The UAE Corporate Tax law would be effective from 1 June 2023.
Corporate Tax shall be imposed on a taxable person at the rate of
9%, subject to certain conditions.
The Ministry has also announced certain categories of persons to
be exempted from the Corporate Tax. However, there may be
requirements of obtaining Tax Registration and apply for
exemptions.
The purpose of this document is to highlight the requirements of
doing registration for the purpose of UAE Corporate Tax law and the
relevant timelines for the same.
1. Who should obtain the Tax Registration Number
('TRN')?
All taxable persons will be required to register for Corporate
Tax and obtain a TRN. Taxable persons include, a company, a branch
office, individuals who conduct business and also non-resident
person in some situations.
