Corporate Tax (CT)
A federal tax introduced in June 2023 at a standard rate of 9% on taxable business profits exceeding AED 375,000. Free Zone entities may qualify for 0% CT on qualifying income, subject to conditions set by the Ministry of Finance.
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Contribution Margin Ratio
The contribution margin ratio is the percentage of each sales dollar that contributes to covering fixed costs after variable costs…
Current Ratio
The current ratio is a liquidity metric that measures a company’s ability to meet its short-term obligations with its current…
Cost Pool
A cost pool is a grouping of individual costs that are similar in nature and can be assigned to a…
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