Freelancers and sole traders pay UAE corporate tax only above AED 1 million of turnover. Scope test, three worked scenarios, Small Business Relief and the 31 March 2027 registration deadline.
Accounting profit is not taxable profit. The deductions rules, 50% entertainment cap, fines and personal expenses add-backs, a worked example (AED 800,000 to AED 865,000 taxable), and the 75% loss rule.
A UAE Tax Residency Certificate needs 183 days (or 90 days plus ties). Fees run AED 550, 1,050 or 1,800 depending on tax registration. Eligibility, DTA vs local purpose, and what it does not do.
0% free zone tax applies only to qualifying income. The de minimis limit (lower of 5% or AED 5M), the consumer-sales trap and how a breach can cost you the rate for years.
Mandatory VAT deregistration applies below AED 187,500, voluntary between AED 187,500 and 375,000. The 20-business-day deadline, AED 10,000 penalty cap and the stock trap.
Standalone ESR filings were cancelled for financial years ending after 31 Dec 2022. What changed, what is still risky for 2019-2022, and how substance now affects your 0% corporate tax rate.
UAE transfer pricing rules require arm’s length pricing on related-party transactions for every company, no matter how small — owner salaries and shareholder loans included. Master File and Local File thresholds, and what the FTA expects when it asks.
UAE businesses under AED 3 million in revenue can elect Small Business Relief and pay zero corporate tax — extended through 2029. Why the AED 3M test is cumulative, not annual, and why crossing it once disqualifies you for good.
The AED 50 million audit threshold for UAE free zone companies is gone. Every Qualifying Free Zone Person now needs an audit, regardless of revenue — deadlines, approved auditor lists, and what it costs by free zone.
