{"id":1721,"date":"2026-06-10T20:34:00","date_gmt":"2026-06-10T20:34:00","guid":{"rendered":"https:\/\/strategex.ae\/?p=1721"},"modified":"2026-06-10T20:34:03","modified_gmt":"2026-06-10T20:34:03","slug":"uae-corporate-tax-explained-for-small-businesses","status":"publish","type":"post","link":"https:\/\/strategex.ae\/ar\/uae-corporate-tax-explained-for-small-businesses\/","title":{"rendered":"UAE Corporate Tax Explained for Small Businesses"},"content":{"rendered":"<p><em>The UAE introduced Corporate Tax in 2023. If you run a small business in the UAE \u2014 or are planning to set one up \u2014 here is everything you need to understand about what it means for you, how much you will pay, and what you need to do to stay compliant.<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Introduction: A New Era for UAE Business Taxation<\/h2>\n\n\n\n<p>For decades, the UAE\u2019s zero-tax environment was one of its most powerful competitive advantages. No personal income tax. No corporate tax. No capital gains tax. It was a cornerstone of the country\u2019s appeal to foreign investors and entrepreneurs from around the world.<\/p>\n\n\n\n<p>That changed on 1 June 2023, when the UAE introduced a federal Corporate Tax for the first time in its history.<\/p>\n\n\n\n<p>For many small business owners, the announcement triggered immediate concern. Would this make the UAE less competitive? Would small businesses be disproportionately burdened? Would the compliance requirements be complex and expensive?<\/p>\n\n\n\n<p>The short answers are: no, no, and not necessarily \u2014 if you understand the system and plan accordingly.<\/p>\n\n\n\n<p>The UAE\u2019s Corporate Tax framework has been designed with a clear awareness of the small business landscape. The structure includes meaningful protections for small and micro businesses, a generous tax-free threshold, and a straightforward registration process. Understanding how the system works \u2014 and what your specific obligations are \u2014 is the first step toward managing it confidently.<\/p>\n\n\n\n<p>This guide explains everything a small business owner in the UAE needs to know about Corporate Tax in plain, practical terms.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">What Is UAE Corporate Tax?<\/h2>\n\n\n\n<p>UAE Corporate Tax is a federal tax levied on the net profits of businesses operating in the UAE. It is administered by the Federal Tax Authority (FTA) and applies to financial years beginning on or after 1 June 2023.<\/p>\n\n\n\n<p>The tax is governed by Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses \u2014 commonly referred to as the Corporate Tax Law.<\/p>\n\n\n\n<p>It applies to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>UAE companies and other legal entities incorporated in the UAE<\/li>\n\n\n\n<li>Foreign companies that are effectively managed and controlled from the UAE<\/li>\n\n\n\n<li>Individuals conducting business activities in the UAE that require a commercial license<\/li>\n<\/ul>\n\n\n\n<p>It does not apply to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employees\u2019 salaries and personal income<\/li>\n\n\n\n<li>Income from personal bank deposits and savings<\/li>\n\n\n\n<li>Dividends received by individuals from personal investments<\/li>\n\n\n\n<li>Real estate investments made by individuals in their personal capacity<\/li>\n<\/ul>\n\n\n\n<p>The introduction of Corporate Tax aligns the UAE with international standards and reflects the country\u2019s commitments under the OECD\u2019s global minimum tax framework. It does not, however, signal a departure from the UAE\u2019s fundamentally business-friendly philosophy \u2014 as the rate structure makes clear.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">The Corporate Tax Rate Structure<\/h2>\n\n\n\n<p>The UAE Corporate Tax operates on a tiered rate structure designed to protect small businesses while ensuring larger, more profitable companies contribute appropriately.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">The Three Tiers<\/h3>\n\n\n\n<p><strong>Tier 1: 0% on taxable income up to AED 375,000<\/strong><br>This is the most important figure for small business owners. If your business\u2019s taxable income \u2014 your net profit after allowable deductions \u2014 is AED 375,000 or below in a given tax period, you pay zero Corporate Tax. None.