Corporate Tax Registration for Australian Businesses

Corporate Tax Registration in UAE for Australian Businesses

 

For Australian businesses expanding to Dubai or the UAE, corporate tax registration is a crucial step to ensure compliance with UAE tax laws. All companies operating in the UAE, including Free Zone (FZ) companies, are required to register for Corporate Tax (CT), regardless of size or sector.

 

Key Points on UAE Corporate Tax Registration:

 

  • Registration is mandatory for all UAE businesses, including FZ entities.

  • Reliefs such as small business reliefs, business restructuring reliefs, and qualifying group reliefs are applied only during the filing of Corporate Tax returns.

  • Proper registration ensures that your business is recognized by the Federal Tax Authority (FTA) and allows for compliance with tax filing obligations.

 

Why Registration Matters for Australian Businesses in Dubai:

 

  • Ensure full compliance with UAE Corporate Tax regulations and avoid penalties

  • Access eligible tax reliefs and exemptions

  • Maintain credibility with investors, banks, and partners

  • Enable smooth tax filing and reporting for business operations in the UAE

 

Partner with Flyingcolour® Tax Consultant

Our experts help Australian businesses register for UAE Corporate Tax, guide you on applicable reliefs and exemptions, and ensure accurate compliance with FTA requirements. Let us simplify the registration process and set the foundation for efficient tax management in Dubai.

 

Status
Person
Taxability on Income
Registration & return filing for CT requirement
Remarks
Juridical
Worldwide Income will be taxable except exempt income
Yes
Resident Person*
Natural
Income from UAE through business or business activity and Income from outside UAE which connected with business activity in the UAE.
Yes, If the annual turnover (from Jan to Dec) is more than 1 Million Dirham
Income from Salary, Wages, Real Estate Investment & Personal investment (which does not require a license), are not considered while checking the threshold of 1 Million Dirham
Permanent Establishment
Yes
Income attributable to the PE will be taxable in UAE
Juridical
Income through Nexus in UAE
Yes
Income from Immovable Property located in UAE is currently classified as Nexus
Non-Resident
Yes
Yes
Income attributable to the PE will be taxable in UAE
Natural
UAE Sourced Income**
No
Withholding tax applicable (Currently it is 0%)
UAE Sourced Income**
No
Withholding tax applicable (Currently it is 0%)

Below are considered as Resident Person for Corporate Tax purpose

All companies incorporated / established recognized as per UAE applicable legislation.

A company which is incorporated / established recognized as per the foreign legislation, but effectively managed and controlled in the UAE.

A Natural person who conducts business or business activity in UAE.

UAE Sourced Income – Some examples

 
Income from the sale of goods in the state
 
Income from services rendered or utilized or benefitted from the UAE
 
Income from movable or Immovable property in the UAE.
 
Income from sale of shares of a resident person.
 
Income from contract performed in the UAE.
 
Income from use or right to use of intellectual or intangible property in the UAE.
 
Interest earned from UAE subject to conditions
 
Insurance or reinsurance premium earned from UAE subject to condition.

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