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FTA Release General Guide on Corporate Tax

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Dubai September 15 2023:

FTA releases a General Guide on Corporate Tax.

The guide is designed to provide general guidance on Corporate Tax in the UAE with a view to making the provisions of the Tax Law as understandable as possible to readers. It provides readers with:

  • An overview of the main Corporate Tax rules and procedures, including the determination of the Corporate Tax base.
  • The calculation of Corporate Tax, the filing of Corporate Tax Returns, and other related compliance requirements.
  • Assistance with the most common questions businesses might have.

The guide should be read by those who want to know more about the Corporate Tax regime in the UAE. It is intended to be read in conjunction with the Corporate Tax Law, the implementing decisions and other relevant guidance published by the FTA.