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Legal Person​​ (Juridical Person): ​

A legal person refers to an entity incorporated or otherwise established or recognized under the laws and regulations of the UAE, or under the laws of a foreign jurisdiction, that has a legal personality separate from its founders, owners and directors. Separate legal personality means that the entity has its own rights, obligations and liabilities distinct from its founders or owners.

Resident ​Legal Person​​ 

​A legal person is a Resident Person for the purposes of Corporate Tax in UAE if it is ​incorporated or otherwise established or recognized in the UAE (this includes juridical persons incorporated, established or otherwise registered in Free Zones) or ​incorporated or otherwise established or recognized outside the UAE but is effectively managed and controlled in the UAE.

Non Resident ​Legal Person​​ 

A foreign legal person that operates in the UAE through a Permanent Establishment or that has a taxable nexus in the UAE would also be subject to Corporate Tax​

​Examples of the Legal Person

​Legal Persons (Juridical Persons) that are incorporated or otherwise established or recognized in the UAE that have been established under the UAE mainland legislation, and other entity forms that have a separate legal personality under the applicable UAE mainland legislation or Free Zone regulations are and include as follows; 

• Joint Liability Companies, Limited Partnership Companies, Limited Liability Companies (LLCs), Public Joint Stock Companies (PJSCs), Private Joint Stock Companies (PJSCs), Foundations, Trusts, ​

Note : ​UAE branches of a domestic or foreign juridical person are regarded as an extension of their head office and, therefore, are not considered separate juridical persons

For detailed guidance on UAE corporate tax registration requirements, visit our dedicated site.