Authority before applicable tax period

General rule As per Cabinet Decision No. (49) of 2023, business owners in the country will be subject to corporate tax only if their combined

Summary on calculation of taxable income Set out below is an illustrative/indicative summary of how Taxable Income will generally be computed for UAE CT purposes:

In the UAE, a Free Zone Person is defined as an individual or corporate entity that is licensed to conduct business activities in the UAE

Corporate Tax (CT) In January 2022, the UAE Ministry of Finance announced the implementation of Corporate Tax all over the United Arab Emirates. As per