Corporate Tax Eligibility

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Corporate Tax Eligibility Resident

LLC/LLP

Public Joint Stocks Company

A person of Significant Control (Having more than 25% share)

Sole Establishment / Natural person engaged in Business or Business Activity and have a Turnover of over AED 1,000,000 per Gregorian calendar year

Other UAE Juridical Person

Corporate Tax Eligibility Non-Resident

Having a Permanent Establishment

Derives state-sourced Income in the UAE (subject to a 0% withholding tax)

Have a ‘nexus’ in the UAE by virtue of earning income from Immovable Property in the UAE

Foreign Juridical Person effectively managed and controlled outside the UAE

List of Authority Trade License

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