UAE Corporate Tax · Article 47 · FDL 47 of 2022
Paid tax abroad on income also taxable here? See how much of it you can credit against UAE Corporate Tax, where the cap bites, and what you are left paying.
9% is the standard rate. Use 0% if this income sits in your tax-free band.
How it works. Under Article 47, FDL 47 of 2022, foreign tax paid on income that is also taxable in the UAE can be credited against the UAE Corporate Tax on that income, but the credit cannot exceed the UAE tax on it. Where the foreign tax is higher, the excess is generally not refunded or carried forward. The credit relieves double taxation; it does not turn a foreign overpayment into a UAE refund.
General information, not tax advice. Figures are illustrative and ignore treaty positions and the detail of how income is characterised. Confirm your position against the current legislation and with your adviser.