
UAE Corporate Tax: A Practical Guide to Deductible Business Expenses (2025)
The introduction of the federal Corporate Income Tax (CIT) regime in the United Arab Emirates marks a shift in the country’s business landscape. From financial years beginning on or after 1 June 2023, companies are required to pay 9% on profits above AED 375,000, with income below that threshold not taxable, effectively functioning as a nil bracket. The introduction of the federal Corporate Income Tax (CIT) regime in the United Arab Emirates marks a shift in the country’s business landscape.





