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UAE Federal Tax Authority Notes Guidance on Corporate Tax for Natural Persons

28 December 2023

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Approved Changes

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United Arab Emirates

On 24 December 2023, the UAE Federal Tax Authority (FTA) published a release on the issuance of a guide on corporate tax for natural persons. --- Federal Tax Authority issues guide outlining criteria to determine natural persons subject to Corporate Tax and their compliance requirements Abu Dhabi - 24 December 2023 – The Federal Tax Authority (FTA) has issued a new guide outlining the criteria to determine natural persons subject to the Corporate Tax Law, that came into effect on 1 June 2023. The guide provides a comprehensive and simplified explanation and instructions for natural persons realising income in the...