Corporate Tax Rates

March 4, 2024

The Corporate Tax will be applied at a flat rate of 9% on any Taxable Income that surpasses AED 375,000. However, Taxable Income below this threshold will be entirely exempt from Corporate Tax, carrying a 0% rate. The calculation for Corporate Tax on Taxable Income is as follows:

Resident Taxable persons

Taxable income not exceeding AED 3,75,000 will be charged at 0% CT.

Taxable income exceeding AED 3,75,000 will be charged at 9% CT.

Qualifying freezone persons

0% CT will be charged for qualifying persons.

9% CT will be levied on taxable income that does not meet the definition of qualifying income.

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