What is the scope of corporate tax collection in the UAE?

Time: 2026-08-14

Author: Zhuo Xin

Source: Zhuo Xin

IntroductionThe scope of corporate tax collection in the UAE mainly includes the following types of enterprises: 1. Registered legal entities (or companies): Legal entities or companies registered in the UAE. This includes resident legal entities and non-resident legal entities, the latter being foreign legal entities that have permanent establishments in the UAE. 2. Non-resident individuals obtaining income from domestic sources: These individuals don't need to register but are required to pay corporate income tax. Non-resident legal entities earning income through UAE real estate: These legal entities also need to pay corporate income tax on income obtained through real estate in the UAE. 3. Natural persons conducting business or commercial activities in the UAE: If annual income exceeds one million dirhams, they also need to pay corporate income tax.

The scope of corporate tax collection in the UAE mainly includes the following types of enterprises:

1. Registered legal entities (or companies):

Legal entities or companies registered in the UAE.

This includes resident legal entities and non-resident legal entities, the latter being foreign legal entities that have permanent establishments in the UAE.

2. Non-resident individuals obtaining income from domestic sources:

These individuals don't need to register but are required to pay corporate income tax.

Non-resident legal entities earning income through UAE real estate:

These legal entities also need to pay corporate income tax on income obtained through real estate in the UAE.

3. Natural persons conducting business or commercial activities in the UAE:

If annual income exceeds one million dirhams, they also need to pay corporate income tax.

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UAE