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Federal Tax Authority continues phase two of its Corporate Tax Awareness Campaign with a workshop for SMEs in Ras Al Khaimah Federal Tax Authority urges resident juridical persons with licenses issued in January and February to submit Corporate Tax registration applications by 31 May 2024 Federal Tax Authority urges business sectors to share suggestions for sustainably developing tax services, aligning with ‘Zero Government Bureaucracy Programme’ Federal Tax Authority: EmaraTax smart tax services application is a landmark step towards enhancing quality of the Authority’s services The Federal Tax Authority upgrades three key Services in line with UAE’s Government Services 2.0 Framework Federal Tax Authority Enables Taxpayers Subject to Corporate Tax to Submit Registration Requests at 23 Government Service Centres across Emirates The FTA Approves 27,330 Refund Requests Totalling AED 2.02 Billion for UAE Nationals Building New Residences Until 2023

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: : Dec 28, 2023
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