Not everyone in the UAE pays CT. Article 4 of the CT Law lists specific exempt persons — but most still have registration and reporting obligations.
Automatic exemptions
- UAE government entities
- Government-controlled entities (listed by Cabinet Decision)
- Extractive businesses (oil, gas, minerals)
- Non-extractive natural resource businesses
Exemption on application
- Qualifying Public Benefit Entities
- Qualifying Investment Funds
- Public and private pension/social security funds
- Wholly-owned UAE subsidiaries of exempt persons
Registration still required?
Extractive and non-extractive natural resource businesses must notify the Ministry of Finance. Investment funds and pension funds apply to the FTA. Government entities are exempt by decision.
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Frequently asked questions
Quick answers to common UAE corporate tax questions.
This article is for general guidance only and reflects FTA rules as of May 2026. Always confirm your specific position with a qualified UAE tax advisor.