Website Last updated:

July 30, 2026

This guide details the application of UAE Corporate Tax to natural persons under Federal Decree-Law No. 47 of 2022. The core principle is that Corporate Tax applies only if a natural person's total turnover from business activities in the UAE exceeds AED 1 million within a Gregorian calendar year. The guide crucially clarifies that income from Wages, Personal Investments, and Real Estate Investments (where no licence is required) is explicitly excluded from both the turnover threshold calculation and the final tax base, ensuring that only commercial business income is potentially subject to the tax.

Taxation of Natural Persons under the Corporate Tax Law

Corporate Tax Guide | CTGTNP1

November 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. When does the Corporate Tax Law apply to natural persons?

Contents