Guide to UAE Corporate Tax (4th Edition, 2026)
- Year of Publication: 2026
- Edition: 4th
- ISBN: 978-93-47779-66-4
- No.of Pages: 521
In today's fast-paced environment, knowledge workers must be continuous learners, staying up-to-date with the latest information and practices. Accountants and tax consultants working with corporate enterprises in the United Arab Emirates (UAE) now face this challenge, especially with the introduction of new corporate tax legislation. The Federal Decree Law No. 47 of 2022, enacted on December 9, 2022, outlines key provisions such as the imposition of corporate tax, applicable rates, definitions of exempt and taxable persons, the corporate tax base, regulations for free zone persons, calculations of taxable income and exempt income, reliefs, deductions, computation of corporate tax payable, procedures for payment and refund of corporate tax, tax returns, and the associated violations and penalties.
In addition to the primary legislation, numerous Cabinet decisions, Ministerial decisions, and FTA decisions have been issued up to Jan 2026. This book includes all of these updates, presented in a simplified and clear manner to enhance understanding. This first-of-its-kind attempt aims to demystify the UAE Corporate Tax Law with straightforward language, facilitating a quicker and easier grasp for readers. We believe this book will significantly aid the learning process required for the implementation of the new law and serve as a timely resource for the accounting community.
CA Avinash Gupta is the fellow member of the Institute of Chartered Accountants of India. He did his graduation from Shri Ram College of Commerce. Delhi University and awarded the best student of the college. He is also in the merit list of ICAl in CA Final and completed his LLM in International Taxation from Vienna University, Austria, Europe. He has authored 3 books on International Taxation, Transfer Pricing and UAE Corporate Tax. He is also perusing PhD. In Law on the subject of Taxation of Digital Transactions. He was awarded by Times of India for Excellence in Business in 2025. He is also Registered Principal Auditor with DFSA and DIFC in Dubai. He was the Chairman of Northern India Regional Council of The Institute of Chartered Accountants of India for the year 2021-22. He was also Secretary of SRCC Alumni Association. He is National Secretary of International Fiscal Association - India Branch (A Netherland based body). He has delivered more than 3000 lectures at national and international level. He has experience of handling various International Taxation including Transfer Pricing matters of big corporate across the globe. He worked as Finance Analyst in Proctor & Gamble and has won many laurels during school, college and CA student life.
CA Naveen Sharma works as a Director - Internal Audit in Oasis Investment Company (Al Shirawi Group). He is a multi-faceted and multi- talented professional. He is in Dubai since last more than 23 years. He is among the first Chartered Accountants in the UAE to receive Golden Visa. At present, he is the Chairman of Taxation Society which is the only association dedicated to UAE Taxation. He is also the Hon. Cultural Events Secretary and Board Member of India Club, Dubai. India Club, Dubai is the largest body outside India and also Convener of IBPC Tax forum. He is also Past Chairman of ICAI UAE Dubai Chapter (2017-18).
CA Uttam Patel is an All-India Ranker Chartered Accountant and graduated as Bachelor of Commerce from the University of Jabalpur. He obtained Master’s in Commerce from University of Pune. He has rich experience of over 20 years in the field of international taxation and cross- border structuring. He is advising UAE clients on tax laws for over 4 years.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2026
- Edition: 4th
- ISBN: 978-93-47779-66-4
- No.of Pages: 521
In today's fast-paced environment, knowledge workers must be continuous learners, staying up-to-date with the latest information and practices. Accountants and tax consultants working with corporate enterprises in the United Arab Emirates (UAE) now face this challenge, especially with the introduction of new corporate tax legislation. The Federal Decree Law No. 47 of 2022, enacted on December 9, 2022, outlines key provisions such as the imposition of corporate tax, applicable rates, definitions of exempt and taxable persons, the corporate tax base, regulations for free zone persons, calculations of taxable income and exempt income, reliefs, deductions, computation of corporate tax payable, procedures for payment and refund of corporate tax, tax returns, and the associated violations and penalties.
In addition to the primary legislation, numerous Cabinet decisions, Ministerial decisions, and FTA decisions have been issued up to Jan 2026. This book includes all of these updates, presented in a simplified and clear manner to enhance understanding. This first-of-its-kind attempt aims to demystify the UAE Corporate Tax Law with straightforward language, facilitating a quicker and easier grasp for readers. We believe this book will significantly aid the learning process required for the implementation of the new law and serve as a timely resource for the accounting community.
CA Avinash Gupta is the fellow member of the Institute of Chartered Accountants of India. He did his graduation from Shri Ram College of Commerce. Delhi University and awarded the best student of the college. He is also in the merit list of ICAl in CA Final and completed his LLM in International Taxation from Vienna University, Austria, Europe. He has authored 3 books on International Taxation, Transfer Pricing and UAE Corporate Tax. He is also perusing PhD. In Law on the subject of Taxation of Digital Transactions. He was awarded by Times of India for Excellence in Business in 2025. He is also Registered Principal Auditor with DFSA and DIFC in Dubai. He was the Chairman of Northern India Regional Council of The Institute of Chartered Accountants of India for the year 2021-22. He was also Secretary of SRCC Alumni Association. He is National Secretary of International Fiscal Association - India Branch (A Netherland based body). He has delivered more than 3000 lectures at national and international level. He has experience of handling various International Taxation including Transfer Pricing matters of big corporate across the globe. He worked as Finance Analyst in Proctor & Gamble and has won many laurels during school, college and CA student life.
CA Naveen Sharma works as a Director - Internal Audit in Oasis Investment Company (Al Shirawi Group). He is a multi-faceted and multi- talented professional. He is in Dubai since last more than 23 years. He is among the first Chartered Accountants in the UAE to receive Golden Visa. At present, he is the Chairman of Taxation Society which is the only association dedicated to UAE Taxation. He is also the Hon. Cultural Events Secretary and Board Member of India Club, Dubai. India Club, Dubai is the largest body outside India and also Convener of IBPC Tax forum. He is also Past Chairman of ICAI UAE Dubai Chapter (2017-18).
CA Uttam Patel is an All-India Ranker Chartered Accountant and graduated as Bachelor of Commerce from the University of Jabalpur. He obtained Master’s in Commerce from University of Pune. He has rich experience of over 20 years in the field of international taxation and cross- border structuring. He is advising UAE clients on tax laws for over 4 years.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
