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."
