Non-Resident Persons
This guide (CTGNRP1 of 2023) provides guidance to natural persons or juridical persons who are not considered Resident Persons for Corporate Tax purposes and who derive income from the UAE, to help them understand whether they are subject to tax in the UAE as a Non-Resident Person, particularly on the following aspects:
- Who is a Non-Resident Person for the purposes of Corporate Tax in the UAE;
- What are the Corporate Tax obligations on a Non-Resident Person; and
- What income of a Non-Resident Person is subject to Corporate Tax in the UAE.
View the Document: Corporate Tax Guide | CTGNRP1 of 2023
Related Materials
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Cabinet Decision No. 35 of 2025
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Cabinet Decision No. 85 of 2022
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Cabinet Decision No. 56 of 2023 (Repealed as of 1 January 2025)
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Cabinet Decision No. 49 of 2023
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Ministerial Decision No. 27 of 2023
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Ministerial Decision No. 247 of 2023
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Corporate Tax Guide | CTGTNP1 of 2023
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Corporate Tax Guide | TPGTR1 of 2024
Important Notice
The above extract has been provided for reference only and is based on information available in the public domain at the time of publication, which is subject to change. This does not constitute any form of advice or recommendation and therefore cannot be relied on to cover specific situations. We highly recommend that you consult with a qualified tax advisor in the UAE for personalized guidance based on your specific business circumstances. We accept no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication. Please refer to the following resources for the official and up-to-date information on the UAE Corporate Tax legal framework:- UAE Ministry of Finance: https://mof.gov.ae/tax-legislation/; and
- UAE Federal Tax Authority: https://tax.gov.ae/en/Legislation.aspx