Real Estate Investment for Natural Persons
This guide (CTGREI1 of 2024) includes guidance on the following:
- To natural persons that derive Real Estate Investment income; and
- On the application of Cabinet Decision No. 49 of 2023 which excludes from Corporate Tax the Real Estate Investment income derived by a natural person where the specified conditions are met.
View the Document: Corporate Tax Guide | CTGREI1 of 2024
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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