In accordance with the provisions of the Corporate Tax Law and the executive decisions issued thereunder, all taxable persons must register and obtain a Corporate Tax Registration Number in the United Arab Emirates.
A natural person is required to register if the total revenue generated from conducting business or business activities exceeds AED 1 million within a calendar year. The following sources of income are excluded from the calculation of revenue earned by the natural person:
1-
	Salary
2-
	Private investment income
3-
	Real estate investment income
The Federal Tax Authority may also request certain Exempt Persons to register for UAE CT.
Note: UAE branches of domestic companies are an extension of their “parent” or “head office” and are not considered separate legal entities. Therefore, UAE branches of a domestic juridical person are not required to separately register or file for UAE CT.