FAQ Article 4- Exempt Person

Source: https://mof.gov.ae/corporate-tax-faq/

19. Who is exempt from UAE CT?

The following persons are exempt from UAE CT, either automatically or by way of application:

1. The UAE Federal and Emirate Governments and their departments, authorities and other public institutions;
2. Wholly Government-owned companies that carry out a mandated activity, and that are listed in a Cabinet Decision;
3. Businesses engaged in the extraction of UAE natural resources and related non-extractive activities that are subject to Emirate-level taxation after meeting certain conditions;
4. Public Benefit Entities that are listed in a Cabinet Decision;
5. Investment Funds that meet the prescribed conditions;
6. Public or private pension or social security funds that meet certain conditions; and
7. UAE juridical persons that are wholly-owned and controlled by certain exempted entities after meeting certain conditions.