I'm a freelancer with more than one licensed activity — how does Corporate Tax add it all up?
I'm a freelancer with two different licensed activities — does each one get taxed on its own, or do they combine?
The AED 1 million threshold that determines whether a natural person must register for Corporate Tax is assessed on the combined turnover of every licensed activity held in that person's name — not licence by licence or permit by permit. So if one licence brings in AED 400,000 and a second freelance permit brings in AED 700,000, the combined AED 1.1 million is what triggers the registration requirement, even though neither activity alone crosses the line.
Following from that, the registration itself is a single one, not several — you get one Tax Registration Number (TRN) covering every activity you hold as a freelancer or sole establishment owner, and one annual return. What still matters is keeping each activity's books separate internally, so you can substantiate the numbers and allocate expenses correctly if asked, even though the final filing is consolidated under your name. At RASEEKH, we help you get each activity's numbers organised properly from the start, before you need them at filing time.