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Legislation
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Income Tax
Individuals
Overview
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Income subject to tax
Exempt Income
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How to file the Income Tax Return?
Make a Payment
Refund
Companies and other business entities
Companies
Partnerships
Banks
Other Entities
Refund
Taxation of Non-residents
Overview
Permanent Establishments (PEs)
Non-resident Withholding Tax (NWT)
Capital Gains Withholding Tax (CGWT)
Non-resident Shipping and Aircraft Operators
Overview
The Section 12(k) Exemption
Exemption under a Treaty or Agreement
Filing Requirement
Make a Payment
Charitable Organizations
Overview
Approved Charitable Organizations
Apply for Commissioner General's Approval
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Employee Withholding Tax (EWT)
Registering employees
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Filing EWT Return and making payment
Recordkeeping requirements
Refund
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Industry Codes
Indicative Margin
GST
Overview
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Zero-rated Goods and Services
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Do I need to Register?
GST Registered Online Businesses
Taxable Period
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Cancelling your GST Registration
GST Fine calculator
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Flyers and Brochures
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Zakat al-Mal
Company Annual Fee
Tourism Land Rent
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Duty Free Royalty
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International Tax
Treaties
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/ MIRA's Mandate
MIRA's Mandate
10 Nov 2026
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