Press release

The Ministry of Finance extended the existing Federal Royalty and Corporate Tax regime for a three-year period from January 1, 2027, to December 31, 2029.
Under the extended scheme, a Federal Royalty rate of 38% applies to UAE net profits, followed by a 9% Corporate Tax rate on net profits after the royalty deduction.
The aggregate annual payment for both Federal Royalty and Corporate Tax must be at least AED 1.8 billion, payable within five months of the fiscal year-end.
Royalty calculations exclude profits from international entities and dividends from international investments that are subject to tax rates of 9% or higher in their respective jurisdictions.