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QFZP de-minimis: the 5%-or-AED 5M trap is a whole-period cliff

Published
Updated
Filed under
UAE · Corporate Tax
Law as of
  1. Breaching the lower of 5% of revenue or AED 5M doesn’t tax the excess — it disqualifies the entire entity from the 0% regime for the period and the following four.
  2. Your VAT returns and your Corporate Tax return go to the same authority, so the revenue each reports should reconcile.

A general briefing on the law as it stood on 28 September 2026. It is not advice on your facts: the position for a given entity depends on its figures.

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https://taxai.agency/insights/qfzp-de-minimis-whole-period-cliff