قانون الضرائب في الإماراتقرار مجلس الوزراء في شأن تحديد فئات الأعمال أو أنشطة الأعمال التي يمارسها الشخص الطبيعي المقيم أو غير المقيم التي تخضع لضريبة الشركات

Article (1) Definitions 1. For applying the provisions of this Resolution, the following words and expressions shall bear the meanings assigned thereto respectively, unless the context otherwise requires: Revenue : The gross income earned during a particular calendar year. Wage : The wage payable the employee in consideration of their services under an employment contract, whether in cash or in kind, and is payable on an annual, monthly, weekly, daily or hourly basis or based on the productivity, including all allowances, bonuses and any other benefits that accrue to the employee under the employment contract or the applicable legislation in the State.

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Cabinet Resolution of 20…

Article (2) Categories of Businesses or Business Activities Conducted by a Natural Person and are Subject to Corporate Tax 1. For the purposes of Article (11.6) of the Corporate Tax Law, Businesses or Business Activities, conducted by a resident or non-resident natural person, shall be subject to Corporate Tax only where the gross revenue generated from such businesses or business activities exceeds AED 1,000,000 (one million United Arab Emirates dirhams) within one calendar year. 2. Notwithstanding Clause (1) of this Article, activities that generate revenue from the following sources shall not be classified as Businesses or Business Activities conducted by a resident or non-resident natura…

Article (3) The Implementing Resolutions The Minister of Finance may issue the necessary Resolutions to implement the provisions of this Resolution.

Article (4) Publication and Entry into Force This Resolution shall be published in the Official Gazette and shall enter into force as of 1 June 2023. Mohammed bin Rashid Al Maktoum Prime Minister Issued by us: On: 18 Shawwal 1444 AH Corresponding to: 8 May 2023 AD

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