United Arab Emirates corporate tax rate
Federal Corporate Tax on business profits under Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, administered by the Federal Tax Authority. A NEW tax, effective for financial years starting on or after 1 June 2023: 0% on taxable income up to AED 375,000 and 9% above. This series carries the 9% headline rate.
| Current value | 9 percent |
|---|---|
| In force from | 2023-06-01 |
| Official source | Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, Article 3 — Corporate Tax imposed at 0% on the portion of taxable income not exceeding the amount set by Cabinet decision and 9% on the excess; the AED 375,000 threshold is fixed by Cabinet Decision No. (116) of 2022 (UAE Ministry of Finance, official English translation) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
NEW TAX — the UAE had no general federal corporate income tax before this. Federal Decree-Law No. 47 of 2022, Article 3, imposes Corporate Tax at 0% on taxable income up to a Cabinet-set threshold and 9% above it; Cabinet Decision No. 116 of 2022 sets that threshold at AED 375,000. So the effective schedule is 0% up to AED 375,000 and 9% on the excess. It applies for financial years STARTING ON OR AFTER 1 June 2023 — a business with a calendar financial year was first in scope from 1 Jan 2024, one with a June year-end from 1 June 2023, hence effective_from 2023-06-01. The 9% is served as the headline. Qualifying Free Zone Persons can still enjoy 0% on 'Qualifying Income' (Article 3(2)) subject to substance and other conditions. SEPARATE, DO NOT CONFLATE: a 15% Domestic Minimum Top-up Tax (DMTT) under Cabinet Decision No. (142) of 2024 applies to UAE members of large multinational groups (consolidated revenue >= EUR 750m in at least two of the four preceding years), effective for financial years starting on or after 1 January 2025, aligning the UAE with the OECD Pillar Two 15% global minimum — it tops up in-scope MNEs' effective rate to 15% but does NOT change the 9% general rate that applies to the vast majority of businesses. Verified from the statute text on the Ministry of Finance site; the FTA (tax.gov.ae) administers the tax.
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# History: curl https://mearef.dev/v1/ae/corporate-tax/history?from=2020-01-01
# Provenance: curl https://mearef.dev/provenance/ae/corporate-taxOther United Arab Emirates series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates