UAE Free Zone De Minimis Threshold Calculator
What this calculator does
A Qualifying Free Zone Person can earn a small amount of non-qualifying revenue without losing its 0% Corporate Tax rate on qualifying income — as long as that non-qualifying revenue stays within the de minimis threshold, the lower of 5% of total revenue or AED 5,000,000 in a tax period. This tool checks whether your non-qualifying revenue is within that threshold.
Disclaimer
This calculator checks the de minimis threshold only — it doesn't determine whether your revenue is correctly classified as qualifying or non-qualifying in the first place, which depends on the detailed Qualifying Activities and Excluded Activities rules. If the threshold is breached, the Free Zone Person is generally treated as a standard Taxable Person, at 9% on all income, for that tax period, and is commonly reported to also lose Qualifying Free Zone Person status for a number of following tax periods — confirm the exact consequence period with the Free Zone Corporate Tax guide or your advisor. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the figures produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, before making any tax position decisions.
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Your De Minimis Position
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Last Updated: 15 August 2026