According to the UAE Federal Decree-Law No 47 of 2022 on taxation of corporations and businesses (the 'Corporate Tax Law'), businesses will become subject to UAE Corporate Tax from the beginning of their first financial year that starts on or after 1 June 2023 (ie, from financial year 1 January 2024). See also 2.1.
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Web page updated on 17 Mar 2025 14:53