Who Are Exempt from UAE Corporate Tax? | Govt Entities, Funds, and Resource Companies

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Exempt Persons are specific entities or individuals not subject to UAE Corporate Tax.

The exempt persons are outlined in Article 4 of the UAE Corporate Tax Law, which states that the specified entities are exempt from corporate tax.

Exempt persons are govt entities, govt controlled entities, entities involved in the extraction of natural resources, entities in non extractive natural resource businsses, Qualifying Public Benefits Entities (QPBE), qualifying investment funds (QIF), Social security funds etc.

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