When does holding or renting out property become a 'taxable business' in the UAE?

When the activity needs a commercial or trade licence: passive long-term letting of a property you own personally generally stays out of scope, but frequent buy-and-sell with a profit motive, development, or a licensed leasing operation counts as a business. Once that turnover exceeds AED 1 million in a calendar year, a natural person falls under 9% corporate tax. — verify with an adviser