Quick answer: Under Article 36 of the UAE Corporate Tax Law, a payment or benefit given to a director, officer, shareholder, or other Connected Person is only tax-deductible if it reflects market value and was incurred wholly and exclusively for the business. Any amount above market value is disallowed. The Federal Tax Authority confirmed this in Corporate Tax Public Clarification CTP010, issued 29 April 2026, which also widens who counts as a "director" or "officer" beyond formal job titles.
If your company pays a salary, fee, bonus, benefit, or any other form of compensation to an owner, board member, senior manager, or authorised signatory, this clarification directly affects what you can deduct on your Corporate Tax return.
Read the full breakdown, including who counts as a Connected Person, the documentation that protects your deduction, and the steps to take before your 30 September 2026 filing, on the Qaspro Global blog:
👉 UAE Corporate Tax on Director and Shareholder Payments 2026