<\/p>\n\n\n\n<p>For context, AED 375,000 is approximately USD 102,000. The vast majority of micro businesses, freelancers, sole traders, and early-stage startups will fall comfortably within this threshold \u2014 meaning Corporate Tax has no financial impact on them whatsoever, provided they are registered and compliant.<\/p>\n\n\n\n<p><strong>Tier 2: 9% on taxable income above AED 375,000<\/strong><br>For the portion of taxable income that exceeds AED 375,000, a flat 9% rate applies. This is one of the lowest Corporate Tax rates in the world \u2014 lower than the UK (25%), Singapore (17%), Hong Kong (16.5%), and most OECD member states.<\/p>\n\n\n\n<p><strong>Tier 3: 15% for large multinationals under Pillar Two<\/strong><br>A 15% minimum rate applies to multinational enterprise groups with global revenues exceeding EUR 750 million, in line with the OECD\u2019s global minimum tax rules (Pillar Two). This tier is irrelevant for the overwhelming majority of UAE small businesses.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What This Means in Practice<\/h3>\n\n\n\n<p>If your business generates AED 500,000 in net profit in a tax year, your Corporate Tax calculation looks like this:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>First AED 375,000: taxed at 0% = AED 0<\/li>\n\n\n\n<li>Remaining AED 125,000: taxed at 9% = AED 11,250<\/li>\n\n\n\n<li><strong>Total Corporate Tax payable: AED 11,250<\/strong><\/li>\n<\/ul>\n\n\n\n<p>That is an effective tax rate of 2.25% on total profit \u2014 not 9%. The 9% rate only applies to the portion above the threshold.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">The Small Business Relief Scheme<\/h2>\n\n\n\n<p>In addition to the 0% threshold, the UAE introduced a specific Small Business Relief provision that provides further protection for eligible small businesses.<\/p>\n\n\n\n<p>Under the Small Business Relief scheme, businesses with revenue of AED 3 million or less in a given tax period \u2014 and in all previous tax periods since 1 June 2023 \u2014 can elect to be treated as having no taxable income for that period. This means zero Corporate Tax liability and significantly reduced compliance obligations.<\/p>\n\n\n\n<p>The Small Business Relief is available until the tax period ending 31 December 2026, making it particularly relevant for small businesses navigating the transition to the new tax environment.<\/p>\n\n\n\n<p>To qualify, a business must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Have revenue of AED 3 million or less in the relevant tax period<\/li>\n\n\n\n<li>Have had revenue of AED 3 million or less in all previous tax periods since 1 June 2023<\/li>\n\n\n\n<li>Not be a member of a multinational enterprise group<\/li>\n\n\n\n<li>Not be a Qualifying Free Zone Person<\/li>\n<\/ul>\n\n\n\n<p>If you qualify and elect for Small Business Relief, you are still required to register for Corporate Tax and file a tax return \u2014 but your tax liability is zero and your record-keeping requirements are simplified.<\/p>\n\n\n\n<p>This is an important provision that many small business owners are unaware of. If your annual revenue is below AED 3 million, you should discuss Small Business Relief eligibility with your tax advisor.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Who Must Register for Corporate Tax?<\/h2>\n\n\n\n<p>This is one of the most misunderstood aspects of the UAE Corporate Tax system: <strong>registration is mandatory for all UAE businesses \u2014 regardless of whether you owe any tax.<\/strong><\/p>\n\n\n\n<p>Even if your taxable income is below AED 375,000, even if you qualify for Small Business Relief, and even if your tax liability is zero \u2014 you are still legally required to register with the Federal Tax Authority (FTA) and obtain a Corporate Tax Registration Number.<\/p>\n\n\n\n<p>Failure to register is a compliance violation and can result in administrative penalties.<\/p>\n\n\n\n<p>Registration is completed through the FTA\u2019s EmaraTax portal at emaratax.gov.ae. The process is free of charge and can be completed online. You will need your trade license, Emirates ID or passport, and basic business information to complete the registration.<\/p>\n\n\n\n<p>The FTA has been issuing registration deadlines based on license issuance dates. If you have not yet registered your business for Corporate Tax, this should be an immediate priority.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">What Is Taxable Income?<\/h2>\n\n\n\n<p>Taxable income under the UAE Corporate Tax Law is broadly defined as your accounting net profit \u2014 the profit shown in your financial statements \u2014 adjusted for certain items specified in the law.