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Threshold
9% CT applies to taxable profits above AED 375,000 from June 2023 onward.
UAE corporate tax requires NRI owners to distinguish the entity, its activities and the applicable regime rather than assume every free-zone business is exempt. Review registration, qualifying status and compliance alongside the owner's Indian residence. A move to India can also raise company-management questions, so business and personal planning should be coordinated.
Last reviewed: · Reviewed by Regi Tom Antony, FCA
9% CT applies to taxable profits above AED 375,000 from June 2023 onward.
Qualifying free-zone persons (QFZP) can retain a 0% rate on qualifying income — but the rules are tight. Many NRI-owned entities don't qualify and pay 9%.
UAE CT paid is now creditable under India-UAE DTAA when the NRI becomes Indian-resident on return. Document FTC properly via Form 67.
A 15-minute NRI Tax Discovery Call to scope your situation and the right next step.
This guide is general information published by RTA & Associates. It is not tax, legal, financial or investment advice, and it does not create a client relationship. It does not take account of your personal circumstances, and you should not act or refrain from acting on the basis of anything here.
Cross-border outcomes turn on the specific facts — your day-counts, the timing of your move, the wrappers you hold and the treaty position between the two countries. A small change in any of those can change the answer completely.
References to the law, rules or practice of countries other than India are included for general orientation only. They are not advice on the law of that country, and they should be confirmed with a qualified adviser in that jurisdiction before you act.
Tax law, exchange-control rules and treaty positions change, and they change often. This page reflects our understanding as at the date shown above. We do not undertake to update it.
To the extent permitted by law, RTA & Associates and its partners and staff accept no liability for any loss arising from reliance on this page. For advice on your own position, book a consultation.
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