Corporate Tax Exemptions
In addition to Govt. and Govt. Controlled Entities, Extractive and Non-Extractive Natural Resources Business, the UAE Corporate Tax grants exemption to the following Persons. Persons are required to apply to FTA to be exempt from Corporate Tax
Provisions relating to Adjustments
Qualifying Public Benefit Entity
Any entity that meets
the conditions set out
in Article 9 of the
Decree-Law and that is
listed in a decision
issued by the Cabinet at
the suggestion of the
Minister
Qualifying Investment Fund
Any entity who issues
investment interests to
raise or pool funds with
the aim of enabling the
holder of such an
investment interest to
benefit from the profits
or gains from the
entity’s acquisition,
holding or disposal of
investments
Social Security Fund
Public pension or social
security fund, or a
private pension or
social security fund that
is subject to regulatory
oversight of the
competent authority in
the UAE and that meets
any other conditions
that may be prescribed
by the Minister
Exempted Person
Any other Person as
may be determined in a
decision issued by the
Cabinet at the
suggestion of the
Minister
Refer : Article 1,4,9,10 of the Tax Law