Skip to main content
Welcome to Deloitte
If we have selected the wrong experience for you, please change it above.
Perspective:
Perspective
18 Feb 2022

Introduction of Corporate Tax in the United Arab Emirates | Frequently Asked Questions

What should you know about the CT introduction in the UAE?

Corporate Tax UAE | FAQ
Download PDF (419KB) View PDF

We are pleased to launch our Frequently Asked Questions (FAQs) document relating to the Corporate Tax (CT) introduction in the United Arab Emirates (UAE). The content of this document is based on the large number of questions received during our recent UAE CT webinar.

This document is intended to provide businesses with operations in the UAE with high-level answers pertaining to the following corporate tax topics:

  • CT rate
  • CT period
  • CT law
  • UAE free zones
  • Holding and offshore companies
  • CT and individuals, branches, government and banking
  • UAE Economic Substance Regulations
  • Grouping
  • Pillar Two
  • Financial statements
  • Transfer Pricing
  • Technology
  • Next steps and more.

Did you find this useful?

Yes
No

Thanks for your feedback

Your feedback is important to us

To tell us what you think, please update your settings to accept analytics and performance cookies.

Need help updating cookies?

Our thinking

Doing Business Guide Qatar | Deloitte Middle East

This doing business guide provides foreign investors seeking to invest or expand their businesses in Qatar with a comprehensive overview of the investment climate and business opportunities in Qatar from legal, regulatory, tax, and labor and immigration perspectives.
Perspective

GCC Indirect Tax Weekly Digest | Deloitte Middle East | Tax Services

The GCC Indirect Tax Weekly Digest, reports on the news of Indirect Tax developments in the Middle East region as soon as they happen.
Perspective

Key features of the UAE Corporate Tax Law | Deloitte Middle East | International Tax alerts

On 9 December 2022, the United Arab Emirates (UAE) issued Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (hereinafter referred to as the CT Law).
Research

Accumulated VAT credits | Deloitte Middle East | VAT alerts

As we approach five years since the implementation of Value Added Tax (VAT) in the United Arab Emirates (UAE), we have seen in practice that many taxpayers have accumulated VAT credits which remain unclaimed from the Federal Tax Authority (FTA).
Perspective
Explore our thinking