This decision clarifies when a natural person is subject to UAE Corporate Tax. It mandates that businesses conducted by a natural person fall under Corporate Tax only if the total turnover from such activities exceeds AED 1,000,000 within a Gregorian calendar year. The decision explicitly excludes income derived from Wage, Personal Investment, and Real Estate Investment from being considered business activities subject to Corporate Tax, irrespective of the amount. Natural persons not meeting the AED 1 million turnover threshold from their business activities are not required to register for Corporate Tax.