Understanding De Minimis Tax Rule

Created by Mohamed Mamdouh, Modified on Tue, 6 Oct at 2:40 PM by Mohamed Mamdouh

The De Minimis Rule is an important part of the new UAE Corporate Tax for Free Zone regulations. This rule says that if you are a Qualifying Free Zone Person (QFZP) and your non-qualifying income is less than 5% of the total revenue or less than AED 5 million, whichever is lower, you can still enjoy a 0% tax rate. Let's explain this with an example.








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