Free Zone Corporate Tax UAE: How QFZPs Keep the 0% Rate

Free zone corporate tax in the UAE runs on a two-tier system set up by Federal Decree-Law No. 47 of 2022: Qualifying Free Zone Persons (QFZPs) pay 0% on qualifying income; everything else is taxed at 9%. The regime applies to financial years starting on or after 1 June 2023 and covers every incorporated entity in every UAE free zone, including DIFC and ADGM.

Here’s the point most people get wrong: a free zone trade licence does not automatically give you QFZP status. The Federal Tax Authority (FTA) requires businesses to meet five specific conditions each tax period. Fail any one of them and the 0% rate disappears — in some cases for five consecutive years, which is a far bigger number than any fine in the framework. This 2026 guide to free zone corporate tax in the UAE covers every QFZP condition, the qualifying income rules, the de minimis threshold, registration and filing, penalty exposure, and a worked example. If you would rather have the QFZP position reviewed and filed for you, our corporate tax services in UAE team handles free zone registrations, qualifying-income segregation and the annual return.

What free zone corporate tax actually is

Free zone corporate tax UAE is the preferential corporate tax regime for juridical entities incorporated or registered in a UAE free zone that satisfy the Qualifying Free Zone Person conditions. The framework rests on Federal Decree-Law No. 47 of 2022, with the detailed conditions set out in Cabinet Decision No. 100 of 2023 and Ministerial Decision No. 229 of 2025 (which repealed and replaced Ministerial Decision No. 265 of 2023, effective retroactively from 1 June 2023).

Under the regime, a QFZP splits its income into two buckets. Qualifying income — earned from qualifying activities or from other free zone persons — is taxed at 0%. Non-qualifying income is taxed at 9%, subject to a de minimis tolerance that allows a small amount of non-qualifying revenue without triggering full reclassification.

The regime applies across all UAE free zones without distinction. A DMCC trading company, a JAFZA logistics operator, a DIFC fund manager, and an IFZA consultancy are all assessed against the same QFZP tests. No free zone has a separate carve-out from the federal law.

Free zone vs mainland after FDL 47

Choosing between a free zone and a mainland licence is now driven as much by the Corporate Tax outcome as by the licensing cost, activity scope and visa allocation. The table below covers the post-FDL 47/2022 reality and is the framework we use with clients on incorporation or restructuring.

When free zone is the better answer

A free zone licence produces a materially better Corporate Tax outcome where the business:

• Sells primarily to other free zone persons, foreign customers, or holds qualifying activities under Ministerial Decision 229/2025 (such as manufacturing, fund management, headquarters services to related parties)
• Has genuine UAE substance to satisfy the QFZP substance test
• Does not require routine mainland trading that would push non-qualifying revenue over the de-minimis ceiling
• Can absorb the mandatory audit cost and transfer-pricing documentation cost without those costs eclipsing the tax saving

When mainland is the better answer

A mainland licence is usually the better answer where the business:

• Sells primarily to UAE mainland customers
• Falls below the AED 3 million Small Business Relief threshold and would otherwise pay zero standard tax under SBR (a relief QFZPs cannot access)
• Has activity scope outside the qualifying activities list, making most revenue non-qualifying anyway
• Cannot meet the QFZP substance requirements (genuine UAE employees, premises, CIGA)
• Would face significant compliance overhead (mandatory audit, TP file) disproportionate to revenue scale

The group that needs both

For groups that need both free zone tax efficiency and mainland market access, the standard answer is a hybrid group: a free zone QFZP entity holding qualifying activities plus a mainland subsidiary handling mainland sales. The two entities transact at arm’s length under UAE transfer pricing, keeping the QFZP’s qualifying income at 0% while the mainland subsidiary picks up mainland revenue at 9%. For the full tax-group treatment of this structure, see our UAE Corporate Tax grouping guide.

Who actually qualifies for 0%?

Every UAE free zone company must register for corporate tax and file an annual return. There are no exemptions from the registration or filing obligation. However, whether income is taxed at 0% or 9% depends entirely on QFZP status.

To be treated as a QFZP for a given tax period, a free zone entity must satisfy all five conditions simultaneously. Partial compliance is not enough. Our focused guide to free zone corporate tax and QFZP status in the UAE works through each condition with the evidence the FTA expects at filing.

Natural persons and sole establishments are not eligible for QFZP status. The regime applies to juridical entities only. See our overview of corporate tax for sole proprietors in the UAE if the business is structured around a natural person.

How the FTA tests each of the five conditions in practice

The five-condition test sounds binary on paper. In practice, each condition is a working checklist you have to evidence as you go, not something to reconstruct at year-end. The summary below covers what each one looks like on the ground. The detailed line-by-line test sits in our Qualifying Free Zone Person 2026 checklist, the working document we run with advisory clients each quarter.

