{"id":1839,"date":"2026-05-15T02:32:49","date_gmt":"2026-05-15T02:32:49","guid":{"rendered":"https:\/\/ahtaxaccounting.ae\/?p=1839"},"modified":"2026-05-15T02:53:10","modified_gmt":"2026-05-15T02:53:10","slug":"corporate-tax-exemptions-uae","status":"publish","type":"post","link":"https:\/\/ahtaxaccounting.ae\/ar\/blog\/corporate-tax-exemptions-uae\/","title":{"rendered":"Corporate Tax Exemptions in the UAE"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1839\" class=\"elementor elementor-1839\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-575e1bf3 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"575e1bf3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-15d3a68\" data-id=\"15d3a68\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1fc450e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1fc450e8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-3f19faa5\" data-id=\"3f19faa5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ca7c5c8 elementor-widget elementor-widget-hfe-breadcrumbs-widget\" data-id=\"5ca7c5c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"hfe-breadcrumbs-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav aria-label=\"Breadcrumb\"><ul class=\"hfe-breadcrumbs hfe-breadcrumbs-show-home\"><li class=\"hfe-breadcrumbs-item hfe-breadcrumbs-first\"><span class=\"hfe-breadcrumbs-home-icon\"><\/span><a href=\"https:\/\/ahtaxaccounting.ae\/ar\"><span class=\"hfe-breadcrumbs-text\">Home<\/span><\/a><\/li><\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-438c0fd9 elementor-widget elementor-widget-jkit_animated_text\" data-id=\"438c0fd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_animated_text.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-animated-text jeg_module___6a2079a2b6e74\"  data-style=\"highlighted\" data-text=\"\" data-shape=\"underline\"><h1 class=\"animated-text\"><span class=\"normal-text style-color\">Corporate Tax Exemptions in the UAE: Who Qualifies and How It Works (2026)<\/span><span class=\"dynamic-wrapper style-color\"><span class=\"dynamic-text\"><\/span><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 500 150\" preserveAspectRatio=\"none\"><path class=\"style-color\"  d=\"M3,77.5s200.54-11,493,0\" transform=\"translate(-2.75 -68.11)\"\/><\/svg><\/span><span class=\"normal-text style-color\"><\/span><\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dc966a2 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"5dc966a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Exemptions-1024x576.webp\" class=\"attachment-large size-large wp-image-1861\" alt=\"corporate tax exemptions\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Exemptions-1024x576.webp 1024w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Exemptions-300x169.webp 300w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Exemptions-768x432.webp 768w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Exemptions-1536x864.webp 1536w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Exemptions.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50bf4596 elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"50bf4596\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The UAE&#8217;s <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/\">corporate tax in the UAE<\/a><\/strong><span style=\"font-weight: 400;\"> regime applies a 9% rate to most businesses. But the law also provides specific exemptions, preferential rates, and reliefs that can reduce or eliminate your tax liability entirely. The question is not whether exemptions exist. It is whether your business qualifies for one, and what obligations remain if it does.<\/span><\/p><p><span style=\"font-weight: 400;\">The most common mistake businesses make is treating four distinct concepts as if they mean the same thing: exempt persons, exempt income, the 0% QFZP rate, and tax reliefs like <a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/small-business-relief\/\"><strong>Small Business Relief<\/strong><\/a>. Each has different eligibility conditions, application processes, and compliance consequences. Getting them confused does not just create tax risk. It creates registration and filing risk, too.<\/span><\/p><p><span style=\"font-weight: 400;\">Our <a href=\"https:\/\/ahtaxaccounting.ae\/about-us\/\"><strong>ACCA-qualified team<\/strong><\/a> at AH Chartered Accountants has supported UAE businesses through the Corporate Tax regime since its launch in June 2023, including QFZP compliance reviews, exempt person applications, and SBR elections. <\/span><\/p><p><span style=\"font-weight: 400;\">This guide breaks down every exemption category, explains who qualifies, what documentation the Federal Tax Authority requires, and what obligations remain even when you are exempt. Updated for 2026 to reflect <a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2026\/02\/Cabinet-Decision-No.1-of-2026-on-Exempting-Certain-Sports-Entities-from-Corporate-Tax-for-the-Purposes-of-Federal-Decree-Law-en-10.2.26.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Cabinet Decision No. 1 of 2026<\/strong><\/a> (sports entities), <a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2025\/02\/English-Cabinet-Decision-142-of-2024-on-Top-up-Tax-on-MNEs-1.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Cabinet Decision No. 142 of 2024<\/strong><\/a> (DMTT), and <a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2025\/09\/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Ministerial Decision No. 229 of 2025<\/strong><\/a> (the current Qualifying Activities framework).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b61d0ff elementor-widget__width-auto elementor-widget elementor-widget-jkit_button\" data-id=\"2b61d0ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-before jeg_module__1_6a2079a2b9e08\" ><a href=\"https:\/\/ahtaxaccounting.ae\/contact\/\" class=\"jkit-button-wrapper\">BOOK A FREE CONSULTATION<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-19a69e2a e-flex e-con-boxed e-con e-parent\" data-id=\"19a69e2a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f8386ee e-flex e-con-boxed e-con e-child\" data-id=\"f8386ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-260467f8 elementor-widget elementor-widget-text-editor\" data-id=\"260467f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #ffffff;\"><b>Who is exempt from corporate tax in the UAE?<\/b><\/span><\/h3><p><span style=\"font-weight: 400;\">Under <a href=\"https:\/\/uaelegislation.gov.ae\/en\/legislations\/1582\/download\" target=\"_blank\" rel=\"noopener\"><strong>Article 4 of Federal Decree-Law No. 47 of 2022<\/strong><\/a>, UAE corporate tax exempts government entities, extractive resource businesses, qualifying public benefit entities, qualifying investment funds, pension funds, and qualifying sports entities (Cabinet Decision No. 1 of 2026). <strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/free-zone\/\">Free Zone companies<\/a><\/strong> are not exempt but may qualify for a 0% rate as a QFZP on qualifying income.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f1cd606 e-flex e-con-boxed e-con e-parent\" data-id=\"2f1cd606\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25c195bc elementor-widget elementor-widget-heading\" data-id=\"25c195bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key Data: UAE Corporate Tax Exemptions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44058ebd elementor-widget elementor-widget-html\" data-id=\"44058ebd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ah-tax-data-container\">\r\n    <table class=\"ah-tax-comparison-table\">\r\n        <thead>\r\n            <tr>\r\n                <th>Deadline<\/th>\r\n                <th>Obligation<\/th>\r\n                <th>Applies To<\/th>\r\n                <th>Legal Source<\/th>\r\n                <th>Penalty<\/th>\r\n            <\/tr>\r\n        <\/thead>\r\n        <tbody>\r\n            <tr>\r\n                <td><strong>31 Mar 2026<\/strong><\/td>\r\n                <td>CT registration<\/td>\r\n                <td>Natural persons (turnover &gt;AED 1M in 2025)<\/td>\r\n                <td>FTA Decision 3\/2024<\/td>\r\n                <td>AED 10,000 (waivable under CTP006)<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><strong>31 Mar 2026<\/strong><\/td>\r\n                <td>CT return filing &amp; payment (FY ending 30 Jun 2025)<\/td>\r\n                <td>All taxable persons with June FY-end<\/td>\r\n                <td>FDL 47\/2022<\/td>\r\n                <td>AED 500\/mo (1&ndash;12), then AED 1,000\/mo + 14% interest<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><strong>14 Apr 2026<\/strong><\/td>\r\n                <td>New penalty framework takes