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How does UAE Corporate Tax Affect Non-Residents?


UAE Corporate tax Affect on UAE Non-Resident derive UAE Sourced income
UAE Non-Resident Derive UAE Sourced income – UAE Corporate tax Effect

Applies to:

UAE Non-Resident Individuals and UAE Non-Resident Private and public corporations.

Subject to UAE corporate tax:

(a) UAE Non-Resident Individual Subject to Corporate tax if:

  • Individual derive State sourced income
  • Individuals having Permanent Establishment (PE) in UAE and PE earn income of more than AED. 1 Mn during the calendar year

(b) UAE Non-Resident Private & Public corporations (Juridical person) Subject to Corporate tax if:

  • Have PE / Fixed Place of business / Any other form of presence in UAE
  • Derived State sourced Income during the calendar year
  • Earn income from plots of land, buildings, fixtures, and equipment.


  • Once Non-Resident Subject to UAE corporate tax
  • Must Register for UAE corporate tax
  • Get TRN
  • File CT returns