Tajer Licence Abu Dhabi 2026: Home-Based Trader Permit...

Home-based trader packing products for an online store, representing the Abu Dhabi Tajer licence

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Published: 3 October 2026

You sell on Instagram, you resell products you source from suppliers, or you run a small online shop from your bedroom. You do not want an office, a lease or a full company. In Abu Dhabi, the licence people usually point to is the Tajer licence, a home-based trader permit issued by the Abu Dhabi Department of Economic Development (ADDED) and applied for through the TAMM government portal.

The licence is only half of the story. The moment you trade under a licence, the Federal Tax Authority (FTA) can treat you as a business owner. An individual with a licence and real sales can face VAT registration and, above a higher turnover line, corporate tax as a natural person. Many home traders learn this after the numbers have already grown.

This guide explains what the Tajer licence is, who it suits, how the application works, how it differs from a freelance permit or a full mainland company, and what the tax position looks like for an individual trader. Where a figure or a condition changes often, we say so and point you to the official source rather than guess.

Quick Answer

The Tajer licence is an Abu Dhabi commercial permit for individuals who trade from home without commercial premises. ADDED issues it and the application runs through TAMM. It is built for small-scale trading, mainly of goods and online selling, not for companies with staff and shops.

For tax, a licence does not make you tax-free. Under Cabinet Decision No. 49 of 2023, a natural person who earns turnover above AED 1 million in a calendar year from a business activity that needs a licence becomes subject to UAE corporate tax. Separately, VAT registration becomes mandatory when your taxable supplies pass AED 375,000 in 12 months. Keep sales records from day one.

2026 Update: One Extra Year Without Office Space

In 2026 the Abu Dhabi Department of Economic Development (ADDED) announced that Tajer Abu Dhabi licence holders whose existing no-premises operating period expires during 2026 get one additional year to keep operating without securing physical office or commercial space. In practice, if your period to trade from home was due to end this year, you are not forced to rent premises at that point. Check the end date on your own licence on TAMM, and confirm with ADDED how the extension is applied to your permit before relying on it.

The extension changes the premises timeline only. It does not change the tax position: turnover above AED 1 million from a licensed activity can still bring a natural person into corporate tax, and VAT registration is still mandatory above AED 375,000 of taxable supplies in 12 months.

What the Tajer Licence Is

“Tajer” is the Arabic word for trader. The permit was created so that individuals can carry out a limited set of trading activities from their residence, without renting an office or establishing a company. It sits inside the Abu Dhabi licensing system run by ADDED, which is the same authority that handles commercial licences for mainland companies in the emirate.

In practice, it answers one specific problem: a person who wants to sell legally, issue invoices, advertise under a registered trade identity and open a business relationship with suppliers, but who does not need or cannot yet justify a company. It is a lighter route than a mainland LLC, and it is tied to the individual rather than to a separate legal entity.

Because the permit is for the person, the legal and tax position is the person’s own. There is no company between you and your customers, so there is no company limited liability either. This point matters for risk, and we return to it below.

Who Issues It and Where You Apply

Issuing authority: Abu Dhabi Department of Economic Development (ADDED).
Application channel: the TAMM Abu Dhabi government services platform, using your UAE PASS or a registered TAMM account.
Scope: the emirate of Abu Dhabi. A Tajer licence does not authorise trading under a Dubai licence, and it does not replace a Dubai Economy and Tourism licence.

If your customers, suppliers or delivery address are in Dubai or another emirate, check whether the activity you plan to run is allowed from your Abu Dhabi permit. Do not assume a licence in one emirate covers operations in another.

Who Can Apply: Eligibility

The exact eligibility rules (nationality, residence status, age, and any conditions about the home address) are set by ADDED and updated from time to time. Confirm them on the TAMM service page before you spend time preparing documents. The general points that applicants usually need to check are:

You are an individual, not a company.
You hold valid identity documents, such as an Emirates ID and passport, and a valid UAE residence where the rules require it for non-nationals.
You have a home address in Abu Dhabi, supported by a tenancy contract or property document.
You do not need commercial premises for the activity you choose.
Your chosen activity is on the list that ADDED permits under this permit type.
You do not have a blocking record, such as an unresolved case or an unpaid government fine.

If you are an employee, remember that your employment contract may restrict outside work. Read it, and check whether you need your employer’s written permission before you trade. Our guide on UAE tax for individuals and natural persons explains how employment income is treated separately from business income.

What Activities Are Typically Allowed

The permit is meant for low-footprint trading. Activities that fit the model usually involve buying and selling goods online or from home, including social-media selling, reselling, small distribution, and some home-produced goods. The permitted activity list is controlled by ADDED, so use the TAMM activity search to confirm that your exact activity is available.

Things that normally do not fit a home-based permit:

Activities that need a shop, warehouse or showroom open to the public.
Regulated activities, such as food handling, health products, financial services or anything needing a separate approval from another authority.
Activities that need foreign employees under your own establishment card and visa quota.
Large-volume import and export operations that need customs accounts, bonded storage or a commercial address.

