Website Last updated:

July 30, 2026

This guide explains the UAE Corporate Tax obligations for Non-Resident Persons, defined under Article 11(4). It clarifies that a Non-Resident is taxable if they have a Permanent Establishment in the UAE or derive State Sourced Income. The guide provides an in-depth analysis of what constitutes a Permanent Establishment under Article 14, distinguishing between the fixed place and agency tests. It details the specific exceptions for preparatory or auxiliary activities and discusses the critical role of Double Taxation Agreements, which may override domestic law provisions on taxability and residence.

Non-Resident Persons

Corporate Tax Guide | CTGNRP1

October 2023

1. Glossary

2. Introduction

2.1. Overview
2.2. Purpose of this guide
2.3. Who should read this guide?
2.4. How to use this guide
2.5. Legislative references
2.6. Status of this guide

3. Definition of a Non-Resident Person

4. When is a Non-Resident Person required to register for Corporate Tax purposes?

Contents