In collaboration with 
The DIFC Academy, in collaboration with PwC’s Academy, presents the UAE Corporate Tax Diploma — a globally recognised qualification awarded by ATT‑UK, with an examination approved by the UAE Federal Tax Authority (FTA). Delivered at the heart of DIFC, the programme provides in-depth, practical knowledge of the UAE Corporate Tax regime, equipping professionals to understand obligations, apply the legislation confidently, and meet compliance requirements.
Programme Overview
On 31 January 2022, the UAE Ministry of Finance (MoF) announced the introduction of a federal corporate tax (CT) in the UAE that will be effective for financial years starting on or after 1 June 2023.
A smooth and comprehensive implementation of the new legislation, requires tax professionals to have an in-depth understanding of the new regulations and their application. To address the urgent need for upskilling of regional tax professionals in preparation for the new UAE federal corporate tax (CT) in June 2023, the PwC's Academy has introduced a globally recognised UAE Corporate Tax Diploma, awarded by Association of Tax Technicians (ATT - UK), which will provide comprehensive knowledge of the new regulations, legislation requirements and their practical application.
The Diploma examination is approved by the UAE Federal Tax Authority (FTA) and the course has been attended by a select group of staff from the FTA and UAE Ministry of Finance (MoF).
Who is it for
This is the right choice for tax managers, finance managers, tax lawyers, or consultants responsible for the administration of corporate tax within an organisation, as well as those in a corporate tax regulatory role in the private or public sector.
Earning this diploma can also be a valuable steppingstone for individuals exploring a career as a tax professional.
Note: The UAE Corporate Tax Diploma is one of the mandatory requirements to become a Tax Agent in the UAE.
How do I earn the UAE Corporate Tax Diploma?
The programme is designed to suit learning preferences of professionals. You complete four practical modules in-class through learning and testing, and earn the diploma by attempting a final exam.
When you have completed the final diploma exam, you will be awarded the UAE Corporate Tax Diploma from the Association of Taxation Technicians*.
*In order to earn the UAE Corporate Tax Diploma (non UK), participants must register as a student with the Association of Taxation Technicians (ATT) at https://pilot-portal.tax.org.uk/Education/Apply
How do I register for the exam?
Follow these steps to register for the UAE Corporate Tax Diploma (non-UK):
- Log in to the Association of Taxation Technicians website
- Register as a new student
- Enter home and work address details
- Select the jurisdiction paper you will sit for
- Complete payment for UAE Corporate Tax Diploma Student Registration – 3 years: GBP 100 (Initial Registration + GBP 150 Final Registration)
You will receive an email from ATT once registered as a student. You can get more information here: https://www.att.org.uk/our-qualifications/att-vat-compliance-diploma
Note: Exam modules A,B,C,D must be taken in order and passed BEFORE you can register for the Final exam.
More about the Qualification
The Association of Taxation Technicians (ATT) is the leading professional body for providing UK tax compliance services. Their primary charitable objective is to promote education and the study of tax administration and practice. One of the key aims of ATT is to provide an appropriate qualification for individuals who undertake tax compliance work. ATT has over 8,300 Members and Fellows, and over 5,000 students. Members use the practising title ‘Taxation Technician’ or ‘Taxation Technician (Fellow)’ respectively. To know more about ATT, please click here: https://www.att.org.uk/
Course Structure
Module A
- General Principles
- Taxable Persons
- Exempt Persons
- Basis of Taxation
- Exempt Income
- Calculation of Taxable Income
Module B
- Partnership Income
- Computation of Corporate Tax
- Allowable losses
- Losses Carried Forward
- Transfer of Loss
- Qualifying Groups
Module C
- Tax Grouping
- Restructuring Relief
- Permanent Establishments
- Transfer Pricing
- Double Taxations
- Free Zones
Module D
- Registration and Returns
- Payments and Refunds
- Tax Audit and Assessments
- Disputes and Appeals
- Penalties
- Tax Agents
Course Schedule
25 April – 20 June 2026 (15 sessions)
Saturdays: 9.30am – 4.30pm
In-person: DIFC Academy, Gate Village 2
Online: Webex
Wednesdays: 5.30pm – 8pm
Online: Webex
DLAD-registered Legal Practitioners get 4 CLPD Accredited Points upon completion of the diploma
Certificate Awarding Ceremony** - 20 June 2026 from 9:30am - 11:00am
*Please note that the schedule is subject to change. We will promptly inform all participants of any updates.
**Awarding of Certificate of Attendance
Course Fee
AED 14714.29 + VAT
- The course fee can be paid in two (2) convenient instalments!
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