effect<\/td>\r\n                <td>All taxable persons<\/td>\r\n                <td>Cabinet Decision 129\/2025<\/td>\r\n                <td>Revised penalty matrix aligned with VAT<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><strong>Within 3 months of incorporation<\/strong><\/td>\r\n                <td>CT registration<\/td>\r\n                <td>Businesses incorporated in 2026<\/td>\r\n                <td>FTA Decision 3\/2024<\/td>\r\n                <td>AED 10,000<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><strong>1 Jul 2026<\/strong><\/td>\r\n                <td>eInvoicing pilot begins<\/td>\r\n                <td>All businesses (awareness)<\/td>\r\n                <td>Ministry of Finance<\/td>\r\n                <td>N\/A (preparation phase)<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><strong>31 Jul 2026<\/strong><\/td>\r\n                <td>Appoint ASP for eInvoicing<\/td>\r\n                <td>Revenue &ge;AED 50M<\/td>\r\n                <td>Cabinet Decision 106\/2025<\/td>\r\n                <td>TBC<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><strong>30 Sep 2026<\/strong><\/td>\r\n                <td>CT return filing &amp; payment (FY ending 31 Dec 2025)<\/td>\r\n                <td>All taxable persons with calendar year<\/td>\r\n                <td>FDL 47\/2022<\/td>\r\n                <td>AED 500\/mo + 14% annual interest<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><strong>31 Dec 2026<\/strong><\/td>\r\n                <td>CT return filing &amp; payment (FY ending 31 Mar 2026)<\/td>\r\n                <td>All taxable persons with March FY-end<\/td>\r\n                <td>FDL 47\/2022<\/td>\r\n                <td>AED 500\/mo + 14% annual interest<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><strong>Ongoing (within 20 business days)<\/strong><\/td>\r\n                <td>Update tax records with FTA after any business change<\/td>\r\n                <td>All registered taxable persons<\/td>\r\n                <td>Tax Procedures Law<\/td>\r\n                <td>AED 10,000 (first); AED 20,000 (repeat within 24 months)<\/td>\r\n            <\/tr>\r\n        <\/tbody>\r\n    <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6034335a e-con-full e-flex e-con e-parent\" data-id=\"6034335a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-13700706 e-con-full e-flex e-con e-child\" data-id=\"13700706\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdedcdd elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"3cdedcdd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:85,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;,&quot;rendered_tag&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-circle\\&quot; viewBox=\\&quot;0 0 512 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;},&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h2 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__3cdedcdd\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__3cdedcdd\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__3cdedcdd\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14339522 e-con-full e-flex e-con e-child\" data-id=\"14339522\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-27a7083f e-con-full e-flex e-con e-child\" data-id=\"27a7083f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58da52b3 elementor-widget elementor-widget-heading\" data-id=\"58da52b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Understanding the 4 Types of UAE Corporate Tax Exemptions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b74fbe elementor-widget elementor-widget-html\" data-id=\"4b74fbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ah-tax-data-container\">\r\n    <table class=\"ah-tax-comparison-table\">\r\n        <thead>\r\n            <tr>\r\n                <th>Topic<\/th>\r\n                <th>Key Data<\/th>\r\n                <th>Legal Source<\/th>\r\n            <\/tr>\r\n        <\/thead>\r\n        <tbody>\r\n            <tr>\r\n                <td>Standard Corporate Tax rate<\/td>\r\n                <td><strong>9%<\/strong> on taxable profits above <strong>AED 375,000<\/strong><\/td>\r\n                <td><a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2022\/12\/Federal-Decree-Law-No.-47-of-2022-EN.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Decree-Law No. 47 of 2022<\/a>, Art. 3<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>0% rate band<\/td>\r\n                <td>Profits up to <strong>AED 375,000<\/strong><\/td>\r\n                <td><a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2022\/12\/Federal-Decree-Law-No.-47-of-2022-EN.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Decree-Law No. 47 of 2022<\/a>, Art. 3<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Small Business Relief threshold<\/td>\r\n                <td>Revenue &le; <strong>AED 3,000,000<\/strong> per tax period<\/td>\r\n                <td><a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2023\/04\/Ministerial-Decision-No.-73-of-2023-on-Small-Business-Relief-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Ministerial Decision No. 73 of 2023<\/a><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>SBR availability window<\/td>\r\n                <td>Tax periods ending on or before <strong>31 December 2026<\/strong><\/td>\r\n                <td><a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2023\/04\/Ministerial-Decision-No.-73-of-2023-on-Small-Business-Relief-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Ministerial Decision No. 73 of 2023<\/a><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>QFZP de minimis (non-qualifying)<\/td>\r\n                <td>Lower of <strong>5%<\/strong> of total revenue or <strong>AED 5,000,000<\/strong><\/td>\r\n                <td><a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2023\/11\/Cabinet-Decision-No.-100-of-2023-on-Determining-Qualifying-Income-for-the-Qualifying-Free-Zone-Person.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Cabinet Decision No. 100 of 2023<\/a>; <a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2025\/09\/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Ministerial Decision No. 229 of 2025<\/a><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>QFZP status loss period (if breached)<\/td>\r\n                <td><strong>5 consecutive tax periods<\/strong><\/td>\r\n                <td><a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2023\/11\/Cabinet-Decision-No.-100-of-2023-on-Determining-Qualifying-Income-for-the-Qualifying-Free-Zone-Person.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Cabinet Decision No. 100 of 2023<\/a><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Participation exemption (minimum holding)<\/td>\r\n                <td><strong>5%<\/strong> ownership for <strong>12+ continuous months<\/strong><\/td>\r\n                <td><a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2022\/12\/Federal-Decree-Law-No.-47-of-2022-EN.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Decree-Law No. 47 of 2022<\/a>, Art. 23<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>DMTT effective rate (large MNEs)<\/td>\r\n                <td><strong>15%<\/strong> minimum effective tax rate<\/td>\r\n                <td><a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2023\/12\/Federal-Decree-Law-No.-60-of-2023-Amending-Certain-Provisions-of-the-Federal-Decree-Law-No.-47-of-2022-on-the-Taxation-of-Corporations-and-Businesses.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Decree-Law No. 60 of 2023<\/a>; <a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2025\/02\/English-Cabinet-Decision-142-of-2024-on-Top-up-Tax-on-MNEs-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Cabinet Decision No. 142 of 2024<\/a><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>DMTT consolidated revenue threshold<\/td>\r\n                <td><strong>EUR 750,000,000<\/strong> (&asymp; AED 3 billion) in 2 of last 4 fiscal years<\/td>\r\n                <td><a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2025\/02\/English-Cabinet-Decision-142-of-2024-on-Top-up-Tax-on-MNEs-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Cabinet Decision No. 142 of 2024<\/a><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Sports entity exemption application deadline<\/td>\r\n                <td><strong>60 business days<\/strong> from end of qualifying tax period<\/td>\r\n                <td><a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2026\/02\/Cabinet-Decision-No.1-of-2026-on-Exempting-Certain-Sports-Entities-from-Corporate-Tax-for-the-Purposes-of-Federal-Decree-Law-en-10.2.26.