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Non Resident Natural Person and Corporate Tax​

Non Resident Natural Person and Corporate Tax

A Non-Resident Person is subject to Corporate Tax in UAE as follow:
​The Taxable Income that is attributable to the Permanent Establishment of the Non-Resident Person in the State.
State Sourced Income that is not attributable to a Permanent Establishment of the Non-Resident Person in the State.
 The Taxable Income that is attributable to the nexus of the Non-Resident Person in the State ( to be determined by cabinet decision) 

Who is ​a Non Resident ?

​Non-Resident Person is a Person who is not considered a Resident Person under the provisions of the Corporate Tax Decree-Law and that either:
​Has a Permanent Establishment in the State under the provisions of the Corporate Tax Decree-Law.
​Derives State Sourced Income as under the provisions of the Corporate Tax Decree-Law.
​Has a nexus in the State ( as specified by the Cabinet decision)

Text of the Clause 6 of Article 11 of the Corporate Tax Decree-Law

"The Cabinet shall, upon a suggestion of the Minister and in coordination with the relevant competent authorities, issue a decision specifying the categories of Business or Business Activity conducted by a resident or non-resident natural person that are subject to Corporate Tax under this Decree-Law.​"
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"WE AT GUPTA ACCOUNTANTS, ASSIST IN THE TIMELY AND CORRECT OBLIGATORY COMPLIANCES BY YOUR BUSINESS BASED IN UAE AND ADD VALUE BY REDUCING THE COST OF NON- COMPLIANCE​"
HEAD OFFICE 
PO Box 123 383 Dubai UAE 
T: +971 4 396 7982 
M: +971 55 9893299 
​E:  info@guptaaccountants.com 

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  • HOME
  • ABOUT US
    • GUPTA ACCOUNTANTS
    • MANAGEMENT
    • UNITED ARAB EMIRATES
  • SERVICES
    • THE BOOKS
    • ANNUAL AUDIT
    • AUDIT INTERNAL
    • VAT REGISTRATION
    • VAT DEREGISTRATION
    • VAT COMPLIANCE
    • VAT CONSULTING
    • VAT REFUND
    • VAT VDS
    • VAT AUDIT
    • ESR COMPLIANCE
    • UBO COMPLIANCE
    • UAE AML COMPLIANCE
    • Corporate Tax
  • CONTACT
  • BLOG
  • Insights
    • VALUE ADDED TAX - UAE
    • CORPORATE TAX - UAE
    • Due dates
    • OUT REACH
    • EmaraTax Platform
    • ICV
  • DISCLAIMER