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Basis of Taxation Non-Residents

Natural Person

  • Income attributable to Permanent Establishment in the UAE 
  • State Sourced Income subject to withholding tax of 0%
 

 

Juridical Person

  • Income attributable to Permanent Establishment in the UAE 
  • Income attributable to nexus in the UAE arising from  Immovable Property in UAE 
  • State Sourced Income not attributable to PE in UAE

- Subject to 0% withholding tax
- No Registration for Corporate Tax if this is the only UAE incom

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Page last updated: : May 06, 2024
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