1. Corporate Tax Registration Guide
2. Guide for calculating corporate tax in Mainland
3. Small Business Relief Benefit Guide
4. Guide for calculating corporate tax in free zones
5. Guide on the tax period for corporate tax purposes
The current Guide covers examples of corporate tax calculation for Natural Persons and Juridical Persons registered in the mainland. For the calculation of corporate tax for Persons in Free Zones, please refer to a separate guide titled Corporate Tax for Free Zones.
Revenue — the monetary funds that a Person is owed or has received for goods sold, services rendered, or work performed during a specific period.
Deductible Expenditure — expenses incurred wholly and exclusively for the purposes of the Taxable Person's business activities, which by their nature are not capital, and are eligible for deduction in the tax period in which they occurred, in accordance with the provisions and exceptions specified in Article 28 of Federal Decree-Law No. 47 of 2022.
Tax Losses Carried Forward — negative taxable income for a tax p...