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Tax chargeUAEReviewed October 2026
The federal corporate tax the UAE introduced in 2023, applying to business profits with a standard rate, a small-business relief for lower turnovers, and a zero rate on qualifying free zone income. An in-scope company must register and file a return even when no tax is payable.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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