Tax & VAT
What is Taxable Income (Corporate Tax)?
The profit figure on which UAE Corporate Tax is charged, broadly the accounting net profit adjusted for specific additions, deductions, exemptions and reliefs set out in Federal Decree-Law No. 47 of 2022. The 9% rate applies to taxable income above AED 375,000. Calculating it correctly is central to compliance. Confirm the adjustment rules with the FTA.