As a UAE freelancer or natural person, you only register for corporate tax once your business turnover crosses AED 1,000,000 in a calendar year. Wages, personal investments, and real-estate income don't count. Enter your income below to see where you stand.
Only business-activity turnover counts toward the AED 1,000,000 registration threshold.
Countable business turnover
No registration needed yet — AED 400,000 headroom
Under Cabinet Decision No. 49 of 2023, a natural person conducting business in the UAE becomes subject to corporate tax only when total turnover from their business or business activities exceeds AED 1,000,000 within a Gregorian calendar year.
The law deliberately leaves out three common income streams:
So a salaried professional with a small side practice, or someone living off rent and investments, may stay below the line even with a high total income. Once your qualifying turnover crosses AED 1,000,000, register — but remember the first AED 375,000 of taxable income is taxed at 0%.
Only if their business turnover exceeds AED 1,000,000 in a Gregorian calendar year. A natural person (freelancer, sole proprietor, influencer) below that turnover is not required to register for corporate tax. The threshold is measured on gross turnover, not profit.
Three categories are excluded: (1) wages and salary from employment, (2) personal investment income earned on your own account without a commercial licence, and (3) real-estate investment income from UAE property that does not require a licence. Only turnover from licensed business or business activities counts.
Registration is required, but the first AED 375,000 of taxable income is still taxed at 0%, and only the excess at 9%. You may also be able to elect Small Business Relief if revenue is within AED 3,000,000. Use our Corporate Tax Calculator to estimate the actual amount.
Turnover (gross revenue) from business activities, not profit. Even a low-margin business crosses the registration line once its qualifying turnover exceeds AED 1,000,000 in the calendar year.
No. The check runs entirely in your browser — your income figures never leave your device.
Disclaimer: This tracker is a general guide to the UAE natural-person corporate tax threshold and is not tax advice. Definitions of "business activity" and excluded income can be fact-specific. Verify with the Federal Tax Authority or a qualified UAE tax adviser. See our full disclaimer.