UAE to implement corporate tax

Effective for financial years starting on or after 01.06.2023, the corporate tax will apply to all businesses and commercial activities, except for the extraction of natural resources which will remain subject to Emirate level corporate taxation. The standard statutory tax rate will be 9%. An exemption will apply for taxable profits up to AED 375,000 to support small businesses and start-ups. No corporate tax will apply on personal income from employment, real estate and other investments. The UAE corporate tax regime will continue honouring the corporate tax incentives currently being offered to free zone businesses that comply with all regulatory requirements and that do not conduct business with mainland UAE.

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