What does 'de minimis' mean in UAE corporate tax?

'De minimis' is a Latin-derived term borrowed into UAE tax law to describe a small, tolerated amount that doesn't trigger a bigger consequence. In the corporate tax context, it names the threshold test that decides whether a Free Zone company keeps its Qualifying Free Zone Person status: as long as its non-qualifying revenue in a tax period stays below the de minimis threshold, the 0% status on its qualifying income is preserved.

It's worth knowing the term itself because it appears across many rules, not just this one — 'de minimis' generally signals a small enough amount to ignore, up to a specific limit. For the exact UAE free zone threshold, the calculation method, and what happens if a company crosses it, see our dedicated article on the de minimis requirement. RASEEKH tracks this figure for clients throughout the year rather than waiting until the return is due.