One of the most common questions today is:
Do natural persons (individuals) need to register for corporate tax in Dubai and across the UAE?
The answer is YES, depending on income.

When Must an Individual Register for Corporate Tax?

A natural person must register if:
• They earn AED 1 million or more in UAE-sourced business income
• Within a calendar year

This includes income from:
• Freelancing activities
• Consultancy services
• Sole proprietorships
• E-commerce and online sales
• Commercial activities conducted under the person’s name

When Registration Is NOT Required

Individuals do not need to register for corporate tax in Dubai if their income comes from:
• Salaries and employment
• Personal investments
• Real estate income not requiring a license
• Passive income not linked to a business

Simple Rule to Remember

If your business income reaches AED 1 million in a calendar year,
you must register for corporate tax in Dubai with the FTA.

Fuad House can help you assess your income accurately and complete your Corporate Tax registration as an individual.

Disclaimer

This blog is published by Fuad House Tax & Management Consultancy for informational purposes only. It does not constitute professional tax advice and should not replace a tailored consultation. Corporate Tax implications vary depending on your business structure, sector, and whether you operate in a Free Zone or mainland. For personalized, reliable guidance, please contact a qualified UAE tax consultant.

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