Not every business in the UAE is subject to corporate tax, and understanding these exemptions can help you navigate your tax obligations with ease.
Here’s a quick rundown of who qualifies as Exempt Persons:
✅ Government entities and government-controlled entities
✅ Extractive and non-extractive natural resource businesses
✅ Qualifying public benefit entities
✅ Qualifying investment funds
✅ Pension or social security funds (public and private)
✅ Wholly-owned UAE subsidiaries of exempt entities
Small Business Relief
For SMEs with revenues below AED 3 million, corporate tax isn’t a concern at least until 31 December 2026. Eligible businesses can enjoy:
✔️ Zero Corporate Tax on profits
✔️ Simplified Compliance with reduced reporting requirements
To qualify, your business must:
✔️ Be a UAE resident
✔️ Have revenues below AED 3 million for the current and previous tax periods
✔️ Not be a financial institution or holding company
Know your exemptions and focus on what matters growing your business! Need help navigating UAE corporate tax? Let’s make it simple for you.