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.
05
Official primary source
Cabinet Decision No. 49 of 2023
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