Aureus Worldwide

Tax & VAT

What is De Minimis Qualifying Income?

A test that lets a qualifying free zone person keep the zero percent UAE Corporate Tax rate even with some non-qualifying revenue, as long as that revenue stays below both a percentage of total revenue and an absolute cap set in the rules. Breaching the threshold can cause the person to lose qualifying status. Confirm the current limits and what counts with the Federal Tax Authority.

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