1. Exemptions
Corporate Tax
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2. Corporate Tax Exemption
• The entities contributing to the public and community welfare are exempt from
the corporate tax, which is set to come into effect this year.
• To be eligible for exemption, these entities must meet the conditions under Article
(9) of the Corporate Tax Law and they must continue to comply with all relevant
federal and local laws and notify the Ministry of Finance of any changes
occurring to these entities that impact their status as a Qualifying Public Benefit
Entity.
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3. Exemption Categories of Corporate Tax
• Government Entity & Government Controlled Entity
• Person engaged in an Extractive Business
• Person engaged in a Non- Extractive Natural Resource Business
• Qualifying Public Benefit Entity
• Qualifying Investment Fund
• Public pension or social security fund, or a private pension or social security fund
that is subject to regulatory oversight of the competent authority in the State
• Juridical person incorporated in the State that is wholly owned & controlled by an
Exempt Person
• Non-Resident Person does not have Permanent Establishment in UAE (further
added by Ministerial Decision no. 43 of 2023) - exempted from registration
Shipping Business
• Holding company business
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4. To Know more Details
Questions ? Let’s Talk
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info@rvguae.com
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