ApeX
The Business OS
Explore ApeX
UAE Corporate Tax Fundamentals/CT Registration & Thresholds
5 min

Exempt Persons

Categories of persons exempt from Corporate Tax.

Exempt Persons

The following are exempt from Corporate Tax (Article 4):

  1. Government Entities — federal, emirate, and local government bodies
  2. Government Controlled Entities — entities fully owned and controlled by government, specified in a Cabinet Decision
  3. Extractive Businesses — oil and gas extraction, subject to separate taxation
  4. Non-Extractive Natural Resource Businesses — mining, subject to emirate-level taxation
  5. Qualifying Public Benefit Entities — listed in Cabinet Decision No. 37 of 2023
  6. Qualifying Investment Funds — meeting ownership and diversification conditions
  7. Pension and Social Security Funds — regulated pension funds

Important Note

Exemption is not automatic. Most exempt persons must still register and file a tax return to confirm their exempt status, unless specifically excluded by the FTA.

Key takeaways

  • Government entities, extractive businesses, and qualifying public benefit entities are exempt
  • Exempt persons may still need to register and file

Sign in to save your progress.

PreviousNext lesson

This lesson is general educational content, not individualized tax or legal advice. Always consult a qualified professional for your specific situation.