groTAX: free zone (QFZP) de minimis test
grotax_qfzp_de_minimisTest whether a free zone company's non-qualifying revenue stays within the de minimis limit: the lower of 5% of total revenue or AED 5m (MD 229 of 2025). Failing it ends Qualifying Free Zone Person status for that period and the next 4.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| totalRevenue | Yes | Total revenue of the free zone company, AED | |
| nonQualifyingRevenue | Yes | Non-qualifying revenue (excluding disregarded revenue), AED |