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Intellectual Property Exemption for UAE Corporate Tax

rb91134

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Aug 5, 2022
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According to Cabinet Decision No. 100 of 2023 released on 3 November 2023: "The scope of qualifying income is extended to include the amount of qualifying income derived from the ownership or exploitation of qualifying intellectual property, excluding expressly any marketing related intellectual property assets, such as trademarks."

Suppose I have a freezone company that creates and sells digital content in a particular niche (in the form of videos provided to customers in a members-only website).

Does anyone know whether this would come under the IP exemption announced on Nov 3?
 

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