
Natural Persons
- A natural person who is not a Resident Person but:
- has a Permanent Establishment in the UAE and has a Turnover attributable to their Permanent Establishment that exceeds AED 1,000,000 within a Gregorian calendar year; or
- derives State Sourced Income, (i.e. income accruing in, or derived from, the UAE)
Reference: (Non-Resident Persons Corporate Tax Guide | CTGNRP1)
Juridical Persons
- A juridical person that is incorporated or formed outside the UAE and not effectively managed and controlled in the UAE to the extent they:
- have a Permanent Establishment in the UAE (i.e. a fixed place of Business or other form of presence in the UAE)
- derive State Sourced Income, (i.e. income accruing in, or derived from, the UAE); or
- have a nexus in the UAE.
Reference: (Non-Resident Persons Corporate Tax Guide | CTGNRP1)

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