13 July 2026 · Threshold
The AED 50 Million Audit Threshold
A standalone taxable person must maintain audited financial statements for corporate tax if its revenue exceeds AED 50 million in the relevant tax period. Revenue is measured for that period, so a business can move in and out of the requirement year to year. Non-resident persons count only the revenue attributable to their UAE permanent establishment or nexus toward the threshold.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Revenue for the tax period
The test is period-by-period.
- Measured on revenue in the relevant tax period.
- Crossing AED 50m brings you into the audit rule.
- You can enter or leave the rule year to year.
- Keep clean records to evidence the figure.
Only UAE income counts
Foreign persons look only at UAE-linked revenue.
- Count PE or nexus revenue toward AED 50m.
- Global turnover is not the test for non-residents.
- Relevant for foreign branches and property owners.
- Confirm attribution carefully.
Related guides
Frequently Asked Questions
For borderline and non-resident cases.
Is the AED 50m gross or net revenue?
It is measured on revenue for the tax period; keep records that clearly support the figure you rely on.
What if I cross AED 50m one year only?
You are within the audit requirement for that period; the test is applied each tax period.
How do non-residents apply the threshold?
They count only revenue attributable to their UAE permanent establishment or nexus, not global turnover.
Can Exiloz confirm my revenue position?
Yes. We assess whether your revenue crosses the threshold for the period.
Are you over the line?
Exiloz checks your revenue against the AED 50 million audit threshold for the period.