The information on this page is meant to provide guidance on the UAE Corporate Tax (CT) regime. The Federal Decree-Law No.47 of 2022 on the Taxation of Corporations and Businesses (Corporate Tax Law) can be found at: here.
Nothing in these questions and answers should be interpreted as legal or tax advice, and it should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case. These questions and answers are not intended to address all aspects of the UAE CT regime and taxpayer specific circumstances should be considered when using these questions and answers for individual or business decisions.
These questions and answers are subject to change without notice. Further information and guidance on the technical details and other specifics of the UAE CT regime will be made available in due course.
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