{ "name": "uaecorporatetaxcalculator.com UAE CT Reliefs Deductions", "title": "UAE CT Reliefs Deductions", "url": "https://uaecorporatetaxcalculator.com/datasets/uae-ct-reliefs-deductions/", "csv": "https://uaecorporatetaxcalculator.com/datasets/uae-ct-reliefs-deductions.csv", "markdown": "https://uaecorporatetaxcalculator.com/datasets/uae-ct-reliefs-deductions/index.md", "computed_at": "2026-11-08", "license": "https://uaecorporatetaxcalculator.com/terms", "headline": "The UAE CT Reliefs Deductions carries 8 published figures read from 2 sources' own pages, from 0 to 95 percent, read 7 November 2026.", "quotes": [ "The UAE CT Reliefs Deductions carries 8 published figures read from 2 sources' own pages, from 0 to 95 percent, read 7 November 2026.", "2 of the 6 named sources read in full publish a figure; 4 publish none, read 7 November 2026.", "UAE CT Reliefs Deductions, relief tax grouping ownership condition: median 95 percent across 2 sources, read 7 November 2026.", "UAE CT Reliefs Deductions, relief general interest deduction limitation: median 30 percent across 2 sources, read 7 November 2026.", "UAE CT Reliefs Deductions, relief 0% band on taxable income: median 0 percent across 1 source, read 7 November 2026.", "UAE CT Reliefs Deductions, relief participation exemption ownership threshold: median 5 percent across 1 source, read 7 November 2026.", "UAE CT Reliefs Deductions, relief tax loss carryforward ownership continuity: median 50 percent across 1 source, read 7 November 2026.", "UAE CT Reliefs Deductions, relief qualifying group transfer relief clawback period: median 2 year across 1 source, read 7 November 2026.", "UAE CT Reliefs Deductions, relief tax loss relief offset cap: median 75 percent across 1 source, read 7 November 2026.", "UAE CT Reliefs Deductions, relief tax group intra-group transfer clawback period: median 2 year across 1 source, read 7 November 2026.", "UAE CT Reliefs Deductions, eligibility participation exemption minimum holding period: median 12 month across 1 source, read 7 November 2026.", "UAE CT Reliefs Deductions, eligibility participation exemption exclusion period after non-qualifying exchange: median 2 year across 1 source, read 7 November 2026." ], "citation": "\"uaecorporatetaxcalculator.com UAE CT Reliefs Deductions\", updated 2026-11-08, https://uaecorporatetaxcalculator.com/datasets/uae-ct-reliefs-deductions/.", "changed_since": null, "national": { "unit": "%", "n": 8, "median": 40, "min": 0, "max": 95, "p25": 11.25, "p75": 90, "mean": 47.5, "units": { "%": 8, "month": 1, "year": 3 }, "published_sources": 2, "named_sources": 6, "read_sources": 6, "not_published": 4, "published_share": 0.333 }, "by_axis": { "relief": { "tax grouping ownership condition": { "%": { "n": 2, "median": 95, "min": 95, "max": 95, "p25": null, "p75": null, "mean": 95 } }, "general interest deduction limitation": { "%": { "n": 2, "median": 30, "min": 30, "max": 30, "p25": null, "p75": null, "mean": 30 } }, "0% band on taxable income": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "participation exemption ownership threshold": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "tax loss carryforward ownership continuity": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "qualifying group transfer relief clawback period": { "year": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } }, "tax loss relief offset cap": { "%": { "n": 1, "median": 75, "min": 75, "max": 75, "p25": 75, "p75": 75, "mean": 75 } }, "tax group intra-group transfer clawback period": { "year": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } } }, "eligibility": { "participation exemption minimum holding period": { "month": { "n": 1, "median": 12, "min": 12, "max": 12, "p25": 12, "p75": 12, "mean": 12 } }, "participation exemption exclusion period after non-qualifying exchange": { "year": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } } } }, "rows": [ { "source": "Ministry of Finance issues new decisions relating to tax grouping, interest capping and unincorporated