Owner Salary vs Dividend UAE: What Corporate Tax Allows
If you own a UAE company, a salary you pay yourself is deductible only up to market value, and a dividend is never deductible. If you run a sole establishment, nothing you pay yourself is deductible, even if you call it a salary. Which route saves tax depends mostly on one thing: whether your company […]
UAE R&D Tax Credit 2026: What Qualifies and How to Claim It
Quick answer: The UAE’s new R&D Tax Credit, introduced under Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026, offers businesses a credit of up to 50% on qualifying research and development expenditure, applied against Corporate Tax and Pillar Two Top-up Tax liabilities. It’s effective for tax periods starting on or […]
Non-Resident Companies and UAE Corporate Tax: When Does It Actually Apply?
Quick answer: A foreign company becomes subject to UAE corporate tax through one of three independent pathways: having a Permanent Establishment in the UAE, earning UAE-sourced income under specific categories, or having a UAE nexus, currently defined as income from UAE immovable property. None of these require the company to be incorporated in the UAE, […]