Tools · CORPORATE TAX · FREE ZONE
Free zone de minimis calculator (QFZP)
The 0% rate survives only while non-qualifying revenue stays under the lower of AED 5 million and 5% of total revenue — this is that test, with the headroom in plain sight.
De minimis threshold
AED 600,000
Result
Within
Headroom left
AED 150,000
The threshold is the lower of AED 5,000,000 and 5% of total revenue (AED 600,000). Non-qualifying revenue is inside the de minimis — the 0% regime survives this test (the other QFZP conditions still apply: substance, audited accounts, transfer pricing).
Disclaimer
Illustrative figures computed in your browser. Nothing is uploaded, stored or sent anywhere. Not accounting or tax advice; verify treatment with your advisor.