UAE Foreign Permanent Establishment Exemption Checker
What this checker does
Under Article 24 of the Corporate Tax Law, a UAE Resident Person can elect to exclude the income and expenditure of its foreign branches ('Foreign Permanent Establishments') from UAE Corporate Tax entirely — but only for a 'Qualifying Foreign PE', one that is itself subject to Corporate Tax or a similar foreign tax at a rate of at least 9% in its own jurisdiction. The election is all-or-nothing: once made, it applies to every qualifying foreign PE you have, and you also give up claiming that PE's losses or a Foreign Tax Credit against it. This tool checks your foreign PE against these conditions.
Disclaimer
This calculator provides an indicative result for guidance purposes only and is not a confirmed or legally binding determination. It does not review the detailed record-keeping and segregation requirements for foreign PE income, or whether your foreign presence actually meets the definition of a Permanent Establishment in the first place. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the result produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, before making this election.
Answer the following
Your Foreign PE Exemption Position
Answer both questions to check your Foreign PE exemption position.
Last Updated: 14 August 2026