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Starting Point: Accounting Profit<\/h3>\n\n\n\n<p>Your taxable income starts with the net profit figure from your financial statements, prepared in accordance with accounting standards acceptable in the UAE (typically IFRS or IFRS for SMEs).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Adjustments to Accounting Profit<\/h3>\n\n\n\n<p>Certain items are added back or deducted when calculating taxable income:<\/p>\n\n\n\n<p><strong>Items that reduce taxable income (deductible):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Most ordinary business expenses incurred wholly and exclusively for business purposes<\/li>\n\n\n\n<li>Depreciation and amortization of business assets<\/li>\n\n\n\n<li>Interest on business loans (subject to limitations \u2014 see below)<\/li>\n\n\n\n<li>Staff salaries, benefits, and end-of-service gratuity<\/li>\n\n\n\n<li>Rent and occupancy costs<\/li>\n\n\n\n<li>Marketing and advertising expenses<\/li>\n\n\n\n<li>Professional service fees<\/li>\n<\/ul>\n\n\n\n<p><strong>Items that are not deductible:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fines and penalties imposed by government authorities<\/li>\n\n\n\n<li>Bribes or illicit payments<\/li>\n\n\n\n<li>Dividends paid to shareholders<\/li>\n\n\n\n<li>Expenses not related to the business<\/li>\n\n\n\n<li>50% of entertainment and hospitality expenses (only 50% is deductible)<\/li>\n<\/ul>\n\n\n\n<p><strong>Items that are exempt:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dividends received from UAE subsidiaries<\/li>\n\n\n\n<li>Capital gains from the sale of qualifying shareholdings<\/li>\n\n\n\n<li>Income already subject to withholding tax in another jurisdiction (with conditions)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Interest Deduction Limitation<\/h3>\n\n\n\n<p>Businesses with net interest expenditure exceeding AED 12 million may be subject to interest deduction limitations (capped at 30% of EBITDA). For small businesses, this threshold is unlikely to be relevant.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Free Zone Businesses and Corporate Tax<\/h2>\n\n\n\n<p>One of the most significant aspects of the UAE Corporate Tax framework for many business owners is the treatment of free zone companies \u2014 and the concept of the Qualifying Free Zone Person (QFZP).<\/p>\n\n\n\n<p>Free zone companies that meet specific conditions can benefit from a 0% Corporate Tax rate on their Qualifying Income \u2014 effectively maintaining the tax-free status that free zones have historically offered.<\/p>\n\n\n\n<p>To qualify as a Qualifying Free Zone Person, a business must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Be incorporated or registered in a UAE free zone<\/li>\n\n\n\n<li>Maintain adequate substance in the UAE (real operations, employees, assets)<\/li>\n\n\n\n<li>Derive Qualifying Income (income from transactions with other free zone persons or from specific international activities)<\/li>\n\n\n\n<li>Not have made an election to be subject to the standard Corporate Tax rates<\/li>\n\n\n\n<li>Comply with transfer pricing rules and maintain proper documentation<\/li>\n\n\n\n<li>Not earn income that falls under the Excluded Activities category<\/li>\n<\/ul>\n\n\n\n<p><strong>Qualifying Income<\/strong> generally includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Income from transactions with other free zone businesses<\/li>\n\n\n\n<li>Income from international business activities outside the UAE<\/li>\n\n\n\n<li>Certain passive income (dividends, interest) from qualifying shareholdings<\/li>\n<\/ul>\n\n\n\n<p><strong>Excluded Activities<\/strong> \u2014 which are taxed at the standard 9% rate even for QFZPs \u2014 include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Transactions with UAE Mainland individuals and businesses<\/li>\n\n\n\n<li>Income from immovable property in the UAE<\/li>\n\n\n\n<li>Income from certain financial services to non-free zone persons<\/li>\n<\/ul>\n\n\n\n<p>The QFZP regime is complex, and many free zone businesses have been surprised to discover that not all of their income qualifies for the 0% rate \u2014 particularly if they conduct any business with Mainland UAE clients.<\/p>\n\n\n\n<p>If you operate a free zone business, engaging a qualified tax advisor to assess your QFZP eligibility and structure your operations correctly is strongly recommended.