UAE Corporate Tax Eligible Deductions: Full Deductible Expenses List

These are expenses that are generally deductible when calculating income subject to tax. These expenses are incurred wholly and exclusively for business purposes.

• Employee salaries, wages and benefits
• Office rent and utilities
• Software subscriptions and IT service spend
• Marketing, advertising and sales expenses
• Professional fees and business travel expenses
• Insurance costs, depreciation or amortization of business assets

Since these reduce net profits, they effectively reduce income liable to corporate tax.