https://dubaibusinessandtaxadv....isors.ae/uae-corpora
UAE Corporate Tax De Minimis Rule for Free Zone Companies
The UAE Corporate Tax De Minimis Rule is a critical threshold for Free Zone companies, determining whether a business retains the benefits of 0% Corporate Tax in the UAE or becomes subject to standard corporate taxation. It allows only a limited amount of non-qualifying revenue, measured as the lower of five percent of total revenue or AED 5,000,000, before the Free Zone tax benefits are withdrawn.