Website Last updated:

August 14, 2026

This guide provides a high-level overview of the UAE Corporate Tax system established by Federal Decree-Law No. 47 of 2022. It identifies who constitutes a Taxable Person under Article 11, encompassing resident and non-resident juridical and natural persons. The guide introduces core concepts such as the calculation of Taxable Income, the 9% tax rate, and the 0% rate tier. It summarizes key reliefs like the Participation Exemption (Article 23) and Qualifying Group Relief (Article 26), and outlines fundamental compliance obligations, including registration under Article 53 and subsequent tax return filing.

Corporate Tax - General Guide

Corporate Tax Guide | CTGGCT1

September 2023

1. Glossary

2. Introduction

2.1. Overview
2.2. Purpose of this guide
2.3. Who should read this guide?
2.4. How to use this guide
2.5. Legislative references
2.6. Status of this guide

3. Getting Additional Help

3.1. Government support channels

4. What is Corporate Tax?

Contents