UAE Corporate Tax Exempt Person Checker
What this checker does
Article 4 of the Corporate Tax Law exempts certain categories of persons from Corporate Tax altogether — government entities, government-controlled entities, extractive and non-extractive natural resource businesses, qualifying public benefit entities, qualifying investment funds, pension and social security funds, and certain wholly-owned subsidiaries of these exempt persons. This tool checks which category, if any, your entity may fall into.
Disclaimer
Each exempt category carries detailed conditions set out across Articles 4 to 11 of the Corporate Tax Law and related Cabinet and Ministerial Decisions — this tool only checks a single headline condition for each category, not the full test. Most exempt categories, other than government entities not conducting a Business, must still register for Corporate Tax and notify the Federal Tax Authority to confirm their exempt status. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the result produced by this tool. Please confirm your position with a qualified expert, such as PrimeLedger, before relying on it.
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Your Exempt Person Position
UAE Federal and Emirate government entities are automatically exempt from Corporate Tax, and generally don't need to register unless they conduct a Business or Business Activity under a separate licence.
Last Updated: 15 August 2026