When is corporate tax applied to individuals?

If you have a business or independent activity, or you own a commercial license or permit to practice a commercial

If you have a business or independent activity, or you own a commercial license or permit to practice a commercial, industrial or professional activity in the UAE, and each of them provides you with an annual income of more than 375,000 dirhams, then you are subject to corporate tax and you must register in it and submit an annual tax return

According to the Ministry of Finance, individuals who meet the following cases are required to register for tax:

- Possession of a commercial license
Commercial activity permit
Industrial activity permit
Professional activity permit
Independent professional license
- Individuals on the side who have a regular commercial activity that requires obtaining a license or permit.