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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: : May 06, 2024
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