QFZP de-minimis: the 5%-or-AED 5M trap is a whole-period cliff
Updated
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. Your VAT returns and your Corporate Tax return go to the same authority, so the revenue each reports should reconcile.
Takeaway — Track non-qualifying revenue through the year, not at year-end. Model the breach before it happens.
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, which is what the engine computes.