DISCLAIMER

Please note that while every effort has been made to compile, organize, and categorize the examples from the UAE Federal Tax Authority’s guides on Corporate Tax, the content provided in this document is for informational purposes only.

These examples are not legally binding and should be used solely as references to better understand the application of UAE Corporate Tax regulations. The information contained herein is subject to change without notice, and users are advised to refer only to the guides published on the official website of the Federal Tax Authority for the most current and accurate information.

By accessing this document, you acknowledge and agree that the examples provided are not intended as legal advice and should not be relied upon as such. The author and contributors disclaim any liability for the use or interpretation of the information presented herein. Use at your own discretion and seek professional advice when necessary.

• The information provided herein is intended to provide a general overview on certain specific aspects of the UAE’s new Corporate Income Tax laws and regulations. This document is not an official interpretation or comprehensive analysis of the Federal Decree Law No. (47) of 2022 on the Taxation of Corporations and Businesses or associated Cabinet and Ministerial Decisions. Please note that only the Ministry of Finance and the Federal Tax Authority have the authority to issue official interpretations of the CIT laws and regulations. Readers are strongly advised to only rely on official publications from these bodies for authoritative information on this subject.
• While we have made every effort to ensure that the information provided in this document is accurate and up-to-date at the time of publishing, the laws and regulations governing corporate income tax in the UAE are subject to change. We accept no liability for any loss or damage arising directly or indirectly from reliance on the information contained within this document. This document does not constitute legal or tax advice and should not be used as a substitute for consultation with professional legal or tax advisors. If you have specific questions about any legal or tax matter, you should consult with your attorney or tax consultant.