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Key Compliance Obligations for Small Businesses<\/h2>\n\n\n\n<p>Understanding what Corporate Tax means financially is only part of the picture. Understanding your compliance obligations \u2014 what you need to do and when \u2014 is equally important.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Register with the FTA<\/h3>\n\n\n\n<p>As noted above, registration is mandatory for all businesses. Complete your Corporate Tax registration through the EmaraTax portal as soon as possible if you have not already done so.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Maintain Proper Financial Records<\/h3>\n\n\n\n<p>You are required to maintain financial records and documents that support your tax return for a minimum of seven years. This includes invoices, receipts, contracts, bank statements, and financial statements.<\/p>\n\n\n\n<p>For small businesses using basic accounting software or spreadsheets, this is the moment to upgrade to a proper accounting system. Cloud-based accounting platforms widely used in the UAE include Zoho Books, QuickBooks, Xero, and Sage.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Prepare Financial Statements<\/h3>\n\n\n\n<p>Your Corporate Tax return must be based on financial statements prepared in accordance with accepted accounting standards. For most small businesses, IFRS for SMEs is the applicable standard.<\/p>\n\n\n\n<p>If you are not currently preparing formal financial statements \u2014 income statement, balance sheet, and cash flow statement \u2014 you need to start doing so.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. File Your Corporate Tax Return<\/h3>\n\n\n\n<p>Your Corporate Tax return must be filed with the FTA within nine months of the end of your tax period. For businesses with a financial year ending 31 December, this means filing by 30 September of the following year.<\/p>\n\n\n\n<p>The return is filed electronically through the EmaraTax portal. It requires you to report your revenue, allowable deductions, taxable income, and tax payable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Pay Any Tax Due<\/h3>\n\n\n\n<p>If your taxable income exceeds AED 375,000 and you have not elected for Small Business Relief, your tax payment is due at the same time as your return \u2014 nine months after your financial year end.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. Transfer Pricing Documentation<\/h3>\n\n\n\n<p>If your business has transactions with related parties \u2014 such as a parent company, subsidiary, or associated business \u2014 you must ensure these transactions are conducted at arm\u2019s length and maintain appropriate transfer pricing documentation. This is particularly relevant for businesses that are part of larger groups.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Common Mistakes Small Business Owners Make<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Not Registering on Time<\/h3>\n\n\n\n<p>Registration is mandatory regardless of tax liability. Missing the registration deadline results in automatic penalties. Register now if you have not already.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Assuming Free Zone Means Zero Tax Automatically<\/h3>\n\n\n\n<p>The 0% rate for free zone businesses is conditional on meeting the QFZP criteria. Many free zone businesses have income that does not qualify \u2014 particularly from UAE Mainland clients. Do not assume your free zone status automatically protects all your income.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Mixing Personal and Business Finances<\/h3>\n\n\n\n<p>The Corporate Tax Law requires clear separation between personal and business income and expenses. If you have been running personal expenses through your business account, this needs to be corrected immediately.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Not Keeping Adequate Records<\/h3>\n\n\n\n<p>Seven years of financial records is a legal requirement. Implement a proper record-keeping system from the start of your first tax period.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Waiting Until the Last Minute<\/h3>\n\n\n\n<p>Corporate Tax compliance takes time \u2014 especially if your accounting records are not in good shape. Start preparing well before your filing deadline.