UAE Corporate Tax Law — Federal Decree No. 47 of 2022

Scope

Introduces a 9% federal CIT on taxable income exceeding AED 375,000, effective for financial years starting on or after 1 June 2023. Includes a 0% rate for Qualifying Free Zone Persons.

This page is a summary prepared for orientation. The operative text is the instrument as published, together with any amending orders and implementing instructions. Confirm the current version and the practice of the administering authority before relying on it for a filing.