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 ...

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 ...

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 ...

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 ...

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.

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 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 ...

The United Arab Emirates has announced major changes to corporate tax rules in a bid to attract additional domestic and foreign investments. The changes were announced by the Ministry of Finance ...

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 ...

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

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 ...

Under the new rules, income from QIFs will be exempt from UAE Corporate Tax if they meet certain conditions, such as having 10% in real estate assets and diverse ownership. The regulations also ...