For freelancers and gig workers in 2026, the FTA clarifies that you are a "Natural Person" carrying out a business. Your tax liability is not triggered by your visa, but by a forensic turnover calculation.
The AED 1,000,000 Trigger
Under the 2026 framework, you must register for Corporate Tax if your Gross Revenue (not profit) exceeds AED 1 million in a Gregorian calendar year.
Statutory Thresholds
- Registration: Mandatory if Revenue > AED 1,000,000.
- 9% Tax Rate: Applies to Net Profit > AED 375,000.
- VAT: Mandatory if Taxable Supplies > AED 375,000.