Condition 1 - Adequate substance (the flexi-desk problem)

The substance test requires the QFZP to perform its Core Income-Generating Activities (CIGA) in the free zone, with adequate full-time employees, operating expenditure and physical assets matching the declared activity. Outsourcing CIGA inside the UAE is permitted with adequate supervision. Outsourcing CIGA offshore breaks the test.

What “adequate” means scales with the declared activity:

• A holding QFZP needs at minimum board meetings held in the UAE, directors resident in the UAE, and decision-making evidence in the UAE
• A manufacturing QFZP needs production employees, machinery and premises in the UAE
• A headquarters-services QFZP needs senior personnel in the UAE making the relevant management decisions
• A fund-management QFZP needs portfolio managers and operations staff in the UAE

A flexi-desk shell with no UAE employees will fail the substance test on any meaningful activity. The FTA cross-references the substance position against the previous Economic Substance Regulations filing history where applicable.

Condition 2 - Qualifying income

Qualifying income comes from two sources only: (i) transactions with other Free Zone Persons where they are the beneficial recipient, or (ii) defined Qualifying Activities listed in Ministerial Decision 229/2025 (which repealed and replaced MD 265/2023 from 1 June 2023). Everything else is non-qualifying and counts against the de-minimis ceiling.

Condition 3 - The accidental EmaraTax election

A QFZP can voluntarily elect into the standard 9% Corporate Tax regime. The election is irrevocable for the election period (typically four tax periods). If your accountant has clicked the wrong option on EmaraTax to “simplify” filing, QFZP is gone until the election period expires.

Condition 4 - Transfer pricing, done properly

QFZPs must price all related-party transactions at arm’s length and maintain transfer pricing documentation. Under Ministerial Decision 97/2023, the master file and local file are required where the thresholds are met; the disclosure form on the Corporate Tax return is required for every QFZP regardless of size. TP failures interact dangerously with the QFZP regime: an FTA TP adjustment that increases related-party revenue can simultaneously push non-qualifying revenue over the de-minimis ceiling.

Condition 5 - Audited accounts, even for the smallest QFZP

All QFZPs must prepare audited financial statements under IFRS or IFRS for SMEs, regardless of revenue size, per Ministerial Decision 84/2025 — a stricter bar than the general regime, as our guide on whether free zone companies need an audit in the UAE explains. The audit must be performed by a UAE-registered auditor. The audited accounts are the foundation document of every QFZP filing. Engage the auditor in month one of the financial year, not month twelve.

Which income earns the 0% rate

Qualifying income free zone UAE businesses can earn at 0% comes from one of two sources.

The first is transactions with other free zone persons. The counterparty has to itself be a free zone person and has to be the beneficial recipient of the goods or services — sell through an intermediary that is not a free zone person and the chain breaks.

The second is the list of qualifying activities in Ministerial Decision No. 229 of 2025 (which repealed and replaced MD 265 of 2023, effective retroactively from 1 June 2023). Those cover manufacturing and processing, holding of shares and other securities, treasury and financing services to related parties, fund management services, headquarter services to related parties, ship and aircraft operation and leasing, re-insurance, logistics and distribution services from a designated zone, and certain commodity trading activities added or clarified under MD 229. Each activity has its own detailed definition.

Income that is never qualifying:

• Sales to UAE mainland parties unless the specific activity appears on the qualifying list
• Income from excluded activities (sales to natural persons, certain banking and insurance activities, finance and leasing in specific forms, and income from UAE immovable property — with a narrow exception for commercial free zone property leased to another free zone person)
• Passive income from UAE real estate that sits outside the narrow exception

Excluded activities, where the income never qualifies

Excluded Activities are the second layer of the qualifying-income test. Income from an Excluded Activity is never qualifying, regardless of the counterparty. It does not get a de-minimis allowance. And even small amounts of Excluded Activity income can disqualify other related revenue from QFZP treatment.

The Excluded Activities list under Ministerial Decision 229/2025 (which repealed and replaced MD 265/2023) and Cabinet Decision 100/2023 covers six categories. The most common in practice:

1. Selling to natural persons

Any income derived from a transaction with a natural person is an Excluded Activity. There are narrow exceptions for fund management, wealth and investment management services, financing and leasing of aircraft, and ownership/operation of ships — each subject to its own conditions. A free zone consultancy selling services to an individual UAE resident is generating Excluded Activity income on that transaction. A QFZP that wants to invoice a sole proprietor or a natural-person freelancer cannot treat that revenue as qualifying.

