Simplifying Income Treatment for Individuals
Clarity on how income earned by Natural Persons (Individuals) is treated under the UAE Corporate Tax regime.
CT Not Applicable for a Variety of Income Sources:
- Salary and other employment income, whether obtained from the public or private sector, are exempt from corporate tax.
- Other investment income held in your personal capacity, such as dividends, capital gains, and other earnings from shares or securities, are exempt from corporate tax.
- If you invest in real estate personally, you can breathe easy as corporate tax doesn’t apply to your investment, provided you don’t need a commercial license or permit for the activity.
- Rental receipts from your personal UAE real estate investments are also not subject to corporate tax.
- Additionally, any interest or income you earn from bank deposits or saving schemes as an individual is not subject to corporate tax.
