Who is Exempt from Dubai Corporate Tax? While the scope is broad, certain entities are ex...

Which Businesses Must Pay Corporate Tax in the UAE?

Who is Exempt from Dubai Corporate Tax?
While the scope is broad, certain entities are exempt from UAE Corporate Tax:
• Government entities: This includes certain government-controlled entities.
• Qualifying investment funds: Specific investment funds that meet defined criteria are exempt.
• Regulated pension or social security funds: Certain funds falling into this category are exempt.
• Qualifying Free Zone Persons (QFZPs): These entities can benefit from a 0% tax rate, provided they meet strict conditions.

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