UAE Corporate Tax: The Computation
A short book that takes a UAE company from accounting income to Corporate Tax payable in the order the law sets it, with the article behind every line. Ten chapters, seven worked cases and a filing checklist. $6.99, PDF and EPUB.
Each number in the book is computed in the same formula engine as the UAE Corporate Tax workbook and checked against it. The check is re-run against the finished PDF, so a figure lost to typesetting fails the build instead of reaching a reader.
Federal Decree-Law No. 47 of 2022 by article, and the Cabinet and Ministerial Decisions by number. Decisions that have been repealed and replaced are not cited as live authority.
A Small Business Relief election, a free zone company, a year capped by the interest rule, a loss year and a first-period filer, each carried from accounting income to the amount payable and the date it is due.
PDF and EPUB. $6.99 on Gumroad, or pay what you want from $6.99 on Leanpub. No subscription and no sign-up to read it.
Chapters
- The deadline, and what missing it costs
- The shape of the computation
- From accounting income to Taxable Income
- Small Business Relief: the election that can cost you
- Free Zone: Qualifying Free Zone Person and the de minimis test
- Interest: Article 30 and the AED 12,000,000 cliff
- Tax losses: the 75% cap
- The rates, the bands and the foreign tax credit
- Seven worked cases
- The filing checklist
Chapter 6 exists because of one misreading that recurs: the AED 12,000,000 amount in Article 30(3) is widely read as something it is not, and reading it that way changes the tax. The chapter shows the rule as written, the misreading beside it, and what the difference is worth on a worked set of numbers.
What it does not cover: transfer pricing adjustments, Tax Group consolidation and the Domestic Minimum Top-up Tax. It is not tax advice; the Decree-Law, the Decisions and the FTA control.
The book explains the computation; the UAE Corporate Tax workbook does it in Excel, and the free calculator answers one set of inputs in the browser. The rules themselves are written out in the guides.