Accounting Income 

Accounting Income has been defined as the ​The accounting net profit or loss for the relevant Tax Period as per the financial statements prepared in accordance with the provisions of Article 20 of the Corporate Tax Decree-Law.

​Calculation of the Taxable Income under the Under the UAE Corporate Tax is based on the ​Accounting Income.

Taxable income is arrived after making the specified adjustment to the Accounting Income.

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 Taxable Income ​ 

Taxable Income has been defined as the ​income that is subject to Corporate Tax under the provisions the Corporate Tax Decree-Law.

Corporate Tax is imposed on Taxable Income not on the accounting income. 

​Calculation of the Taxable Income under the Under the UAE Corporate Tax is based on the ​Accounting Income.

Taxable income is arrived after the adjustment to the Accounting Income