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Latest News
FTA intensifies its efforts to raise awareness about the importance of Corporate Tax registration
Federal Tax Authority calls on registrants to benefit from ‘grace period’ up to end of March to update tax records to avoid administrative penalties
Federal Tax Authority launches "Family Foundations as an Unincorporated Partnership" application via EmaraTax Digital Platform
FTA urges Natural Persons to promptly register for Corporate Tax before the end of March 2025
Joint Workshop held by the Federal Tax Authority and Microsoft on "Accelerating Innovation with AI"
FTA Organises "Tax Hackathon" to Foster Innovation in the Tax Sector Through Artificial Intelligence Technologies
FTA Strengthens Business Efficiency With Intellectual Property Registration of 'Muwafaq' Package

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

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Page last updated: : May 06, 2024
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