A person employed by another ОАЭ organisation may be able to establish a business or obtain a freelance permit, depending on:
The person should not:
Banks may examine:
A home-managed business may need to demonstrate that it is genuine and operational.
Useful supporting evidence includes:
KPM Global Services can assist with preparing the application, but the bank makes the final decision.
Online businesses may need:
A лицензия should be selected with the intended sales channels in mind. Some marketplaces may require activities or product permissions beyond a basic digital-services лицензия.
A small or home-managed company is not automatically exempt from ОАЭ корпоративный налог.
ОАЭ companies and other juridical persons generally fall within the корпоративный налог framework and must meet applicable registration, accounting and filing requirements.
A Свободная зона company does not receive automatic 0% taxation on every type of income. квалифицированное лицо свободной зоны treatment depends on statutory conditions.
A natural person conducting business в ОАЭ is subject to a different объем работ. Under current rules, корпоративный налог registration can become relevant where total turnover from business or business activities exceeds AED 1 million in a Gregorian calendar year, subject to the law and exclusions.
The legal form should therefore be identified before applying any tax threshold or rate.
Eligible ОАЭ-resident persons may be able to elect for льгота для малого бизнеса where the statutory conditions are satisfied.
Current FTA information identifies a revenue threshold of AED 3 million for the relevant tax period and previous tax periods, subject to the applicable rules and relief period. FTA льгота для малого бизнеса guidance
This relief is not the same as:
A home-based company follows the same НДС principles as other businesses.
Mandatory НДС registration generally applies where taxable supplies and imports exceed AED 375,000 under the applicable historical or expected-turnover tests.
Voluntary registration may be available where taxable supplies, imports or qualifying expenses exceed AED 187,500.
The business should monitor:
A home-based business should maintain proper financial records from the first transaction.
Records may include:
Personal and business expenses should be separated. A dedicated business bank account and proper accounting system make this considerably easier.