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Practical Steps for Small Business Owners Right Now<\/h2>\n\n\n\n<p>If you are a small business owner in the UAE, here are the immediate actions to take:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Register for Corporate Tax<\/strong> through the EmaraTax portal if you have not already done so<\/li>\n\n\n\n<li><strong>Assess your Small Business Relief eligibility<\/strong> \u2014 if your revenue is below AED 3 million, you may qualify for zero tax liability with simplified compliance<\/li>\n\n\n\n<li><strong>Set up proper accounting software<\/strong> \u2014 Zoho Books, QuickBooks, or Xero are widely used and UAE-compliant<\/li>\n\n\n\n<li><strong>Engage a UAE-qualified accountant or tax advisor<\/strong> \u2014 particularly if your business has free zone complexity, related party transactions, or revenue approaching the AED 375,000 threshold<\/li>\n\n\n\n<li><strong>Review your financial year end date<\/strong> \u2014 your tax filing and payment deadlines are calculated from this date<\/li>\n\n\n\n<li><strong>Separate personal and business finances<\/strong> completely if you have not already done so<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Key Numbers to Remember<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Threshold<\/th><th>Rate<\/th><th>Implication<\/th><\/tr><\/thead><tbody><tr><td>Up to AED 375,000 taxable income<\/td><td>0%<\/td><td>Zero tax \u2014 most small businesses unaffected<\/td><\/tr><tr><td>Above AED 375,000 taxable income<\/td><td>9%<\/td><td>One of the world\u2019s lowest corporate tax rates<\/td><\/tr><tr><td>Up to AED 3 million revenue<\/td><td>Small Business Relief eligible<\/td><td>Zero tax + simplified compliance<\/td><\/tr><tr><td>Above EUR 750 million global revenue<\/td><td>15% minimum<\/td><td>Large multinationals only<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Final Thoughts: Corporate Tax Is Manageable \u2014 If You Plan Ahead<\/h2>\n\n\n\n<p>The UAE Corporate Tax is not the burden that many small business owners initially feared. With a zero-rate threshold of AED 375,000, a Small Business Relief scheme for businesses under AED 3 million in revenue, and a headline rate of just 9% \u2014 the UAE remains one of the most tax-efficient business environments in the world.<\/p>\n\n\n\n<p>What the new regime does require is proper accounting, timely registration, and an understanding of your specific obligations. For businesses that have operated informally \u2014 without proper financial statements, without separating personal and business finances, without maintaining records \u2014 the Corporate Tax framework is a prompt to professionalize.<\/p>\n\n\n\n<p>That professionalization is ultimately good for your business. Clean financial records, proper accounting systems, and clear financial statements do not just satisfy the FTA \u2014 they give you better visibility into your own business performance and make you a more credible partner to banks, investors, and clients.<\/p>\n\n\n\n<p>The UAE remains an outstanding place to build a business. Corporate Tax, understood and managed correctly, does not change that.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><em>This article is intended for general informational purposes. For advice specific to your business situation, consult a qualified UAE tax advisor or accountant.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>The UAE introduced Corporate Tax in 2023. If you run a small business in the UAE \u2014 or are planning to set one up \u2014 here is everything you need to understand about what it means for you, how much you will pay, and what you need to do to stay compliant. Introduction: A New [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1721","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/strategex.ae\/ar\/wp-json\/wp\/v2\/posts\/1721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/strategex.ae\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/strategex.ae\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/strategex.ae\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/strategex.ae\/ar\/wp-json\/wp\/v2\/comments?post=1721"}],"version-history":[{"count":1,"href":"https:\/\/strategex.ae\/ar\/wp-json\/wp\/v2\/posts\/1721\/revisions"}],"predecessor-version":[{"id":1722,"href":"https:\/\/strategex.ae\/ar\/wp-json\/wp\/v2\/posts\/1721\/revisions\/1722"}],"wp:attachment":[{"href":"https:\/\/strategex.ae\/ar\/wp-json\/wp\/v2\/media?parent=1721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/strategex.ae\/ar\/wp-json\/wp\/v2\/categories?post=1721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/strategex.ae\/ar\/wp-json\/wp\/v2\/tags?post=1721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}