UAE Tax
UAE CT 2023 Course for Accounting Professionals: Everything Changed in June 2023
The UAE's first-ever Corporate Tax is now in its second year — and the accountants who understand it are getting promoted while those who do not are losing ground.
What changed in June 2023
Before June 2023, the UAE had zero corporate income tax (outside banking and oil). From financial years starting on or after 1 June 2023, a 9% Corporate Tax applies to taxable income above AED 375,000. Free zone entities with qualifying income can maintain a 0% rate under specific conditions. All UAE businesses with annual revenue above AED 1 million must register for CT. This is a fundamental change to how UAE company finances are managed.
The specific knowledge CT-competent accountants need
CT registration obligations and timelines, determination of taxable income and allowable deductions, small business relief (income under AED 3 million), free zone qualifying income regime and conditions, related-party transactions and transfer pricing basics, and filing through the Federal Tax Authority's EmaraTax portal. These are the topics tested in UAE accounting interviews and required for day-to-day CT management.
How the program covers UAE CT
The GCC Accounting, VAT & Business Analytics program dedicates four full weeks to UAE Corporate Tax — not a single-day module. Each session includes case studies based on real UAE company scenarios: a mainland trading company, a free zone tech company, and a professional services firm. You leave being able to handle real CT calculations and filings.
Get UAE Corporate Tax Certified
4 weeks of UAE CT training included in the 6-month GCC Accounting program.
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