partnerships", "url": "https://mof.gov.ae/en/news/ministry-of-finance-issues-new-decisions-relating-to-tax-grouping-interest-capping-and-unincorporated-partnerships/", "figure": "95%", "value": 95, "unit": "%", "vat": null, "axis": { "relief": "tax grouping ownership condition" }, "retrieved_at": "2026-11-07", "quote": "The Decision on Tax Grouping further clarifies the conditions under which UAE resident entities that are 95% or more commonly owned can form or join a Tax Group and be treated as a single entity for Corporate Tax purposes.", "source_class": "primary-government", "text_sha256": "852f8b01a777fa98e499a9e51613cc351cf5ec2bdbd042eb6b610a5d558b958a" }, { "source": "Ministry of Finance issues new decisions relating to tax grouping, interest capping and unincorporated partnerships", "url": "https://mof.gov.ae/en/news/ministry-of-finance-issues-new-decisions-relating-to-tax-grouping-interest-capping-and-unincorporated-partnerships/", "figure": "30%", "value": 30, "unit": "%", "vat": null, "axis": { "relief": "general interest deduction limitation" }, "retrieved_at": "2026-11-07", "quote": "Tax Groups with members who are banks and/or insurance providers must exclude these members' income and expenditure when determining the 30% EBITDA threshold.", "source_class": "primary-government", "text_sha256": "852f8b01a777fa98e499a9e51613cc351cf5ec2bdbd042eb6b610a5d558b958a" }, { "source": "Federal Decree-Law No. (47) of 2022, Articles on reliefs, exempt income and deductions", "url": "https://uaelegislation.gov.ae/en/legislations/1582", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "relief": "0% band on taxable income" }, "retrieved_at": "2026-11-07", "quote": "0% (zero percent) on the portion of the Taxable Income not exceeding the amount specified by virtue of a resolution to be issued by the Cabinet at the suggestion of the Minister.", "source_class": "primary-government", "text_sha256": "5cc76d3ae55c17fb8f7925dfd60ee3e078cc319d0ef28c15359cb91ca54c8222" }, { "source": "Federal Decree-Law No. (47) of 2022, Articles on reliefs, exempt income and deductions", "url": "https://uaelegislation.gov.ae/en/legislations/1582", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "relief": "participation exemption ownership threshold" }, "retrieved_at": "2026-11-07", "quote": "Where a Taxable Person fails to hold a 5% (five percent) or greater ownership interest in the Participation for an uninterrupted period of at least (12) twelve months, any income previously not taken into account under this Article shall be included in the calculation of the Taxable Income in the Tax Period in which the ownership interest in the Participation falls below (5%) (five percent).", "source_class": "primary-government", "text_sha256": "5cc76d3ae55c17fb8f7925dfd60ee3e078cc319d0ef28c15359cb91ca54c8222" }, { "source": "Federal Decree-Law No. (47) of 2022, Articles on reliefs, exempt income and deductions", "url": "https://uaelegislation.gov.ae/en/legislations/1582", "figure": "30%", "value": 30, "unit": "%", "vat": null, "axis": { "relief": "general interest deduction limitation" }, "retrieved_at": "2026-11-07", "quote": "A Taxable Person's Net Interest Expense shall be deductible up to (30%) (thirty percent) of the Taxable Person's accounting earnings before interest, taxes, depreciation and amortization (EBITDA) for the relevant Tax Period, excluding any Exempt Income under Article (22) of this Decree-Law.", "source_class": "primary-government", "text_sha256": "5cc76d3ae55c17fb8f7925dfd60ee3e078cc319d0ef28c15359cb91ca54c8222" }, { "source": "Federal Decree-Law No. (47) of 2022, Articles on reliefs, exempt income and deductions", "url": "https://uaelegislation.gov.ae/en/legislations/1582", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "relief": "tax loss carryforward ownership continuity" }, "retrieved_at": "2026-11-07", "quote": "From the beginning of the Tax Period in which the Tax Loss is incurred to the end of the Tax Period in which the Tax Loss or part thereof is offset against Taxable