This guide clarifies UAE Corporate Tax registration requirements for natural persons, specifying obligations for Resident Persons and for Non-Resident Persons with a Permanent Establishment in the UAE. Registration is mandatory if total Turnover from a Business or Business Activity exceeds AED 1 million within a Gregorian calendar year. Crucially, income from Wage, Personal Investment, and Real Estate Investment is explicitly excluded from this turnover calculation and is not subject to Corporate Tax. The guide outlines criteria to help individuals assess their self-assessment obligations, referencing Cabinet Decision No. 49 of 2023.
Registration of Natural Persons
Corporate Tax Guide | CTGRNP1
December 2023
Contents
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. Tax Registration obligations
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