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Cabinet Decision No. 1 of 2026<\/a><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Annual declaration filing window<\/td>\r\n                <td><strong>9 months<\/strong> from end of relevant tax period<\/td>\r\n                <td><a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2026\/02\/Cabinet-Decision-No.1-of-2026-on-Exempting-Certain-Sports-Entities-from-Corporate-Tax-for-the-Purposes-of-Federal-Decree-Law-en-10.2.26.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Cabinet Decision No. 1 of 2026<\/a>; FTA general rules<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Failure to register penalty<\/td>\r\n                <td><strong>AED 10,000<\/strong><\/td>\r\n                <td><a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2023\/07\/Cabinet-Decision-No.-75-of-2023-on-the-Administrative-Penalties-on-Violations-Related-to-the-Application-of-the-Corporate-Tax-Law.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Cabinet Decision No. 75 of 2023<\/a><\/td>\r\n            <\/tr>\r\n        <\/tbody>\r\n    <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b708479 elementor-widget elementor-widget-text-editor\" data-id=\"4b708479\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><b>Key takeaway: <\/b><span style=\"font-weight: 400;\">&#8220;Exempt&#8221; does not mean &#8220;no obligations.&#8221; Every category above still requires some form of registration, filing, or documentation. Failure to comply triggers <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/penalties\/\">corporate tax penalties<\/a><\/strong><span style=\"font-weight: 400;\"> starting at AED 10,000. This classification is referenced and explained in detail across the sections below, with the precise legal source for each category.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ff34ad7 e-con-full e-flex e-con e-child\" data-id=\"ff34ad7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19add0be elementor-widget elementor-widget-heading\" data-id=\"19add0be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who Are Exempt Persons Under UAE Corporate Tax Law?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6350257 elementor-widget elementor-widget-image\" data-id=\"6350257\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Exempt-Persons-Under-UAE-Corporate-Tax-1024x576.webp\" class=\"attachment-large size-large wp-image-1862\" alt=\"exempt persons under UAE Corporate Tax\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Exempt-Persons-Under-UAE-Corporate-Tax-1024x576.webp 1024w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Exempt-Persons-Under-UAE-Corporate-Tax-300x169.webp 300w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Exempt-Persons-Under-UAE-Corporate-Tax-768x432.webp 768w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Exempt-Persons-Under-UAE-Corporate-Tax-1536x864.webp 1536w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Exempt-Persons-Under-UAE-Corporate-Tax.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-215fd5b3 elementor-widget elementor-widget-text-editor\" data-id=\"215fd5b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Article 4 of the Corporate Tax Law defines the categories of persons that are fully excluded from the tax. &#8220;Fully excluded&#8221; means all of their income is outside the scope of corporate tax. But even exempt persons have compliance obligations. Here is each category:<\/span><\/p><h3><b>Government Entities<\/b><\/h3><p><span style=\"font-weight: 400;\">Federal and local government bodies, ministries, departments, authorities, and public institutions are automatically exempt on sovereign functions. However, if a government entity operates a licensed commercial activity competing in the private market, that activity is taxed at 9%. Government entities may apply to have all commercial activities consolidated as a single Taxable Person.<\/span><\/p><h3><b>Government-Controlled Entities<\/b><\/h3><p><span style=\"font-weight: 400;\">Entities listed by Cabinet Decision that are wholly owned and controlled (directly or indirectly) by a government entity. They must be engaged in a mandated activity and not operate commercial activities outside the approved list. Listed in Cabinet Decision No. 37 of 2023 (as amended).<\/span><\/p><h3><b>Extractive and Non-Extractive Natural Resource Businesses<\/b><\/h3><p><span style=\"font-weight: 400;\">Oil, gas, and mineral extraction businesses subject to Emirate-level taxation are exempt from federal corporate tax to avoid double taxation. Non-extractive natural resource businesses (water, fisheries) are also exempt if they meet specific conditions under the CT Law.<\/span><\/p><h3><b>Qualifying Public Benefit Entities (QPBEs)<\/b><\/h3><p><span style=\"font-weight: 400;\">Charities, religious organisations, cultural foundations, and educational institutions. They must be listed in a Cabinet Decision, operate for public benefit, not distribute profits to founders or shareholders, and maintain proper governance. Donations to listed QPBEs are deductible for the donor.<\/span><\/p><h3><b>Qualifying Investment Funds<\/b><\/h3><p><span style=\"font-weight: 400;\">Investment funds (including REITs) that meet these conditions: regulated by a competent authority, diversified investments, subject to investment restrictions, and managed externally (not self-managed). The exemption eliminates double taxation at both fund and investor level. Investors are taxed on distributions, not at the fund level. This is particularly relevant for the growing REIT market in Abu Dhabi and Dubai.<\/span><\/p><h3><b>Public and Private Pension \/ Social Security Funds<\/b><\/h3><p><span style=\"font-weight: 400;\">Must apply to the FTA for exempt status. Public pension funds are generally approved. Private funds must demonstrate they meet the qualifying conditions under the CT Law.<\/span><\/p><h3><b>Wholly-Owned Subsidiaries of Exempt Persons<\/b><\/h3><p><span style=\"font-weight: 400;\">Subsidiaries that are wholly owned and controlled by a qualifying exempt person may also apply for exemption. Approval is at the FTA&#8217;s discretion and requires ownership and control documentation.<\/span><\/p><h3><b>Qualifying Sports Entities (Cabinet Decision No. 1 of 2026)<\/b><\/h3><p><span style=\"font-weight: 400;\">Cabinet Decision No. 1 of 2026 was issued 12 January 2026 and announced by the Ministry of Finance on 9 February 2026. It applies <\/span><b>retroactively from 1 June 2023<\/b><span style=\"font-weight: 400;\">, aligning with the start of the Corporate Tax regime. The exemption covers three entity types operating in the UAE under Federal Law No. 4 of 2023 on Sports:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">International Sports Entities recognised by the Ministry of Sports or a Competent Authority.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sports Entities wholly owned and controlled (directly or indirectly) by an International Sports Entity.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supporting Entities wholly owned and controlled by an International Sports Entity and established exclusively to carry out supporting activities.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The conditions are strict. The entity must operate on a non-commercial basis, must use all income and assets exclusively to further its sporting purpose (no private benefit to founders, shareholders, or trustees), and must obtain Corporate Tax registration before applying for the exemption.<\/span><\/p><p><b>Two operational deadlines matter:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Application: <\/b><span style=\"font-weight: 400;\">Eligible entities must apply to the FTA within <\/span><b>60 business days<\/b><span style=\"font-weight: 400;\"> from the end of the tax period in which they meet the exemption conditions.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Annual declaration: <\/b><span style=\"font-weight: 400;\">Once approved, the entity must submit an annual declaration to the FTA within <\/span><b>9 months<\/b><span style=\"font-weight: 400;\"> from the end of each relevant tax period confirming continued eligibility.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">This is not a broad sectoral exemption. It is tied to regulatory oversight, ownership structure, and substance requirements. Sports organisations that filed FY2024 returns before this Decision was published should review their position and consider amended filings given the retroactive application.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-353f335b e-con-full e-flex e-con e-child\" data-id=\"353f335b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fa1a858 elementor-widget elementor-widget-heading\" data-id=\"4fa1a858\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Income Is Exempt from UAE Corporate Tax?