Corporate Tax (CT) is a direct tax applied to the net income or profit of businesses, including corporations. In other places, it’s sometimes called "Corporate Income Tax" or "Business Profits Tax." The UAE is adopting Corporate Tax as part of its strategy to strengthen its role as a leading global hub for business and investment. A competitive tax framework, based on international standards, will help drive growth and development toward the UAE's strategic goals. It also reflects the UAE’s commitment to transparency and curbing harmful tax practices. Corporate Tax in the UAE applies to businesses (juridical persons) that are incorporated in or managed from the UAE, as well as to foreign businesses with a permanent establishment in the UAE.
For individuals, CT only applies if they’re involved in a business activity in the UAE, whether directly or through an unincorporated partnership or as a sole proprietor. More details on what constitutes a “business activity” for individuals will be provided through a Cabinet Decision soon. If you’ve applied for a refund, you can view the status of your application by clicking on "VAT/Excise Tax 311" in your EmaraTax dashboard. Currently, EmaraTax only allows you to download an acknowledgment for submitted tax returns. Once you've submitted your tax return, go to the acknowledgment screen where you can download it. Additionally, you’ll receive a confirmation email from the FTA to acknowledge your submission.