Corporate Tax Rate
. Corporate Tax on the Taxable Income :
a) 0% (zero percent) on the portion of the Taxable Income not exceeding AED 375,000
b) 9% (nine percent) on Taxable Income that exceeds the amount AED 375,000
(AED 375,000 is specified as per the Cabinet Decision No. 116-2022)
2. Corporate Tax on a Qualifying Free Zone Person :
a) 0% (zero percent) on Qualifying Income.
b) 9% (nine percent) on Taxable Income that is not Qualifying Income
a) 0% (zero percent) on the portion of the Taxable Income not exceeding AED 375,000
b) 9% (nine percent) on Taxable Income that exceeds the amount AED 375,000
(AED 375,000 is specified as per the Cabinet Decision No. 116-2022)
2. Corporate Tax on a Qualifying Free Zone Person :
a) 0% (zero percent) on Qualifying Income.
b) 9% (nine percent) on Taxable Income that is not Qualifying Income