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Taxable Person (Corporate Tax)

Definition

Under Corporate Tax law, a Taxable Person includes UAE companies, foreign companies with a Permanent Establishment, and certain natural persons conducting business in the UAE.


Key points


  • Must register with the FTA.
  • Required to file annual Corporate Tax Returns.
  • Includes free zone companies unless exempt as Qualifying Free Zone Persons.


Practical example

A freelancer earning over AED 1 million from consultancy in Dubai is considered a taxable person and must register for Corporate Tax.


Why it matters

Identifying taxable persons ensures proper registration and compliance.

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