08/10/2026
Owner or director pay? Support the deduction.
Where UAE Corporate Tax connected-person rules apply, deductions are limited to market value and the cost must be incurred wholly and exclusively for the business. Keep evidence of the role, agreements and salary benchmarks. Rasif can review the payments and supporting records.
This is a practical compliance reminder, based on the FTA's September 2023 General Guide, section 6.6.3; it is not a new announcement. Corporate Tax applies to tax periods starting on or after 1 June 2023.
Service spotlight: Tax Residency Certificate application support — eligibility review, document checklist and application assistance for Ras Al Khaimah businesses and owners. Issuance remains subject to FTA requirements and approval.
Message Rasif or visit https://rasifaccountants.com
Official sources:
https://tax.gov.ae/Datafolder/Files/Guides/CT/CT%20General%20Guide%20-%20EN%20-%2010%2009%202023.pdf
https://trc.tax.gov.ae/