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Federal Tax Authority holds second forum to honour its strategic partners Corporate Tax Awareness Campaign 2024 Completes with Abu Dhabi Workshop for Free Zones Firms, Attended by 550 Participants Federal Tax Authority Launches World’s First Tax Refund System for E-Commerce Retail Purchases for Tourists in UAE Federal Tax Authority Urges Resident Juridical Persons with Licences issued in December to register for Corporate Tax before end of December 2024 Persons Subject to Corporate Tax Urged to File Returns and Settle Payables within Legal Timeframes Federal Tax Authority renews its calls for Resident Juridical Persons with Licences issued in October and November to register for Corporate Tax before end of November 2024 Federal Tax Authority sets record as first global tax authority to earn the Corporate Ethical Procurement and Supply Award two consecutive times

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: : May 06, 2024
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