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-640913e elementor-widget elementor-widget-image\" data-id=\"640913e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Calculation-Examples-For-UAE-Businesses-1-1024x576.webp\" class=\"attachment-large size-large wp-image-1863\" alt=\"Corporate Tax Reliefs Available to UAE Businesses\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Calculation-Examples-For-UAE-Businesses-1-1024x576.webp 1024w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Calculation-Examples-For-UAE-Businesses-1-300x169.webp 300w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Calculation-Examples-For-UAE-Businesses-1-768x432.webp 768w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Calculation-Examples-For-UAE-Businesses-1-1536x864.webp 1536w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Calculation-Examples-For-UAE-Businesses-1.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1815ed3c elementor-widget elementor-widget-text-editor\" data-id=\"1815ed3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">This is the distinction that catches people: the entity is still taxable. Specific income streams are excluded from the taxable income calculation, but the entity must still register, file, and report that income on the return.<\/span><\/p><h3><b>Qualifying Dividends (Participation Exemption)<\/b><\/h3><p><span style=\"font-weight: 400;\">Dividends received from UAE or foreign companies are exempt if the receiving company holds at least 5% ownership for a continuous period of 12 months or more. This prevents economic double taxation of corporate profits already taxed at the subsidiary level.<\/span><\/p><h3><b>Qualifying Capital Gains<\/b><\/h3><p><span style=\"font-weight: 400;\">Capital gains from the disposal of shares in a subsidiary are exempt under the same participation exemption conditions: 5% ownership, held for 12 months or more.<\/span><\/p><h3><b>Qualifying Foreign Branch Income<\/b><\/h3><p><span style=\"font-weight: 400;\">Income from a foreign branch may be exempt if the branch is subject to tax at 9% or higher in the foreign jurisdiction. This is an election made on the corporate tax return, not an automatic exemption.<\/span><\/p><h3><b>Intra-Group Transfers (Qualifying Group Relief)<\/b><\/h3><p><span style=\"font-weight: 400;\">Transfers of assets or liabilities between members of a qualifying group (75% common ownership) can be made at net book value, deferring any gain or loss. There is a two-year clawback period. Neither entity can be an Exempt Person or QFZP.<\/span><\/p><h3><b>Business Restructuring Relief<\/b><\/h3><p><span style=\"font-weight: 400;\">Mergers, spin-offs, and other corporate restructurings where a business or independent part is transferred in exchange for shares. Both entities must be UAE resident persons or have a PE in the UAE. Two-year clawback applies.<\/span><\/p><p><b>Important: <\/b><span style=\"font-weight: 400;\">Exempt income must still be reported on your corporate tax return. It is subtracted from taxable income during the <strong>corporate tax <\/strong><\/span><strong>calculation process<\/strong><span style=\"font-weight: 400;\">, but the obligation to report it remains. Omitting exempt income from the return invites FTA scrutiny.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1044831b e-con-full e-flex e-con e-child\" data-id=\"1044831b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4745c7ae elementor-widget elementor-widget-heading\" data-id=\"4745c7ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Free Zone Companies: The 0% Rate Is Not an Exemption<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b86093e elementor-widget elementor-widget-image\" data-id=\"b86093e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Free-Zone-Companies_-The-0-Rate-Is-Not-an-Exemption-1024x576.webp\" class=\"attachment-large size-large wp-image-1864\" alt=\"\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Free-Zone-Companies_-The-0-Rate-Is-Not-an-Exemption-1024x576.webp 1024w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Free-Zone-Companies_-The-0-Rate-Is-Not-an-Exemption-300x169.webp 300w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Free-Zone-Companies_-The-0-Rate-Is-Not-an-Exemption-768x432.webp 768w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Free-Zone-Companies_-The-0-Rate-Is-Not-an-Exemption-1536x864.webp 1536w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Free-Zone-Companies_-The-0-Rate-Is-Not-an-Exemption.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56bcd4f8 elementor-widget elementor-widget-text-editor\" data-id=\"56bcd4f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><b><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/free-zone\/\">Free Zone companies<\/a> are not exempt from corporate tax. <\/b><span style=\"font-weight: 400;\">They are taxable persons who may qualify for a 0% rate on qualifying income. This is a preferential rate subject to strict conditions, not an exemption. The distinction matters because it determines your registration, filing, and compliance obligations.<\/span><\/p><h3><b>The 5 QFZP Conditions (All Must Be Met)<\/b><\/h3><p><span style=\"font-weight: 400;\">To qualify as a QFZP, a Free Zone entity must meet <\/span><b>all five<\/b><span style=\"font-weight: 400;\"> of the following conditions continuously throughout the tax period. The framework was updated in 2025 and the current operative decisions are listed against each condition:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Be a Free Zone Person: <\/b><span style=\"font-weight: 400;\">a juridical person incorporated, established, or otherwise registered in a UAE Free Zone, including branches (Article 18, Federal Decree-Law No. 47 of 2022).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Maintain adequate substance in the Free Zone: <\/b><span style=\"font-weight: 400;\">sufficient employees, operating expenditure, and physical assets within the Free Zone to undertake the core income-generating activities (Article 18, FDL 47\/2022).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Derive qualifying income <\/b><span style=\"font-weight: 400;\">as defined by <\/span><b>Cabinet Decision No. 100 of 2023<\/b><span style=\"font-weight: 400;\"> (qualifying income definitions) and <\/span><b>Ministerial Decision No. 229 of 2025<\/b><span style=\"font-weight: 400;\"> (qualifying activities and excluded activities). Ministerial Decision No. 229 of 2025 was issued on 28 August 2025 and applies retroactively from 1 June 2023. It <\/span><b>repeals and replaces<\/b><span style=\"font-weight: 400;\"> the earlier Ministerial Decision No. 265 of 2023.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Not elect to be treated as subject to standard Corporate Tax: <\/b><span style=\"font-weight: 400;\">the election is irrevocable for five consecutive tax periods once made.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Comply with transfer pricing rules <\/b><span style=\"font-weight: 400;\">(Articles 34-55, CT Law) and <\/span><b>Ministerial Decision No. 97 of 2023<\/b><span style=\"font-weight: 400;\">, and prepare audited financial statements in accordance with <\/span><b>Ministerial Decision No. 84 of 2025<\/b><span style=\"font-weight: 400;\">, applicable to tax periods commencing on or after 1 January 2025.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">If your last QFZP review was in 2023 or early 2024, your compliance position should be reassessed against this updated framework before the next filing deadline.<\/span><\/p><h3><b>The De Minimis Test<\/b><\/h3><p><span style=\"font-weight: 400;\">Non-qualifying revenue must not exceed 5% of total revenue or AED 5 million, whichever is lower. If breached, QFZP status is lost for five consecutive tax periods. All income during those five years is taxed at 9%. That is not a one-year correction. It is a five-year penalty.\u00a0<\/span><\/p><h3><b>Filing Obligation<\/b><\/h3><p><span style=\"font-weight: 400;\">QFZPs must file a corporate tax return to maintain their status. Missing a <a href=\"https:\/\/ahtaxaccounting.ae\/blog\/corporate-tax-filing-deadlines\/\"><strong>corporate tax<\/strong> <strong>f<\/strong><\/a><\/span><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/ahtaxaccounting.ae\/blog\/corporate-tax-filing-deadlines\/\">iling deadline<\/a><\/strong><\/span><span style=\"font-weight: 400;\"> risks loss of the 0% rate, which is a far more expensive consequence than the filing penalty itself.