Dubai: In the latest update to the UAE Corporate Tax regime, a non-resident person will not be required to register for the tax if they only earn UAE-sourced income and do not have a permanent establishment in the UAE.

In addition, certain categories such as government- owned or controlled entities, as well as  businesses in the extraction field, and those in non-extractive natural resource businesses that meet necessary conditions are also not required to register for the tax.

A non-resident person will also not be required to register for Corporate Tax if they only earn UAE-sourced income and do not have a Permanent Establishment in the UAE.