UAE Corporate Tax - Almalia Consulting

Understanding Tax Group Under UAE Corporate Tax Law: A Simple Guide

What is a Tax Group? A Tax Group allows two or more UAE resident companies to be treated as a single entity for Corporate Tax purposes, simplifying tax calculations and filings. Key Conditions: Parent company holds at least 95% of the subsidiary’s shares, voting rights, and profits. All members are UAE residents for tax purposes. None of the members are exempt or considered Qualifying Free Zone Persons (QFZPs). Benefits: Losses and profits can be offset within the group. Single tax return filing for the entire group. Easier cash flow and tax liability management. Read More Article

Taxation of Non-Resident Persons in the UAE

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Who is considered a Non-Resident Person for UAE Corporate Tax purposes? A Non-Resident Person for UAE Corporate Tax Purposes is any Individual or Juridical Person that does not meet the criteria of a Resident Person but: Have a Permanent Establishment (“PE”) in the UAE. Derive State Sourced Income. Have a Nexus in the UAE. What Income of a Non-Resident Person is subject to UAE Corporate Tax? The following types of Income are Taxable for Non-Resident Persons: Income attributable to a PE or Nexus in the UAE. State Sourced Income. Check out our latest blogs on tax and compliance:- Influencer License in Abu Dhabi Transfer Property Ownership in Dubai 7 Types of Dubai Free Zone Visas Blue Residency Visa UAE – 10-Year Residency Check Trade License Online UAE Read More

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