Retained
- 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.