Legal Insights

With the introduction of UAE Corporate Tax  under Federal Decree-Law No. 47 of 2022 , many businesses assume that all operational costs are automatically deductible. In practice, the law permits a wide range of deductions—but with clear limits, exclusions, and conditions that are often overlooked. The Fundamentals: What Is Generally Deductible The Corporate Tax Law allows businesses to deduct expenses that are wholly and exclusively incurred for the purpose of the taxable per