Freelancer and Corporate Tax registration
I freelance in Dubai on a freelance permit. Do I need to register for Corporate Tax?
The situation
An individual is a taxable person only if business turnover in a calendar year passes AED 1 million. Below that, no registration is needed for that year.
The law
- Cabinet Decision 49 of 2023: AED 1 million business turnover threshold for individuals
- Art 51, Federal Decree-Law 47 of 2022: Taxable persons must register in the form and timeline the FTA sets
What it means for you
Add turnover from all your business activities, not just one licence. Wages, personal investment income and some real estate investment income are not counted. Example: AED 1.1 million of freelance fees in 2026 means registering by 31 March 2027 and filing a 2026 return by 30 September 2027. Small Business Relief may then remove the tax.
What to do
- Add all business turnover for the calendar year.
- If above AED 1 million, register by 31 March.
- Keep income and expense records.
- Consider Small Business Relief in the return.
We can do this for youCorporate Tax registration on EmaraTax for companies, free zone entities, non-residents and individuals in business: AED 2,250