Industry guide
UAE consultant and solo-operator corporate tax guide
A sector-specific guide for United Arab Emirates businesses, built around the official-source issues that matter most in practice.
Country
United Arab Emirates
Industry
consulting
Sections
2
The threshold question is turnover from business activity
The UAE Federal Tax Authority says a natural person is subject to Corporate Tax only if the person conducts business or business activity in the UAE and total turnover from that activity exceeds AED 1 million in the calendar year.
Not every inflow is business turnover
The official guidance separates business turnover from wages, personal investment income, and real estate investment income. Solo operators need that distinction because mixing categories leads to bad conclusions.
Key forms
No seeded form list yet for this guide.
Common pitfalls
- Treating all personal inflows as one number.
- Relying on outdated 'tax-free UAE' shorthand.
- Ignoring the registration timetable once the threshold is crossed.
Key deductions or focus items
- allowable business expenses under the corporate tax regime where applicable
Primary sources
- FTA basis of taxation for natural personsVerified 2026-05-01
- UAE Ministry of Finance corporate tax pageVerified 2026-05-01
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.