Taxable Person under Corporate Tax in UAE 

Person has been defined as any natural person or juridical person under Corporate Tax Decree-Law. ​

Taxable Person has been defined as a Person subject to Corporate Tax in the State under Corporate Tax Decree-Law. 

Taxable Person could be be either a Resident Person or a Non-Resident Person.

In simple words it would mean a taxable person is a resident or non resident natural or juridical person to whom the provision of the UAE Corporate Tax are applicable. 

• Resident natural person (subject to the provisions under the corporate tax in UAE)
• Resident juridical person (subject to the provisions under the corporate tax in UAE)
• Non resident natural person  (subject to the provisions under the corporate tax in UAE)
• Non resident juridical person (subject to the provisions under the corporate tax in UAE)