If your plan is bigger than a home trader’s scale, a general trading licence or a mainland company is usually the right route. If you intend to sell mainly through online platforms, read our e-commerce setup guide and our note on e-commerce tax mistakes before you list your first product.

Documents You Normally Need

Prepare these before you open the application. The system may ask for more or less, depending on the activity.

Emirates ID (and passport and residence visa for expatriates).
A recent personal photograph, if requested.
A tenancy contract or property ownership document for the Abu Dhabi home address, where the system asks for it.
UAE PASS or a verified TAMM account in your name.
Details of the trading activity you choose, including product type.
Any no-objection letter or approval, if your employment or your activity requires it.

Step-by-Step Process

Check the service page on TAMM. Search for the Tajer or home-based trader licence service and read the current conditions, activity list and fees. Treat this page as the source of truth over any blog, including this one.
Log in with UAE PASS or your TAMM account.
Select your activity. Choose the exact permitted activity that matches what you will sell. A wrong activity is the most common reason for later problems with a bank or a supplier.
Enter the home address details and upload the tenancy or ownership document if requested.
Upload your documents and submit. Review the application summary before you confirm.
Pay the government fee shown by the system. Do not pay any amount that does not appear on the official page.
Receive the permit electronically. Download it and keep a copy for your bank, your suppliers and your tax file.
Set up the basics after approval: a separate bank account for the business, an invoice template, and a simple sales ledger.

Processing time and the exact fee are shown on the official service page. We do not quote them here, because they can change and a stale figure causes real harm.

Validity and Renewal

Licences of this kind are issued for a fixed period and must be renewed before expiry. Check the validity period on your permit and set a reminder at least a month before the date. Trading under an expired licence can lead to fines and can also cause problems with banks and with your tax record. If you stop trading, cancel the licence formally rather than letting it lapse, so that your tax status can be closed cleanly. Our guide on trade licence renewal explains the general renewal discipline that applies across licensing authorities.

Tajer Licence vs Freelance Permit vs Mainland LLC

Point	Tajer (home-based trader)	Freelance or professional permit	Mainland LLC
Who holds it	Individual	Individual	Company
Main purpose	Trading goods from home	Selling personal skills and services	Full commercial operations
Premises	Home, no commercial office	Often a home or shared address	Usually an Ejari-registered office
Liability	Personal	Personal	Limited to the company
Staff and visas	Normally not the intended use	Limited	Possible through an establishment card
Tax position	Individual, natural person rules	Individual, natural person rules	Company, corporate tax at entity level

The choice is not only about cost. It is about liability, growth and credibility. If a customer or supplier claims against you, a personal permit means your own assets are exposed. If you plan to hire people, sign large contracts or bring in a partner, a company is usually the better home. For services rather than goods, see our guides on the freelance visa and on corporate tax for freelancers.

The Tax Position for an Individual Trader

This is the part most home traders miss. A licence is a legal permission to trade. It is also a signal to the FTA that you carry on a business.

Corporate tax for natural persons

Under Cabinet Decision No. 49 of 2023, a resident or non-resident natural person is subject to UAE corporate tax only when the total turnover from business or business activity exceeds AED 1 million in a calendar year. The decision applies to turnover from activities that require a commercial, industrial or professional licence. Wages, personal investment income and income from personal real estate investment are outside this test.

Key points for a Tajer licence holder:

The AED 1 million test uses turnover, meaning gross revenue, not profit. A trader with thin margins can still cross the line.
If you cross it, taxable income above AED 375,000 is taxed at 9 percent under the standard corporate tax rules. Income up to AED 375,000 is taxed at 0 percent.
If you do not cross AED 1 million, you do not owe corporate tax as a natural person, but you should still be able to prove your turnover.
Registration for corporate tax is required once the threshold is crossed. Check the FTA for the registration deadline that applies to natural persons and for the tax period you fall into.

Our guides on natural person corporate tax and the sole proprietor position go through this test in detail with examples.

VAT

VAT is a separate regime with a lower trigger.

Mandatory registration: when the value of your taxable supplies and imports in the previous 12 months exceeded AED 375,000, or you expect them to exceed it in the next 30 days.
Voluntary registration: available once supplies or expenses pass AED 187,500.
Once registered, you charge 5 percent VAT on taxable sales, file returns on the FTA schedule, and keep tax invoices.

A home trader who sells an average of AED 32,000 a month is already above the AED 375,000 annual line. That surprises many people, because it is far below the AED 1 million corporate tax line. Read our VAT registration guide and the guide on whether you need to register before your sales reach that level. Late registration carries a penalty, so verify the current amount on the FTA website.

Record keeping

Whether or not you reach a tax threshold, keep your records. The corporate tax law expects supporting records to be retained for 7 years, and you may need them to prove that your turnover stayed under AED 1 million. At a minimum keep:

Sales invoices and receipts.
Purchase invoices and import documents.
Bank statements for the business account.
Contracts with suppliers and platforms.
A running sales ledger by month.

See our guide on corporate tax record keeping for the full list and the penalty position.

