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UAE corporate Tax – what it means for DIFC entities

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The UAE federal Corporate Tax Law is effective for financial years starting on or after 1 June 2023.

The law provides exemptions for certain entities such as public benefit entities, qualified investment funds, and extractive industries. Importantly for DIFC companies, Qualifying Free Zone Persons are subject to 0 percent on Qualifying Income.

To understand what the law means for your DIFC based company, useful information is available by clicking the button below.

The DIFC Authority does not provide tax, legal or accounting advice. This material has been prepared for information purposes only. Please refer to your specialist tax, legal and accounting partner for guidance


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