Income of that period, the same Person or Persons continuously owned at least a (50%) (fifty percent) ownership interest in the Taxable Person.", "source_class": "primary-government", "text_sha256": "5cc76d3ae55c17fb8f7925dfd60ee3e078cc319d0ef28c15359cb91ca54c8222" }, { "source": "Federal Decree-Law No. (47) of 2022, Articles on reliefs, exempt income and deductions", "url": "https://uaelegislation.gov.ae/en/legislations/1582", "figure": "twelve months", "value": 12, "unit": "month", "vat": null, "axis": { "eligibility": "participation exemption minimum holding period" }, "retrieved_at": "2026-11-07", "quote": "The Taxable Person has held, or has the intention to hold, the Equity participation for an uninterrupted period of at least (12) twelve months.", "source_class": "primary-government", "text_sha256": "5cc76d3ae55c17fb8f7925dfd60ee3e078cc319d0ef28c15359cb91ca54c8222" }, { "source": "Federal Decree-Law No. (47) of 2022, Articles on reliefs, exempt income and deductions", "url": "https://uaelegislation.gov.ae/en/legislations/1582", "figure": "two years", "value": 2, "unit": "year", "vat": null, "axis": { "eligibility": "participation exemption exclusion period after non-qualifying exchange" }, "retrieved_at": "2026-11-07", "quote": "The exemption under this Article shall not apply for a period of (2) two years where a Participation was acquired in exchange for the transfer of an ownership interest that did not meet the conditions of Clause (2) of this Article or a transfer that was exempted under Article (26) or (27) of this Decree-Law.", "source_class": "primary-government", "text_sha256": "5cc76d3ae55c17fb8f7925dfd60ee3e078cc319d0ef28c15359cb91ca54c8222" }, { "source": "Federal Decree-Law No. (47) of 2022, Articles on reliefs, exempt income and deductions", "url": "https://uaelegislation.gov.ae/en/legislations/1582", "figure": "two years", "value": 2, "unit": "year", "vat": null, "axis": { "relief": "qualifying group transfer relief clawback period" }, "retrieved_at": "2026-11-07", "quote": "The provision of Clause (1) of this Article shall not apply where, within (2) two years from the date of the transfer, any of the following occurs:", "source_class": "primary-government", "text_sha256": "5cc76d3ae55c17fb8f7925dfd60ee3e078cc319d0ef28c15359cb91ca54c8222" }, { "source": "Federal Decree-Law No. (47) of 2022, Articles on reliefs, exempt income and deductions", "url": "https://uaelegislation.gov.ae/en/legislations/1582", "figure": "75%", "value": 75, "unit": "%", "vat": null, "axis": { "relief": "tax loss relief offset cap" }, "retrieved_at": "2026-11-07", "quote": "The amount of Tax Loss used to reduce the Taxable Income for any subsequent Tax Period cannot exceed 75% (seventy-five percent) or any other percentage as specified in a resolution issued by the Cabinet at the suggestion of the Minister of the Taxable Income for t", "source_class": "primary-government", "text_sha256": "5cc76d3ae55c17fb8f7925dfd60ee3e078cc319d0ef28c15359cb91ca54c8222" }, { "source": "Federal Decree-Law No. (47) of 2022, Articles on reliefs, exempt income and deductions", "url": "https://uaelegislation.gov.ae/en/legislations/1582", "figure": "95%", "value": 95, "unit": "%", "vat": null, "axis": { "relief": "tax grouping ownership condition" }, "retrieved_at": "2026-11-07", "quote": "The Parent Company is entitled to at least 95% (ninety-five percent) of the Subsidiary's profits and net assets, either directly or indirectly through one or more Subsidiaries.", "source_class": "primary-government", "text_sha256": "5cc76d3ae55c17fb8f7925dfd60ee3e078cc319d0ef28c15359cb91ca54c8222" }, { "source": "Federal Decree-Law No. (47) of 2022, Articles on reliefs, exempt income and deductions", "url": "https://uaelegislation.gov.ae/en/legislations/1582", "figure": "two years", "value": 2, "unit": "year", "vat": null, "axis": { "relief": "tax group intra-group transfer clawback period" }, "retrieved_at": "2026-11-07", "quote": "Clause (1) of this Article shall not apply where an asset or liability has been transferred