01
Document overview
Determines when a natural person's business activity is within UAE Corporate Tax and excludes wages, personal investment and specified real-estate investment.
- Threshold: AED 1 million per calendar year.
- Wages are not business income.
- Real estate requires activity-character analysis.
02
Scope and exclusions
Applies to
A natural person's UAE business or business activity where aggregate turnover exceeds AED 1 million in a calendar year.
Limitations and exclusions
Wages, personal-investment income and real-estate-investment income not conducted through a licensable business are excluded.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 8 May 2023 — issued; applies from 1 June 2023.
- Reviewed 13 September 2026
06
Official primary source
Cabinet Decision No. 49 of 2023
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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