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

When the UAE introduced Corporate Tax, many assumed it would apply exclusively to registered companies. In reality, the scope of the tax regime is broader—capturing individuals engaged in independent business and professional activities. Understanding the Threshold If you are a freelancer, consultant, coach, online service provider, or independent contractor  generating more than AED 1 million annually , your income may fall within the scope of UAE Corporate Tax , even if you