Who Needs to File Corporate Tax in UAE?
Corporate Tax applies to various entities operating in or from the UAE. You must file a Corporate Tax Return if you fall into any of the following categories:

•  UAE-incorporated companies (LLCs, PJSCs, etc.)
• Foreign entities effectively managed and controlled in the UAE
• Natural persons conducting business in UAE with turnover exceeding AED 1 million/year
• Non-residents with:

1. Permanent Establishments in the UAE
2. State-sourced income
3. Nexus in UAE (e.g., income from UAE immovable property)

Who is Exempt from Corporate Tax?
Certain entities enjoy exemptions under UAE law, including:
– Government entities & controlled organizations
– Extractive & non-extractive natural resource businesses
– Qualifying public benefit entities
– Public & private pension/social security funds
– Qualifying investment funds
– Wholly owned UAE entities by exempt persons

We help you assess whether your business qualifies for an exemption and guide you through the application process if needed.