<\/span><\/p><h3><b>DMTT Override for Large MNEs<\/b><\/h3><p><span style=\"font-weight: 400;\">Since 1 January 2025, large multinational enterprises with consolidated global revenue of EUR 750 million or more (in at least two of the four preceding fiscal years) are subject to the Domestic Minimum Top-Up Tax (DMTT).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">The framework was introduced by <\/span><b>Federal Decree-Law No. 60 of 2023<\/b><span style=\"font-weight: 400;\"> (amending FDL 47\/2022) and operationalised by <\/span><b>Cabinet Decision No. 142 of 2024<\/b><span style=\"font-weight: 400;\"> with detailed DMTT Rules. It ensures a minimum effective tax rate of <\/span><b>15%<\/b><span style=\"font-weight: 400;\"> on UAE profits, applying as a top-up over the standard 9% Corporate Tax. For in-scope MNEs, the QFZP 0% rate does not shield against this top-up. The DMTT return is due 15 months from the end of the fiscal year (18 months for the first year).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637ab7bb elementor-widget elementor-widget-heading\" data-id=\"637ab7bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Corporate Tax Reliefs Available to UAE Businesses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4631dbd7 elementor-widget elementor-widget-text-editor\" data-id=\"4631dbd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Reliefs are not exemptions. They reduce or defer your tax liability under specific conditions, but you remain a taxable person with full registration and filing obligations.<\/span><\/p><h3><b>Small Business Relief (SBR)<\/b><\/h3><p><span style=\"font-weight: 400;\">Revenue of AED 3 million or less in the relevant tax period? You can elect to treat your taxable income as zero. But it must be actively elected on the return. It is not automatic. Available for tax periods ending on or before 31 December 2026. You cannot be a QFZP, Tax Group member, or MNE group member. And there is a trade-off: if you elect SBR, you cannot accrue, utilise, or transfer tax losses for that period, nor carry forward net interest expenditure. Full details on our <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/small-business-relief\/\">Small Business Relief<\/a><\/strong><span style=\"font-weight: 400;\"> page.<\/span><\/p><h3><b>Tax Group Relief<\/b><\/h3><p><span style=\"font-weight: 400;\">Parent must own 95% or more of voting rights and share capital of subsidiaries. The Tax Group files one consolidated return, and losses can transfer between members. All members must follow the same financial year. Neither parent nor subsidiary can be an Exempt Person or QFZP. This is particularly relevant for corporate groups with some entities in Free Zones and others on the mainland. The Free Zone entity&#8217;s QFZP status disqualifies it from joining the Tax Group, so the group structure must be designed with this limitation in mind from the start.<\/span><\/p><h3><b>Tax Loss Carry-Forward<\/b><\/h3><p><span style=\"font-weight: 400;\">Losses carry forward indefinitely but can only offset up to 75% of taxable income in any future period. No carry-back is allowed. Losses must be documented and reported on each return. If you did not declare a loss in the period it occurred, you may lose the ability to claim it later.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a5e131 elementor-widget elementor-widget-heading\" data-id=\"1a5e131\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5 Common Mistakes Businesses Make About Corporate Tax Exemptions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d467f1 elementor-widget elementor-widget-text-editor\" data-id=\"3d467f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><b>Mistake 1: &#8220;My Free Zone company is exempt from corporate tax&#8221;<\/b><\/h3><p><span style=\"font-weight: 400;\">It is not. Free Zone companies are taxable persons. They may qualify for a 0% rate as a QFZP on qualifying income, but only if all five conditions are met continuously. Non-qualifying income is taxed at 9%. Calling it an &#8220;exemption&#8221; leads to skipped registrations, missed filings, and penalties.<\/span><\/p><h3><b>Mistake 2: &#8220;I&#8217;m exempt, so I don&#8217;t need to register or file&#8221;<\/b><\/h3><p><span style=\"font-weight: 400;\">Most exempt persons must still <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/registration\/\">register for corporate tax<\/a><\/strong><span style=\"font-weight: 400;\"> and file an annual declaration. Failure to register triggers AED 10,000. Failure to file triggers separate penalties. Exemption from tax does not mean exemption from the system.<\/span><\/p><h3><b>Mistake 3: &#8220;Revenue under AED 375,000 means I&#8217;m exempt&#8221;<\/b><\/h3><p><span style=\"font-weight: 400;\">The AED 375,000 threshold is the 0% rate band, not an exemption. You are still a taxable person. You must still register. You must still file a return. Your tax payable is simply AED 0 for that band. But you are inside the corporate tax system, not outside it.<\/span><\/p><h3><b>Mistake 4: &#8220;Small Business Relief applies automatically&#8221;<\/b><\/h3><p><span style=\"font-weight: 400;\">SBR must be actively elected on your corporate tax return. If you qualify but do not tick the box, you are assessed at standard rates. And by electing SBR, you forfeit the ability to carry forward tax losses for that period. It is a deliberate choice with trade-offs, not a default setting.<\/span><\/p><h3><b>Mistake 5: &#8220;Exempt income doesn&#8217;t need to be reported&#8221;<\/b><\/h3><p><span style=\"font-weight: 400;\">Exempt income (dividends, capital gains from qualifying shareholdings) must be disclosed on your tax return. It is excluded from taxable income during calculation, but the reporting obligation remains. Omitting it invites FTA queries and undermines your credibility during any future review.<\/span><\/p><p><span style=\"font-weight: 400;\">If you are unsure about your exemption status, consult a <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/tax-consultant\/\">tax consultant in Abu Dhabi<\/a><\/strong><span style=\"font-weight: 400;\"> before your next filing deadline. The cost of a professional review is a fraction of the cost of getting the classification wrong.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-facf7c1 elementor-widget elementor-widget-heading\" data-id=\"facf7c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to Apply for Corporate Tax Exemption with the FTA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33b7944 elementor-widget elementor-widget-image\" data-id=\"33b7944\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/How-to-Apply-for-Corporate-Tax-Exemption-with-the-FTA-1024x576.webp\" class=\"attachment-large size-large wp-image-1865\" alt=\"\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/How-to-Apply-for-Corporate-Tax-Exemption-with-the-FTA-1024x576.webp 1024w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/How-to-Apply-for-Corporate-Tax-Exemption-with-the-FTA-300x169.webp 300w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/How-to-Apply-for-Corporate-Tax-Exemption-with-the-FTA-768x432.webp 768w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/How-to-Apply-for-Corporate-Tax-Exemption-with-the-FTA-1536x864.webp 1536w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/How-to-Apply-for-Corporate-Tax-Exemption-with-the-FTA.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15da871 elementor-widget elementor-widget-text-editor\" data-id=\"15da871\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The application process depends on the category. Some entities are exempt automatically. Others must apply through the FTA with supporting documentation.<\/span><\/p><h3><b>Automatically Exempt (No Application Needed)<\/b><\/h3><p><span style=\"font-weight: 400;\">Government entities (federal and local) and extractive natural resource businesses subject to Emirate-level taxation. Their exempt status exists by operation of law.<\/span><\/p><h3><b>Application Required (Via FTA)<\/b><\/h3><ul><li><b>Qualifying Public Benefit Entities: <\/b><span style=\"font-weight: 400;\">apply through the relevant local or federal government entity, then listed by Cabinet Decision.<\/span><\/li><li><b>Qualifying Investment Funds: <\/b><span style=\"font-weight: 400;\">apply to FTA with regulatory documentation, investment policy, and management structure evidence.<\/span><\/li><li><b>Public\/Private Pension Funds: <\/b><span style=\"font-weight: 400;\">apply to FTA with fund documentation and social security mandate evidence.<\/span><\/li><li><b>Wholly-Owned Subsidiaries of Exempt Persons: <\/b><span style=\"font-weight: 400;\">apply to FTA with ownership and control documentation.