A person employed by another 阿联酋 organisation may be able to establish a business or obtain a freelance permit, depending on:
The person should not:
Banks may examine:
A 首页-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 执照 should be selected with the intended sales channels in mind. Some marketplaces may require activities or product permissions beyond a basic digital-services 执照.
A small or 首页-managed company is not automatically exempt from 阿联酋 企业所得税.
阿联酋 companies and other juridical persons generally fall within the 企业所得税 framework and must meet applicable registration, accounting and filing requirements.
A 自由区 company does not receive automatic 0% taxation on every type of income. Qualifying 自由区 Person treatment depends on statutory conditions.
A natural person conducting business 在阿联酋 is subject to a different scope. Under current rules, 企业所得税登记 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 阿联酋-resident persons may be able to elect for Small Business Relief 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 Small Business Relief guidance
This relief is not the same as:
A 首页-based company follows the same 增值税 principles as other businesses.
Mandatory 增值税登记 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 首页-based business should maintain proper financial records from the first transaction.
Records may include:
Personal and business expenses should be separated. A dedicated 企业银行账户 and proper accounting system make this considerably easier.