GCC essentials / Overview
UAE Corporate Tax — General Guide
The FTA’s general introduction to the UAE corporate-tax system, organised as a broad explanatory guide.
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The T&M reading note
Why it deserves your time
A starting point before moving to more specialised guidance on particular corporate-tax issues.
A suggested 15-minute first pass
Where to begin
- Begin with scope and the guide’s purpose.
- Use the contents to locate the relevant topic.
- Read with subsequent legislation and official clarifications.
Read this edition in context
CTGGCT1, September 2023 guide. Subsequent decisions and clarifications may affect the position.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcetax.gov.ae Catalogue review: 2026-10-13