The Dubai Corporate Tax Law 2023 relates to corporate taxation or corporate income tax in Dubai, an emirate of the United Arab Emirates (UAE). The UAE introduced a federal corporate income tax in January 2022. The standard corporate tax rate is 9% for companies with a net profit of AED 375,000 (approximately €95,000) or more per year. Companies with a net profit of less than AED 375,000 per year pay a tax rate of 0%.