Decoding UAE Corporate Tax Law on “Natural Person”
Are you confused with the term “Natural Person”? Do you belong to this category? Does UAE Corporate tax apply to you? Don’t worry, this blog will take you through the answers to these questions.

Corporate tax in Dubai is a direct tax that is levied on the net income or profit that businesses and other entities make from their operations.“Corporate tax” is also referred to as “business profits tax” or “corporate income tax”, in some countries. It is implemented in order to enhance the nation’s standing as a significant hub for commerce and investment, to accelerate the transformation and developmental programmes to achieve strategic goals, and also to address global standards for tax transparency.

“Natural Person” refers to an individual, whether they reside in or outside of UAE distinguished from legal entities such as corporations. This includes individuals engaged in personal business endeavours such as freelancers, entrepreneurs, solo establishments, etc. Here, a solo establishment is a trading business owned by a natural person. Implementing the UAE corporate tax has created ambiguity regarding its impact on natural persons. Let’s see who all are affected and in what ways: “Natural Person” refers to an individual, whether they reside in or outside of UAE distinguished from legal entities such as corporations. This includes individuals engaged in personal business endeavours such as freelancers, entrepreneurs, solo establishments, etc. Here, a solo establishment is a trading business owned by a natural person. Implementing the UAE corporate tax has created ambiguity regarding its impact on natural persons.
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