whether resident in the UAE or elsewhere. A natural person is subject to corporate tax to the extent to which he or she is engaged in a business or business activity in the UAE, including sole ...

Free zone need to work on details to get their corporate tax details right Businesses based in UAE free zones do have ... it is ‘qualified free zone person’ with ‘qualifying income ...

establishing guidelines for determining a non-resident person’s nexus in the UAE for the purposes of the country’s corporate tax law. The new decision, which replaces Cabinet Decision No 56 of ...

Qualifying income and substance requirements key to qualify for exemption Free zones are vital to the UAE economy ... zone person meeting all conditions in Article 18 of the Corporate Tax Law ...

The Ministry of Finance has issued a decision, which explains when a foreign (non-resident) person or company is considered to have a tax link (nexus) in the UAE under the Corporate Tax Law.

UAE tax authorities have intensified efforts to ensure that all persons — whether individuals or businesses — fulfil their ...

The UAE has announced new tax rules for non-resident investors. The Ministry of Finance has announced the issuance of Cabinet Decision No. 35 of 2025 on the Determination of a Non-Resident Person’s ...

Under the new rules, investors in QIFs will benefit from a preferential tax regime. Income derived from such funds will be exempt from UAE Corporate Tax, provided they meet certain conditions ...

The UAE’s developing tax economy has more than 510,000 registrants of both corporate tax and VAT, according to a detailed report by federal authorities. Sheikh Maktoum bin Mohammed bin Rashid Al ...

The decision is expected to significantly support the UAE’s ongoing effort to ensure better compliance during the first year of corporate tax implementation. It underscores the government’s commitment ...