Dubai: UAE Corporate Tax Registration |
Businesses in Dubai, including local companies, foreign entities, and branches, must register for Corporate Tax if they meet the required criteria.
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 PersonA 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 PersonA 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
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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,
Illustrative list of the the competent authorities concerned with licensing or authorizing a Business or Business Activity in Dubai
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Dubai Academic City Dubai Airport Free Zone Dubai Aviation City Corporation Dubai Biotechnology & Research Park (DuBiotech) Dubai Car and Automotive City Free Zone (DUCAMZ) Dubai Development Authority Dubai Department of Economic Development Dubai Design District Dubai Gold and Diamond Park Dubai Healthcare City Dubai Industrial City (DIC) Dubai International Academic City Dubai International Financial Centre Dubai Internet City Dubai Knowledge Village Dubai Logistic City Dubai Media City Dubai Multi Commodities Centre Dubai Outsource Zone Dubai Silicon Oasis Dubai Studio City Dubai Techno Park Dubai Technology and Media Free Zone Economic Zones World International Media Production Zone Jebel Ali Free Zone Meydan Free Zone Taskhees |
Gupta Accountants expert team of UAE Corporate Tax Consultants in Dubai, provides support at all the stages of compliance with UAE Corporate Tax (CT)
