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Federal Tax Authority continues phase two of its Corporate Tax Awareness Campaign with a workshop for SMEs in Ras Al Khaimah Federal Tax Authority urges resident juridical persons with licenses issued in January and February to submit Corporate Tax registration applications by 31 May 2024 Federal Tax Authority urges business sectors to share suggestions for sustainably developing tax services, aligning with ‘Zero Government Bureaucracy Programme’ Federal Tax Authority: EmaraTax smart tax services application is a landmark step towards enhancing quality of the Authority’s services The Federal Tax Authority upgrades three key Services in line with UAE’s Government Services 2.0 Framework Federal Tax Authority Enables Taxpayers Subject to Corporate Tax to Submit Registration Requests at 23 Government Service Centres across Emirates The FTA Approves 27,330 Refund Requests Totalling AED 2.02 Billion for UAE Nationals Building New Residences Until 2023

Corporate Tax

Basis of Taxation - Natural Person
A Natural Person is subject to Corporate Tax only if: 
 
  • They Conduct Business or Business Activity in the UAE; and
  • Total Turnover derived from Business or Business Activities exceeds AED 1 million within the calendar year (Jan to Dec)

 

Sources generating the following income streams are not considered as Business or Business Activities:
  • Wages  
  • Personal Investment Income 
  • Real Estate Investment Income

 

 

Natural Persons should not register if: 

  • they do not conduct a Business or Business Activity in the UAE; or
  • conduct a Business or Business Activity generating a turnover not exceeding AED 1 million
 
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Page last updated: : Dec 28, 2023
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