<\/span><\/li><li><b>Qualifying Sports Entities: <\/b><span style=\"font-weight: 400;\">register for Corporate Tax first, then apply to the FTA within <\/span><b>60 business days from the end of the qualifying tax period<\/b><span style=\"font-weight: 400;\">. Required: Ministry of Sports recognition documentation, ownership and control structure proof, non-distribution governance evidence, and audited financial statements demonstrating non-commercial operation.<\/span><\/li><\/ul><h3><b>Required Documentation (General)<\/b><\/h3><p><span style=\"font-weight: 400;\">Trade licence or incorporation certificate. Ownership and control structure documentation. Proof of qualifying activity (regulatory licence, Cabinet Decision listing). Financial statements demonstrating income is within exempt scope. Ongoing compliance: annual declarations to the FTA confirming conditions are still met.<\/span><\/p><p><b>Key point: <\/b><span style=\"font-weight: 400;\">Exemption status can be revoked if conditions change or are breached. Annual compliance monitoring is essential. Professional <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/accounting-services\/\">accounting services<\/a><\/strong><span style=\"font-weight: 400;\"> that maintain proper records ensure your exempt status remains defensible year after year.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63da097 elementor-widget elementor-widget-html\" data-id=\"63da097\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\r\n[\r\n  {\r\n    \"@context\": \"https:\/\/schema.org\",\r\n    \"@type\": \"Article\",\r\n    \"@id\": \"https:\/\/ahtaxaccounting.ae\/blog\/corporate-tax-exemptions-uae\/#article\",\r\n    \"headline\": \"Corporate Tax Exemptions in the UAE: Who Qualifies and How It Works (2026)\",\r\n    \"description\": \"Complete guide to UAE corporate tax exemptions: exempt persons, exempt income, QFZP 0% rate, and reliefs. Who qualifies, how to apply, and common mistakes.\",\r\n    \"datePublished\": \"2026-04-22T00:00:00+00:00\",\r\n    \"dateModified\": \"2026-05-01T00:00:00+00:00\",\r\n    \"wordCount\": 4000,\r\n    \"articleSection\": \"Corporate Tax\",\r\n    \"inLanguage\": \"en\",\r\n    \"url\": \"https:\/\/ahtaxaccounting.ae\/blog\/corporate-tax-exemptions-uae\/\",\r\n    \"mainEntityOfPage\": {\r\n      \"@id\": \"https:\/\/ahtaxaccounting.ae\/blog\/corporate-tax-exemptions-uae\/#webpage\"\r\n    },\r\n    \"isPartOf\": {\r\n      \"@id\": \"https:\/\/ahtaxaccounting.ae\/#website\"\r\n    },\r\n    \"image\": {\r\n      \"@type\": \"ImageObject\",\r\n      \"url\": \"[COMPLETAR - URL de la imagen destacada]\",\r\n      \"width\": 1200,\r\n      \"height\": 630\r\n    },\r\n    \"author\": {\r\n      \"@type\": \"Person\",\r\n      \"@id\": \"https:\/\/ahtaxaccounting.ae\/#founder\",\r\n      \"name\": \"Ameer Hamza\",\r\n      \"jobTitle\": \"Managing Partner\",\r\n      \"description\": \"Chartered Accountant and Managing Partner at AH Chartered Accountants with over 7 years of experience across public practice and commercial sectors. 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Each has different eligibility criteria and application processes.\",\r\n        \"url\": \"https:\/\/ahtaxaccounting.ae\/blog\/corporate-tax-exemptions-uae\/#step-1\"\r\n      },\r\n      {\r\n        \"@type\": \"HowToStep\",\r\n        \"position\": 2,\r\n        \"name\": \"Gather Required Documentation\",\r\n        \"text\": \"Assemble all supporting evidence for your exemption category. Government entities need Cabinet or Ruler's Court establishment decrees. Public benefit organisations need Ministry of Community Development registration. Investment funds need regulatory recognition and distribution conditions. Sports entities need Ministry of Sports recognition, ownership structure proof, and non-distribution governance evidence. All categories require audited financial statements where applicable.\",\r\n        \"url\": \"https:\/\/ahtaxaccounting.ae\/blog\/corporate-tax-exemptions-uae\/#step-2\"\r\n      },\r\n      {\r\n        \"@type\": \"HowToStep\",\r\n        \"position\": 3,\r\n        \"name\": \"Register for Corporate Tax via EmaraTax\",\r\n        \"text\": \"Unless your entity is automatically exempt (government entities and government-controlled entities), you must register for corporate tax with the FTA through EmaraTax before applying for exemption. Obtain your Tax Registration Number (TRN) first. Sports entities must register and then apply within 60 business days from the end of the qualifying tax period under Cabinet Decision No. 1 of 2026.\",\r\n        \"url\": \"https:\/\/ahtaxaccounting.ae\/blog\/corporate-tax-exemptions-uae\/#step-3\"\r\n      },\r\n      {\r\n        \"@type\": \"HowToStep\",\r\n        \"position\": 4,\r\n        \"name\": \"Submit Exemption Application to the FTA\",\r\n        \"text\": \"Log in to EmaraTax, navigate to your Corporate Tax profile, and submit the exemption application with all supporting documentation. The FTA reviews the application against the conditions specified in Cabinet Decision No. 100 of 2023 (as updated by MD 229\/2025). Processing time depends on completeness of submission and complexity of the entity structure.\",\r\n        \"url\": \"https:\/\/ahtaxaccounting.ae\/blog\/corporate-tax-exemptions-uae\/#step-4\"\r\n      },\r\n      {\r\n        \"@type\": \"HowToStep\",\r\n        \"position\": 5,\r\n        \"name\": \"Maintain Annual Compliance and Declarations\",\r\n        \"text\": \"Once exempt status is granted, it is not permanent. Most exempt categories require annual declarations or renewed evidence that exemption conditions continue to be met. Sports entities must submit an annual declaration within 9 months from the end of each tax period. Failure to maintain conditions or submit declarations can result in loss of exempt status, retroactive tax liability, and penalties.\",\r\n        \"url\": \"https:\/\/ahtaxaccounting.ae\/blog\/corporate-tax-exemptions-uae\/#step-5\"\r\n      }\r\n    ]\r\n  }\r\n]\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-58754858 e-con-full e-flex e-con e-parent\" data-id=\"58754858\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61d3ccb4 elementor-widget elementor-widget-heading\" data-id=\"61d3ccb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Not Sure If Your Business Qualifies for a Corporate Tax Exemption?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec29f8a elementor-widget elementor-widget-text-editor\" data-id=\"ec29f8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The difference between &#8220;exempt&#8221;, &#8220;0% rate&#8221;, and &#8220;taxable at AED 0&#8221; has real consequences for your registration, filing, and compliance obligations. Our ACCA-qualified team assesses your eligibility, handles the application, and ensures your status is maintained.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b75d5a3 elementor-widget elementor-widget-jkit_dual_button\" data-id=\"6b75d5a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_dual_button.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-dual-button jeg_module__2_6a2079a2bff21\" ><div class=\"jkit-dual-button-wrapper\"><a href=\"https:\/\/ahtaxaccounting.ae\/contact\/\" class=\"jkit-dual-btn jkit-dual-button-one\">BOOK A CONSULTATION<\/a><a href=\"https:\/\/wa.me\/971505480159?text=Hello!%20I%20have%20an%20inquiry%20regarding%20UAE%20Tax%20services.\" class=\"jkit-dual-btn jkit-dual-button-two\" target=\"_blank\" rel=\"noopener\">WHATSAPP US<\/a><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4f9d6d13 e-flex e-con-boxed e-con e-parent\" data-id=\"4f9d6d13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f78ea01 elementor-widget elementor-widget-heading\" data-id=\"7f78ea01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions About UAE Corporate Tax Exemptions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3768f58 e-flex e-con-boxed e-con e-parent\" data-id=\"3768f58\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-34ede405 e-con-full e-flex e-con e-child\" data-id=\"34ede405\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-553842a1 elementor-widget elementor-widget-jkit_accordion\" data-id=\"553842a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_accordion.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-accordion style-default jeg_module__3_6a2079a2c4489\" ><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-3debded\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-3debded\" aria-controls=\"expand-3debded\">\n                        <span class=\"title\">Who is exempt from corporate tax in the UAE?