The practical impact: many B2C free zone businesses (cosmetic clinics, retail, fitness studios, restaurants) routinely earn revenue from natural persons. For these businesses, QFZP status is structurally unavailable, and the entity should plan around the 9% rate from day one. Trying to retrofit QFZP onto a B2C revenue base is a common and expensive mistake.

2. Banking and lending

Regulated banking activities — accepting deposits, lending, financial intermediation — are Excluded Activities other than within the narrow carve-out for treasury and financing services to related parties. A free zone fintech doing lending into the UAE market is generating Excluded Activity income on that lending. The conventional path is to either operate as a regulated standard-rate taxable person, or restructure to ensure income flows from related-party treasury activities that fall inside the qualifying list.

3. Insurance (with one carve-out)

Insurance and reinsurance activities are Excluded Activities, with the narrow exception of reinsurance services which are an explicit Qualifying Activity. A DIFC or ADGM-licensed primary insurer is therefore outside the QFZP regime for its insurance income but inside the regime for its reinsurance lines.

4. Finance and leasing

Finance and leasing services generally are Excluded Activities, subject to a defined carve-out for aircraft financing and leasing (a Qualifying Activity). Equipment leasing to UAE mainland customers is Excluded.

5. The property trap

Income from UAE immovable property is an Excluded Activity except for a single narrow exception: commercial free zone property leased to another free zone person. A QFZP that owns:

• Residential property in the UAE — Excluded Activity income, period
• Commercial property anywhere outside a free zone — Excluded Activity
• Commercial property inside a free zone leased to a mainland tenant — Excluded Activity
• Commercial property inside a free zone leased to another free zone tenant — Qualifying

This is one of the cleanest ways to lose QFZP status by mistake. A free zone holding company that acquired a UAE apartment for executive housing is generating Excluded Activity income on the implicit rental value.

6. IP income and the OECD nexus test

IP income is structurally complex under the QFZP regime. Under Ministerial Decision 229/2025, only income from Qualifying Intellectual Property — broadly, patents and similar rights generated through the QFZP’s own R&D activity in the UAE — can be qualifying, and even then only the portion calculated under the OECD nexus approach. Royalty income from acquired IP, or IP developed outside the UAE and licensed in, is generally non-qualifying (counts against de-minimis) or in some structures Excluded entirely.

For a free zone entity holding the group’s IP portfolio, the post-MD 229/2025 default position is non-qualifying. Restructuring or migration of IP into the UAE without considering the nexus calculation can produce a tax outcome materially worse than expected.

Two designated-zone lists, and why they’re not the same

A common point of confusion: the UAE operates two separate “designated zone” concepts under different tax laws, and they are not interchangeable.

Which list governs what

VAT Designated Zones — listed in Cabinet Decision No. 59 of 2017 and amended periodically — are zones treated as outside the UAE for VAT purposes for certain B2B supplies of goods. The list typically includes JAFZA, DAFZA, Al Hamra Industrial Zone, KIZAD, the Free Zone of Khalifa Port and others. The current list is published by the FTA and updated by Cabinet Decision. See our designated zone VAT UAE guide for the VAT-specific mechanics.

Corporate Tax Designated Zones — referenced in Ministerial Decision 229/2025 — are zones from which logistics services, distribution services and high-sea-bunkering activities can be treated as Qualifying Activities under the QFZP regime. The Corporate Tax list is not identical to the VAT list and is published separately by the Ministry of Finance.

Traps the split creates

The split between the two lists creates several traps:

• A free zone that is a VAT Designated Zone is not automatically a Corporate Tax Designated Zone for distribution activity. Confirm against the current MoF list each year.
• Logistics and distribution income from a Corporate Tax Designated Zone is qualifying only where the service is performed from a designated zone, which typically requires the goods to physically transit the designated zone, not just paperwork
• VAT designated-zone treatment for a B2B supply of goods does not change the Corporate Tax classification of the same transaction — a goods supply from a VAT-designated zone to another UAE business may still be non-qualifying for Corporate Tax purposes
• A free zone that loses VAT designated-zone status (a Cabinet Decision can remove a zone from the list) does not automatically lose Corporate Tax designated-zone status, and vice versa

The misclassification we see most

The most frequent error we see: a free zone trading company that operates in a VAT designated zone assumes that all of its B2B sales are also Corporate Tax qualifying. They are not. The qualifying-income test for Corporate Tax is independent. Sales to a UAE mainland customer remain non-qualifying for Corporate Tax even if the goods supply is zero-rated or out-of-scope for VAT.

