Tax & VAT
What is De Minimis Requirement?
A condition that a qualifying free zone person's non-qualifying revenue stays within a small limit, broadly the lower of 5% of total revenue or AED 5 million, to keep the 0% UAE Corporate Tax rate on qualifying income. Breaching it can cause the whole income to be taxed at 9%. The thresholds are detailed and can change; confirm the current de minimis rules with the FTA.