Website Last updated:

July 30, 2026

This guide clarifies the UAE Corporate Tax treatment of partnerships, distinguishing between incorporated partnerships (taxed as standard juridical persons) and Unincorporated Partnerships. It explains that under Article 16, Unincorporated Partnerships are fiscally transparent by default, with partners taxed individually on their distributive share. However, the guide details the process by which partners can apply to the FTA for the partnership to be treated as a Taxable Person (fiscally opaque). It also specifies the conditions under which a Foreign Partnership can be treated as an Unincorporated Partnership, ensuring consistent application.

Taxation of Partnerships

Corporate Tax Guide | CTGPTN1

March 2024

1. Glossary

2. Introduction

2.1. Overview
2.2. Purpose of this guide
2.3. Who should read this guide?
2.4. How to use this guide
2.5. Legislative references
2.6. Status of this guide

3. Overview of partnerships

Contents