This article establishes the legal framework for a Withholding Tax (WHT) system in the UAE. It applies to certain categories of State Sourced Income derived by a Non-Resident Person, provided the income is not attributable to their Permanent Establishment in the State. The default WHT rate is set at 0% (zero percent). However, the Cabinet is granted the authority to specify a different rate and to define the specific income categories that will be subject to WHT. The WHT is required to be deducted from the gross payment and remitted to the Authority.