Article 3 – Corporate Tax Rate

    1. Corporate Tax shall be imposed on the Taxable Income at the following rates:
      1. 0% (zero percent) on the portion of the Taxable Income not exceeding the amount specified in a decision issued by the Cabinet at the suggestion of the Minister.
      2. 9% (nine percent) on Taxable Income that exceeds the amount specified in a decision issued by the Cabinet at the suggestion of the Minister.
    2. Corporate Tax shall be imposed on a Qualifying Free Zone Person at the following rates:
      1. 0% (zero percent) on Qualifying Income.
      2. 9% (nine percent) on Taxable Income that is not Qualifying Income under Article 18 of this Decree-Law and any decision issued by the Cabinet at the suggestion of the Minister in respect thereof.

  1. Press Release
  2. Cabinet Decision No. 55 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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