UAE Corporate Tax (CT) & Intellectual Property (IP) – What Businesses Need to Know
Intellectual Property (IP) has become one of the most valuable assets for modern businesses, particularly in technology, software, AI, manufacturing, media, and brand-driven industries. However, the UAE CT treatment of IP income depends significantly on where the IP is held and how the income is generated. What Qualifies as Intellectual Property? IP generally includes: ✅ Patents ✅ Copyrights ✅ Software and Source Code ✅ Trademarks and Brands ✅ Designs and Models ✅ Proprietary Technology ✅ Know-how and Trade Secrets