LMKG Chartered Accountants


Corporate Tax is imposed on juridical Non-Resident Persons who have a nexus in the UAE. Non-Resident Persons that have a nexus in the UAE are required to register for Corporate Tax purposes. The nexus concept does not apply to natural persons.

  • A juridical Non-Resident Person will be considered to have a nexus in the UAE if it derives income from any Immovable Property in the UAE, which means:
  • Any area or land over which rights or interest or services can be created; or
  • Any building, structure or engineering work attached to the land permanently or attached to the seabed; or
  • Any fixture or equipment which makes up a permanent part of the land or is permanently attached to the building, structure or engineering work or attached to the seabed.
  • Income from Immovable Property will include income derived by way of sale, disposal, assignment, direct use, leasing or sub-leasing or any other form of exploitation of Immovable Property
  • If a Non-Resident Person is a Qualifying Free Zone Person, then the provisions related to the Free Zone Corporate Tax regime will apply on income from Immovable Property received by such Person.


  • Turnover from the following sources shall not be considered as Businesses/Business Activities by a Resident/Non Resident natural person:
  • Wage/Salaries
  • Personal Investment income
  • Real Estate Investment income.

Small Businesses conducted by Resident/Non-resident Natural person, shall be subject to Corporate Tax, where the total Turnover exceeds AED 1,000,000 within a Gregorian calendar year.

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