• FTA services are only available through UAEPass! Register in UAEPass here

Quick Links

Close

Accessibility Options

Text Size
-A
A
A+
Listen to Page
Night Reading
On
Contrast

Color Themes

  • Blue
    (Default)

  • Gold

  • Green

  • Red

  • Grey

VAT calculator

TRN Verification

Status Check

Latest News

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
 

Do you find this content helpful ?

Yes No
Page last updated: : May 06, 2024
Number of hits : 6749 hits