Corporate tax in UAE (Dubai), explained against the Federal Tax Authority: the headline rate, how taxable profit is calculated, filing and payment
What a company owes in UAE (Dubai) depends on how its tax authority defines profit, residence and reliefs.
Rules differ sharply between the mainland and each free zone, and DIFC and ADGM are separate common-law jurisdictions with their own courts. Tax here is administered by the Federal Tax Authority, and the guides below walk through the headline rate, how taxable profit is calculated, filing and payment deadlines, and the reliefs a small company can claim for UAE (Dubai) specifically.
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