With 120k$ per Year your effective Tax Rate with a Dubai Freezone Company would be 0% - no matter what.
First 100k$ are Tax Free and the 20k$ you can payout as a Salary - it would be a even a joke of a salary.
So you have upside potential by paying yourself a 60k AED Salary + 10K AED Allowance per month - you can get easily 300k$ per year Tax Free out - not to mention the benefits of a Tax Free Residence on the Personal Income Level - no Capital Gain Tax either.
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I give the above example anyway only because that's the majority opinion of the forum members actually - in reality Affiliate Marketing is not mentioned on the Excluded Activity List - which is a finished List of Activities and therefore Affiliate Marketing remain 0% as a Business Activity within the scope of Qualifying Income.
Again if you or whoever sees this different - stick to above mentioned example - no matter what - you can pull out 300k$ Tax Free which would mean a 3X on your current Business Earnings - at 0% Tax - not that bad.
I quote from Ministerial Decision 139:
Article (3) Excluded Activities
1. For the purposes of Cabinet Decision No. 55 of 2023 referred to above, the following activities shall be considered Excluded Activities:
(a) Any transactions with natural persons, except transactions in relation to the Qualifying Activities specified under paragraphs (d), (f), (g) and (j) of Clause (1) of Article (2) of this Decision.
Article (2) Qualifying Activities
1. For the purposes of Cabinet Decision No. 55 of 2023 referred to above, and subject to Clause (2) of this Article and Article (3) of this Decision, the following activities conducted by a Qualifying Free Zone Person shall be considered Qualifying Activities:
(d) Ownership, management and operation of Ships.
(f) Fund management services that are subject to the regulatory oversight of the competent authority in the State.
(g) Wealth and investment management services that are subject to the regulatory over sight of the competent authority in the State.
(i) Treasury and financing services to Related Parties.
How can the "affiliate marketing" provided to individuals be CIT free then?