Risks and Limits You Should Know About

Personal liability. There is no company shield. Business debts and claims reach you personally. If you ever close the home business and leave the country, our sister site Yalah Dubai lists the exit tasks in order.
Scale ceiling. A home-based permit is not designed for staff, premises and large imports. Growth usually means moving to a company.
Banking. Some banks are cautious with individual trader accounts. A clean sales record and a business account in your name help.
Platform rules. Online marketplaces may ask for a trade licence, VAT number or both before they pay you out.
Tax drift. Turnover grows quietly. Check your rolling 12-month sales every month against the VAT line, and your calendar-year sales against the corporate tax line.

A Simple Planning Example

Imagine a trader who sells accessories online from home. Sales are AED 20,000 in a month at the start and grow to AED 45,000 a month within a year.

At AED 20,000 a month the trader is below the VAT line, but should already keep a ledger.
At AED 45,000 a month the 12-month total approaches AED 540,000, which is above AED 375,000. VAT registration is now a live question.
The corporate tax line of AED 1 million is still well away, but if sales keep growing, the trader should plan the move to a company before the line is crossed.

This is an illustration only, not a forecast. Use your real numbers and the current FTA guidance.

Common Mistakes

Treating the licence as a tax shield and ignoring VAT.
Choosing a broad activity that does not match what is sold.
Mixing personal and business money in one account.
Not keeping invoices because “it is a small business”.
Missing the renewal date and trading on an expired licence.
Staying on a personal permit after hiring helpers or signing large contracts.

Checklist Before You Apply

[ ] I confirmed the current eligibility and activity list on TAMM.
[ ] I read my employment contract for outside-work limits.
[ ] My documents are ready, including the home address proof.
[ ] I chose the exact activity I will sell under.
[ ] I opened a separate business bank account plan.
[ ] I set a monthly check of my 12-month sales against AED 375,000.
[ ] I set a yearly check of my turnover against AED 1 million.
[ ] I will keep records for at least 7 years.

Frequently Asked Questions

What is the Tajer licence in Abu Dhabi?

It is a home-based trader permit issued by the Abu Dhabi Department of Economic Development and applied for on TAMM. It lets an individual carry out limited trading activities without commercial premises.

Who issues the Tajer licence?

The Abu Dhabi Department of Economic Development (ADDED) issues it. The application is submitted through the TAMM platform.

Who can apply for a Tajer licence?

Individuals who meet the ADDED conditions on identity, residence status and address. Rules can change, so confirm the current conditions on the official TAMM service page before you apply.

Can I run a business from home in Abu Dhabi without a company?

Yes, for activities that the home-based permit allows. You hold the permit personally, so you carry personal liability and personal tax responsibility.

Does a Tajer licence mean I do not pay tax?

No. A natural person with licensed business turnover above AED 1 million in a calendar year becomes subject to corporate tax under Cabinet Decision No. 49 of 2023, and VAT registration is mandatory above AED 375,000 of taxable supplies in 12 months.

When must an individual trader register for VAT?

When taxable supplies and imports exceeded AED 375,000 in the previous 12 months, or are expected to exceed it in the next 30 days. Voluntary registration is possible from AED 187,500.

Is the AED 1 million corporate tax threshold based on profit?

No. It is based on total turnover from business activity in the calendar year, not on profit.

Do salary and personal investment income count towards the AED 1 million?

No. Under the natural person rules, employment income, personal investment income and income from personal real estate investment are outside the test.

How long must I keep my sales records?

The corporate tax law expects supporting records to be kept for 7 years. Keep invoices, bank statements and a sales ledger for that period.

How is a Tajer licence different from a freelance permit?

A Tajer licence is built for trading goods from home. A freelance or professional permit is built for selling your own skills and services. Both are held by the individual.

Can I hire staff under a Tajer licence?

The permit is designed for a one-person home trader. If you need staff, visas and premises, a company licence is usually the correct route. Confirm your case with ADDED.

When should I move from a Tajer licence to a company?

When your liability risk, sales volume, hiring needs or customer requirements outgrow a personal permit. Moving before you cross the VAT or corporate tax thresholds makes the tax planning cleaner.

Talk to Qaspro Global

If you run a home-based trading business and want to know whether you should register for VAT, how close you are to the corporate tax line, or when to move to a company, message us on WhatsApp: wa.me/971551539679.

Sources to check before you act: the ADDED service pages on TAMM, the Federal Tax Authority website, the Ministry of Finance, and the UAE government portal u.ae. Cabinet Decision No. 49 of 2023 sets the natural person corporate tax test. Fees, activity lists and procedures change, so confirm them with the authority on the day you apply. This article is general information, not tax or legal advice.

Written by Muhammad Qasim FCCA
Founder & CEO, Qaspro Global — UAE tax expert with 16+ years of experience in VAT, corporate tax and FTA audit support.

Tajer Licence Abu Dhabi 2026: Home-Based Trader Permit Rules, Eligibility, Process and Corporate Tax Position for Individual Traders