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-3debded\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">Exempt persons include government entities, extractive resource businesses subject to Emirate-level taxation, qualifying public benefit entities, qualifying investment funds, pension and social security funds, wholly-owned subsidiaries of exempt persons, and certain qualifying sports entities under Cabinet Decision No. 1 of 2026.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-19ddccd\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-19ddccd\" aria-controls=\"expand-19ddccd\">\n                        <span class=\"title\">Are Free Zone companies exempt from corporate tax?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-19ddccd\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">No. Free Zone companies are taxable persons. They may qualify for a 0% rate on qualifying income as a QFZP, but this is a preferential rate, not an exemption. Non-qualifying income is taxed at 9%, and all five QFZP conditions must be met continuously. See our <\/span><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/free-zone\/\"><span style=\"font-weight: 400\">Free Zone corporate tax<\/span><\/a><span style=\"font-weight: 400\"> guide for the full conditions.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-d90c3d3\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-d90c3d3\" aria-controls=\"expand-d90c3d3\">\n                        <span class=\"title\">Do exempt persons need to register for corporate tax?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-d90c3d3\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">Most exempt persons must register with the FTA and file annual declarations. Failure to register triggers an AED 10,000 penalty. Registration and filing obligations exist separately from tax payment obligations.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-542c7ca\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-542c7ca\" aria-controls=\"expand-542c7ca\">\n                        <span class=\"title\">Is dividend income always exempt?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-542c7ca\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">No. Dividends qualify for the participation exemption only if the receiving entity holds at least 5% ownership for a continuous period of 12 months or more. Dividends from non-qualifying shareholdings are taxable income at the standard rate.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-a9562ef\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-a9562ef\" aria-controls=\"expand-a9562ef\">\n                        <span class=\"title\">What is the difference between &quot;exempt&quot; and &quot;0% rate&quot;?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-a9562ef\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">An exempt person is fully excluded from the corporate tax regime on all income. A 0% rate (the AED 375,000 band or QFZP qualifying income) means the entity is a taxable person who owes no tax on that specific portion of income but must still register, file, and comply with all obligations.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-3141f94\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-3141f94\" aria-controls=\"expand-3141f94\">\n                        <span class=\"title\">Does Small Business Relief make my business exempt?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-3141f94\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">No. SBR treats your taxable income as zero for the elected period. You are still a taxable person, you must still register and file, and you forfeit tax loss carry-forward for that period. SBR is a relief, not an exemption. Available for periods ending on or before 31 December 2026. Full details on our <\/span><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/small-business-relief\/\"><span style=\"font-weight: 400\">Small Business Relief<\/span><\/a><span style=\"font-weight: 400\"> page.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-d3f58db\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-d3f58db\" aria-controls=\"expand-d3f58db\">\n                        <span class=\"title\">What happens if I lose my QFZP status?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-d3f58db\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">If you fail to meet any QFZP condition continuously, including the de minimis threshold (the lower of 5% of total revenue or AED 5 million in non-qualifying income), you lose preferential status for five consecutive tax periods under Article 18 of Federal Decree-Law No. 47 of 2022. All income during those five years is taxed at the standard 9% rate above AED 375,000. The loss applies retroactively from the date the breach occurred, not the date it was discovered.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-3e9ba64\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-3e9ba64\" aria-controls=\"expand-3e9ba64\">\n                        <span class=\"title\">Can AH Chartered Accountants help me apply for exempt person status?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-3e9ba64\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">Yes. Our team assesses your eligibility, prepares the required documentation, submits the application to the FTA, and monitors your ongoing compliance to ensure your exempt or preferential status is maintained. <\/span><a href=\"https:\/\/ahtaxaccounting.ae\/contact\/\"><span style=\"font-weight: 400\">Schedule a free consultation<\/span><\/a><span style=\"font-weight: 400\">.<\/span><\/p><\/div><\/div>\n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-145e0b3 e-flex e-con-boxed e-con e-parent\" data-id=\"145e0b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5dddb6a9 e-con-full e-flex e-con e-child\" data-id=\"5dddb6a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-552d1571 elementor-widget elementor-widget-heading\" data-id=\"552d1571\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Related Services<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-69fdda5a e-con-full animated-slow e-flex elementor-invisible e-con e-child\" data-id=\"69fdda5a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4a4e5905 e-con-full e-flex e-con e-child\" data-id=\"4a4e5905\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74707e32 e-transform e-transform jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"74707e32\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;-30&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position- elementor-animation- jeg_module__4_6a2079a2ca660\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header elementor-animation-\"><div class=\"icon style-color\"><i aria-hidden=\"true\" class=\"jki jki-business-light\"><\/i><\/div><\/div><div class=\"icon-box icon-box-body\">\n                <h3 class=\"title\">Corporate Tax Services UAE<\/h3><div class=\"icon-box-button \">\n                <div class=\"btn-wrapper icon-position-after\">\n                    <a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/\" class=\"icon-box-link\" aria-label=\"Corporate Tax Services UAE\"><i aria-hidden=\"true\" class=\"jki jki-right-arrow-light\"><\/i><\/a>\n                <\/div>\n            <\/div>\n            <\/div>\n            \n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-656389e8 e-con-full e-flex e-con e-child\" data-id=\"656389e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75bd4ec8 e-transform e-transform jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"75bd4ec8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;-30&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position- elementor-animation- jeg_module__5_6a2079a2cbba1\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header elementor-animation-\"><div class=\"icon style-color\"><i aria-hidden=\"true\" class=\"jki jki-user-registration-light\"><\/i><\/div><\/div><div class=\"icon-box icon-box-body\">\n                <h3 class=\"title\">Free Zone Corporate Tax<\/h3><div class=\"icon-box-button \">\n                <div class=\"btn-wrapper icon-position-after\">\n                    <a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/free-zone\/\" class=\"icon-box-link\" aria-label=\"Free Zone Corporate Tax\"><i aria-hidden=\"true\" class=\"jki jki-right-arrow-light\"><\/i><\/a>\n                <\/div>\n            <\/div>\n            <\/div>\n            \n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ebca0e5 e-con-full e-flex e-con e-child\" data-id=\"4ebca0e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15ff999e e-transform e-transform jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"15ff999e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;-30&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position- elementor-animation- jeg_module__6_6a2079a2ccd15\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header elementor-animation-\"><div class=\"icon style-color\"><i aria-hidden=\"true\" class=\"jki jki-Computer-light\"><\/i><\/div><\/div><div class=\"icon-box icon-box-body\">\n                <h3 class=\"title\">Corporate Tax Filing<\/h3><div class=\"icon-box-button \">\n                <div class=\"btn-wrapper icon-position-after\">\n                    <a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/filing\/\" class=\"icon-box-link\" aria-label=\"Corporate Tax Filing\"><i aria-hidden=\"true\" class=\"jki jki-right-arrow-light\"><\/i><\/a>\n                <\/div>\n            <\/div>\n            <\/div>\n            \n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3518754c e-flex e-con-boxed e-con e-parent\" data-id=\"3518754c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-17092966 e-con-full e-flex e-con e-child\" data-id=\"17092966\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c8f4d5a elementor-widget elementor-widget-image\" data-id=\"2c8f4d5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/Ameer-Hamza.png\" class=\"attachment-large size-large wp-image-918\" alt=\"ameer hamza, certified accountant in the UAE\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/Ameer-Hamza.png 800w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/Ameer-Hamza-300x300.png 300w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/Ameer-Hamza-150x150.png 150w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/Ameer-Hamza-768x768.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d37a6f e-con-full e-flex e-con e-child\" data-id=\"3d37a6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f84507e elementor-widget elementor-widget-heading\" data-id=\"2f84507e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">About the Author<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66634dfe elementor-widget elementor-widget-heading\" data-id=\"66634dfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ameer Hamza (Managing Partner | AH Chartered Accountants)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-246f549b elementor-widget elementor-widget-heading\" data-id=\"246f549b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">ACCA | CFA Level I | Certified Financial Modeler (CFM)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-723646c5 elementor-widget elementor-widget-text-editor\" data-id=\"723646c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\">Ameer Hamza (ACCA) is the Managing Partner at AH Chartered Accountants. With 7+ years of expertise advising over 50 UAE businesses, he specializes in statutory audits, corporate tax strategy, and corporate financial modeling. Ameer authors our technical content to ensure business leaders receive precise, FTA-compliant guidance directly from an active industry expert.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-188ce3fe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"188ce3fe\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2b2c7545\" data-id=\"2b2c7545\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2c14005b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c14005b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-1741c327\" data-id=\"1741c327\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69fc1a02 elementor-widget elementor-widget-spacer\" data-id=\"69fc1a02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-46061eb8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46061eb8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-7c9dada\" data-id=\"7c9dada\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f0bbd06 elementor-widget elementor-widget-image\" data-id=\"5f0bbd06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"262\" height=\"568\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/download-_27_-removebg-preview.png\" class=\"attachment-large size-large wp-image-43\" alt=\"\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/download-_27_-removebg-preview.png 262w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/download-_27_-removebg-preview-138x300.png 138w\" sizes=\"(max-width: 262px) 100vw, 262px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3595af8\" data-id=\"3595af8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-228fc462 elementor-widget-tablet__width-initial elementor-widget elementor-widget-jkit_animated_text\" data-id=\"228fc462\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_animated_text.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-animated-text jeg_module__7_6a2079a2ce51f\"  data-style=\"highlighted\" data-text=\" consultation \" data-shape=\"underline\"><h3 class=\"animated-text\"><span class=\"normal-text style-color\">Book a <\/span><span class=\"dynamic-wrapper style-color\"><span class=\"dynamic-text\"> consultation <\/span><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 500 150\" preserveAspectRatio=\"none\"><path class=\"style-color\"  d=\"M3,77.5s200.54-11,493,0\" transform=\"translate(-2.75 -68.11)\"\/><\/svg><\/span><span class=\"normal-text style-color\"><\/span><\/h3><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6169b430 elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6169b430\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>if you\u2019d like to talk to our consulting team, contact us via the form and we\u2019ll get back to you shortly.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5945c3 jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"e5945c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position-left elementor-animation- jeg_module__8_6a2079a2cf9c1\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header elementor-animation-\"><div class=\"icon style-color\"><img loading=\"lazy\" decoding=\"async\" width=\"77\" height=\"128\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/burj-khalifa-1-2.png\" class=\"attachment-thumbnail size-thumbnail\" alt=\"Our Address\" url=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/burj-khalifa-1-2.png\" \/><\/div><\/div><div class=\"icon-box icon-box-body\">\n                <h5 class=\"title\">Our Address<\/h5><p class=\"icon-box-description\">Abu Dhabi Mall - Al Zahiyah - Abu Dhabi UAE<\/p>\n            <\/div>\n            \n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-290969e2 jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"290969e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position-left elementor-animation- jeg_module__9_6a2079a2d0a2c\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header elementor-animation-\"><div class=\"icon style-color\"><i aria-hidden=\"true\" class=\"jki jki-phone1-light\"><\/i><\/div><\/div><div class=\"icon-box icon-box-body\">\n                <h5 class=\"title\">Contact Info<\/h5><p class=\"icon-box-description\">+97150 548 0159<\/p>\n            <\/div>\n            \n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-718ef7e2 jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"718ef7e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position-left elementor-animation- jeg_module__10_6a2079a2d17d6\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header elementor-animation-\"><div class=\"icon style-color\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm0 48v40.805c-22.422 18.259-58.168 46.651-134.587 106.49-16.841 13.247-50.201 45.072-73.413 44.701-23.208.375-56.579-31.459-73.413-44.701C106.18 199.465 70.425 171.067 48 152.805V112h416zM48 400V214.398c22.914 18.251 55.409 43.862 104.938 82.646 21.857 17.205 60.134 55.186 103.062 54.955 42.717.231 80.509-37.199 103.053-54.947 49.528-38.783 82.032-64.401 104.947-82.653V400H48z\"><\/path><\/svg><\/div><\/div><div class=\"icon-box icon-box-body\">\n                <h5 class=\"title\">Our Email<\/h5><p class=\"icon-box-description\">info@ahtaxconsultancy.com<\/p>\n            <\/div>\n            \n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-7934c2e8\" data-id=\"7934c2e8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b33ed5f elementor-widget elementor-widget-google_maps\" data-id=\"4b33ed5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Abu%20Dhabi%20Mall%20-%20Al%20Zahiyah%20-%20Abu%20Dhabi%20UAE&#038;t=m&#038;z=10&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Abu Dhabi Mall - Al Zahiyah - Abu Dhabi UAE\"\n\t\t\t\t\taria-label=\"Abu Dhabi Mall - Al Zahiyah - Abu Dhabi UAE\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home Corporate Tax Exemptions in the UAE: Who Qualifies and How It Works (2026) The UAE&#8217;s corporate tax in the 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