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United Arab Emirates — Orbitax Corporate Tax Rates


  • Statutory Tax Rate9
  • Surtax Based on Taxable Income0
  • Surtax Based on Statutory Tax0
  • Surtax Deductible from Taxable Income0
  • Statutory Tax Deductable0
  • Effective Tax Rate9

Statutory Tax Rate

Under the UAE's new corporate tax regime, effective for tax periods beginning on or after 1 June 2023, corporate tax is imposed at the following rates:

  • 0% on taxable income up to AED 375,000; and
  • 9% on taxable income exceeding AED 375,000.

Until 1 June 2023, there was no federal corporate tax in the UAE and the tax was levied only on oil and gas companies and on branches of foreign banks.