The lower of
the UAE free zone de minimis test
What it says, in full
The UAE free zone zero percent rate has a tripwire most people quote wrongly. Non qualifying revenue must not exceed the lower of five percent of total revenue and five million dirhams. The lower of the two, which means that below one hundred million dirhams of revenue the five million arm never binds at all, and the five percent is the only test that matters. Fail it and the zero percent rate is lost from the start of that tax period and for the four tax periods after it. Bindler publishes verified UAE corporate tax workbooks at bindler dot co.
The whole rule, with every article and the dates: read the guide.
Every figure here is computed or quoted from the regulation named in the guide, not recalled. Captions are on the video and the full narration is above, so nothing in it is only spoken.