Skip to main content
Research:
Research
13 Dec 2022

Key features of the UAE Corporate Tax Law

Download in English
Download PDF (669KB) View PDF
Download in Korean
Download PDF (359KB) View PDF

12 December 2022 - 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). The Ministry of Finance (MoF) has also updated the Frequently Asked Questions (FAQs) which can be found here.

The CT Law is the legislative basis for the introduction and implementation of a federal corporate tax (CT) regime which is applicable on business profits from financial years starting on or after 1 June 2023. The release follows the announcement made by the MoF in January 2022 around implementing a CT regime. 

The key features of the UAE CT Law have been summarised by the order of the Chapters in the attached document.

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

A crisis of confidence | Deloitte Middle East | Crisis Management

Awareness of threats is not the same as preparation to deal with them. More than three-quarters (76%) of surveyed board members believe their companies would respond effectively if a crisis struck tomorrow. But less than half (49%) of their companies have taken steps to be truly crisis-ready. Deloitte’s global survey report, A crisis of confidence, examines the gap between real and perceived crisis readiness in the eyes of board members and the large companies they direct. Respondents offer their insights and concerns about crisis risks and their companies’ level of crisis management maturity.
Research

Amendments to Executive Regulations of the Income Tax Law | Deloitte Middle East | VAT alerts

The State of Qatar has published amendments to the Executive Regulations of the Income Tax Law through the Decision of the Council of Ministers No. (3) of 2023. The amendments were published in the Official Gazette on 16 May 2023, with immediate effect.
Research

UAE Corporate Tax: In Focus - Webinar recording archive

We have hosted a number of webinars to discuss The introduction of Corporate Tax in the UAE. The content of the webinars ranges from general introductory to high level information to industry specific and detailed data.
Perspective

Advancing the Cyber Security Agenda in the UAE | Deloitte Middle East | Risk Advisory

As individuals, corporations, and government agencies continue to envelop the dynamic, digital world more and more, it becomes clear that cyber security must be at the top of the agenda.
Research
Explore our thinking