LMKG Chartered Accountants

Corporate Tax Rates

A. Corporate Tax shall be imposed on the Taxable Income @:


  • 0% on Taxable Income not exceeding AED 375,000/-.
  • 9% on Taxable Income that exceeds AED 375,000/-.


B. Corporate Tax shall be imposed on a Qualifying Free Zone Person @:


  • 0% on Qualifying Income.
  • 9% (nine percent) on Taxable Income that is not Qualifying Income.

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