Resident Juridical Person  and Corporate Tax

A Resident Person, which is a juridical person, is subject to Corporate Tax on its Taxable Income derived from the State or from outside the State, in accordance with the provisions of the Corporate Tax Decree-Law.

Who is Resident Juridical Person ?

UAE Based : A juridical person that is incorporated or otherwise established or recognized under the applicable legislation of the State, including a Free Zone Person.​

Non UAE Based : A juridical person that is incorporated or otherwise established or recognized under the applicable legislation of a foreign jurisdiction that is effectively managed and controlled in the State.