Courses / Micro-credential
UAE Corporate Tax Essentials
CF-04
A practical guide to UAE Corporate Tax, from scope, rates and Small Business Relief to a full tax computation, deductions, exempt income, losses, transfer pricing and Pillar Two. Every rule is applied in worked examples using fictional companies, reflecting the law and FTA decisions as at late 2026.
Who it's for
Accountants, bookkeepers, finance staff, business owners and graduates who prepare, review or rely on UAE Corporate Tax computations and returns.
What you'll be able to do
- Determine whether a business is in scope of UAE Corporate Tax, which rate applies and whether Small Business Relief or Qualifying Free Zone Person status is available
- Compute taxable income and Corporate Tax payable from accounting profit, including add-backs, exempt income, the 75% loss cap and the AED 375,000 band
- Apply the rules on non-deductible expenses, connected person payments and interest limitation
- Track and use tax losses and disallowed interest correctly across tax periods
- Identify transfer pricing disclosure and documentation duties for related party and connected person transactions
- Explain the UAE Domestic Minimum Top-up Tax and the main compliance, penalty and anti-abuse rules
Lessons
- 1Scope, rates and compliancereading
- 2Calculating corporate taxreading
- 3Non-deductible expenses and restrictionsreading
- 4Exempt income and reliefsreading
- 5Carrying forward losses and interestreading
- 6Transfer pricingreading
- 7Pillar Two and other tax concernsreading