between members of the Tax Group and either the transferor or transferee leaves the Tax Group within (2) two years from the date of the transfer, unless the associated income would have been exempt from Corporate Tax or not taken into account under any other provisions of this Decree-Law.", "source_class": "primary-government", "text_sha256": "5cc76d3ae55c17fb8f7925dfd60ee3e078cc319d0ef28c15359cb91ca54c8222" } ], "not_published": [ { "source": "Ministry of Finance issues decision on Small Business Relief for Corporate Tax purposes", "url": "https://mof.gov.ae/en/news/ministry-of-finance-issues-decision-on-small-business-relief-for-corporate-tax-purposes/", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "Ministry of Finance announces extension of Small Business Relief for Corporate Tax purposes", "url": "https://mof.gov.ae/en/news/ministry-of-finance-announces-extension-of-small-business-relief-for-corporate-tax-purposes-until-31-december-2029/", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "Ministry of Finance announces the issuance of a Ministerial Decision adopting OECD guidance and commentary on global minimum tax rules", "url": "https://mof.gov.ae/en/news/ministry-of-finance-announces-the-issuance-of-ministerial-decision-adopting-oecd-guidance-and-commentary-on-global-minimum-tax-rules/", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Ministry of Finance - Financial Legislation", "url": "https://mof.gov.ae/en/financial-legislation/", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://mof.gov.ae/en/news/ministry-of-finance-issues-decision-on-small-business-relief-for-corporate-tax-purposes/", "label": "Ministry of Finance issues decision on Small Business Relief for Corporate Tax purposes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mof.gov.ae/en/news/ministry-of-finance-announces-extension-of-small-business-relief-for-corporate-tax-purposes-until-31-december-2029/", "label": "Ministry of Finance announces extension of Small Business Relief for Corporate Tax purposes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mof.gov.ae/en/news/ministry-of-finance-issues-new-decisions-relating-to-tax-grouping-interest-capping-and-unincorporated-partnerships/", "label": "Ministry of Finance issues new decisions relating to tax grouping, interest capping and unincorporated partnerships", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mof.gov.ae/en/news/ministry-of-finance-announces-the-issuance-of-ministerial-decision-adopting-oecd-guidance-and-commentary-on-global-minimum-tax-rules/", "label": "Ministry of Finance announces the issuance of a Ministerial Decision adopting OECD guidance and commentary on global minimum tax rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://uaelegislation.gov.ae/en/legislations/1582", "label": "Federal Decree-Law No. (47) of 2022, Articles on reliefs, exempt income and deductions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mof.gov.ae/en/financial-legislation/", "label": "Ministry of Finance - Financial Legislation", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 2 of the 6 named sources that could be read published a usable figure; 4 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 8 figures, never sentences; 38 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per relief and per deduction cap with its threshold, its conditions, who is shut out of it and the date it expires, each quoted from the instrument that sets it; the derivation nobody publishes is the SAME taxable income run through every relief the person might qualify for at once - Small Business Relief against the 0% band against the free zone regime - with the one that produces the lowest bill named and the reason shown, plus the expiry clock, since Small Business Relief runs to a stated end date and a business planning past it is planning at 9%", "embed": "

0 to 95 percent

8 published figures, UAE CT Reliefs Deductions, across 2 sources, read 7 November 2026

Source: uaecorporatetaxcalculator.com UAE CT Reliefs Deductions
" }