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UAE Corporate Tax Fundamentals/CT Foundations & Legal Framework
4 min

Scope of Application

Who and what falls within the scope of UAE Corporate Tax.

Scope of Application

Who is Subject to CT?

UAE Corporate Tax applies to:

  1. Juridical persons (legal entities) incorporated in the UAE
  2. Natural persons (individuals) conducting a business or business activity in the UAE
  3. Non-resident juridical persons with a permanent establishment in the UAE
  4. Non-resident juridical persons earning UAE-sourced income

What is Taxed?

  • Business profits derived from activities in the UAE
  • Income attributable to a UAE permanent establishment
  • UAE-sourced income for non-residents

Exemptions

Government entities, government-controlled entities, extractive businesses, qualifying public benefit entities, and qualifying investment funds may be exempt (subject to conditions).

Key takeaways

  • CT applies to juridical persons, natural persons in business, and non-residents with UAE income
  • Government entities and qualifying public benefit entities may be exempt

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This lesson is general educational content, not individualized tax or legal advice. Always consult a qualified professional for your specific situation.