I'm a freelancer with a sole establishment licence — does Corporate Tax apply to me?

Individuals with sole establishment or freelance licences fall under Corporate Tax once their total income from business or professional activity during the year crosses a threshold announced by the authority (above a set level of gross business turnover — not salary or purely personal income like rent or individual investment outside an organised activity).

A common confusion is a freelancer assuming Corporate Tax is only for "companies," so registration gets neglected until income suddenly grows and they discover they should have registered a while back. The test isn't the shape of the licence — it's the scale and nature of the activity. RASEEKH reviews your actual income and tells you exactly when you fell inside the regime.