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UAE Corporate Tax Law: What Constitutes Qualifying Income for Free Zone Persons?

05/06/2023

BackgroundThe UAE enacted its Corporate Tax Law (the “CTL”) in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The CTL came into force on 1 June 2023. The main corporate tax rate of 9% applies on income exceeding...

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Authors

Portrait ofJohn O'Connor
John O'Connor
Partner
Dubai
Portrait ofPatrik Daintry
Patrik Daintry
Partner
Dubai
Portrait ofAndre Anthony
Andre Anthony
Senior Associate
Dubai