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

Quick Links

Other Links

Close

Accessibility Options

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

Color Themes

  • Blue
    (Default)

  • Gold

  • Green

  • Red

  • Grey

Reset

VAT calculator

TRN Verification

Status Check

Latest News
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 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

Back

Do you find this content helpful ?

Yes No
Page last updated: : May 06, 2024
Number of hits : 9259 hits