Corporate Tax is a direct tax levied on the net income or profit of corporations and other businesses.
This is also called as “Corporate Income Tax” or “Business Profits Tax”.
Corporate Tax is a direct tax levied on the net income or profit of corporations and other businesses.
This is also called as “Corporate Income Tax” or “Business Profits Tax”.
The UAE CT regime will become effective for financial years starting on or after 1 June 2023.
Entity | Financial Year | UAE CT applicable from |
---|---|---|
A | 1 Jan to 31 Dec | 1 Jan 24 onwards |
B | 1 Apr to 31 Mar | 1 Apr 24 onwards |
C | 1 Oct to 30 Sep | 1 Oct 23 onwards |
D | 1 Jul to 30 Jun | 1 Jul 23 onwards |
Person incorporated in UAE includes:
Permanent Establishment (PE) means:
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