Corporate Tax UAE — Guides on CT Compliance & Free Zone Exemptions

Knowledge Centre

The UAE's introduction of a 9% corporate tax regime marks the most significant shift in the country's fiscal landscape in decades — and businesses that fail to plan proactively risk both unexpected tax liabilities and the loss of free zone exemptions they assumed were permanent. These guides explain the qualifying activities framework, the economic substance requirements that must be met to maintain exemption status, and what UAE businesses need to address now to remain compliant.