The clean solution is to track each transaction against three separate questions: (i) VAT designated-zone treatment, (ii) Corporate Tax designated-zone treatment, (iii) qualifying vs non-qualifying for Corporate Tax. Three separate columns in the bookkeeping system; three separate year-end checks.

Registering and filing, step by step

Step 1: Register on EmaraTax

Access the EmaraTax portal at tax.gov.ae and complete the corporate tax registration. You will need your trade licence details, owner passport or Emirates ID, financial year start and end dates, and details of any related entities. Registration deadlines are tied to the licence issue date. Missing the deadline triggers an immediate AED 10,000 penalty.

Step 2: Determine your financial year and QFZP eligibility

Identify your first tax period — typically the financial year that started on or after 1 June 2023. Assess each of the five QFZP conditions against your current operations before the year-end so that any gaps can still be remediated. Document your substance position, revenue mix, and related-party transactions at this stage.

Step 3: Segregate qualifying and non-qualifying income in real time

Configure your bookkeeping system to tag every revenue transaction as qualifying or non-qualifying as it is posted. Do not leave this to a year-end exercise. Monthly tracking against the de minimis threshold — lower of 5% of total revenue or AED 5 million — gives you time to act if non-qualifying income is trending above the ceiling.

Step 4: Prepare audited financial statements

All QFZPs must obtain audited financial statements regardless of revenue size. Engage an auditor before the year-end, not after, so that any accounting adjustments can be addressed in time. The audited accounts form the foundation of the corporate tax return and the QFZP claim. See UAE audit requirements for the detailed audit obligation framework.

Step 5: Prepare and submit the corporate tax return

File the return on EmaraTax within nine months of your financial year-end. For a 31 December 2024 year-end, the deadline is 30 September 2025. The return captures qualifying income at 0%, non-qualifying income at 9%, the de minimis calculation, and transfer pricing disclosures where applicable. Any tax payable must be settled by the same deadline.

The rate map and where each bracket bites

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Deadlines you cannot miss

What it costs when you slip

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The UAE corporate tax penalties guide covers the full penalty schedule under the Tax Procedures Law. For a QFZP, the most damaging non-monetary consequence is losing 0% status for five consecutive years — a penalty the law does not label as a “penalty” but which can cost significantly more than any direct fine.

A DMCC trader, one invoice over the line

Scenario: DMCC trading company, financial year ending 31 December 2024. Total revenue AED 18,000,000. Qualifying income (sales to other QFZP entities) AED 17,100,000. Non-qualifying income (three mainland invoices) AED 900,000. Operating expenses AED 14,500,000. Net profit AED 3,500,000.

De minimis check:

• 5% of total revenue: AED 18,000,000 × 5% = AED 900,000
• Absolute cap: AED 5,000,000
• Non-qualifying revenue: AED 900,000
• De minimis threshold (lower of two): AED 900,000
• Result: AED 900,000 = AED 900,000 — exactly at the ceiling (just within limit; any further non-qualifying invoice would breach it)

Tax calculation (QFZP maintained):

• Allocate net profit proportionally: qualifying profit AED 3,500,000 × (17,100,000 / 18,000,000) = AED 3,325,000 at 0% = AED 0
• Non-qualifying profit: AED 3,500,000 × (900,000 / 18,000,000) = AED 175,000 at 9% = AED 15,750 corporate tax payable

If de minimis is breached by one more invoice of AED 50,000 (non-qualifying revenue rises to AED 950,000):

• Non-qualifying revenue (AED 950,000) > de minimis threshold (AED 900,000) — QFZP status lost
• All profit AED 3,500,000 taxed at 9%: first AED 375,000 at 0% (standard bracket), remaining AED 3,125,000 at 9% = AED 281,250 corporate tax payable
• One extra invoice of AED 50,000 costs an additional AED 265,500 in tax for this year alone — and the same exposure continues for four more years.

Lose QFZP once, lose it for five years

The most financially damaging feature of the QFZP regime is not the rate itself. It is the 5-year disqualification window that applies when QFZP status is lost. Understanding the mechanics of the clawback is essential before any restructuring or revenue-mix decision that could put status at risk.

How the five-year window works in practice

Under Article 18 of Federal Decree-Law 47/2022 and the supporting Cabinet Decision 100/2023, when a free zone person fails to meet the QFZP conditions in any tax period:

• The entity loses QFZP status for that tax period in full
• The entity also loses QFZP status for the following four tax periods
• All income in each of those five tax periods is taxed at 9% (above the AED 375,000 standard threshold)
• The disqualification window does not depend on the severity of the breach — a single AED 1 over the de-minimis ceiling triggers the same five-year window as a major substance failure

The “current period plus four” structure means that a breach in fiscal year 2025 closes the door to QFZP status until fiscal year 2030 at the earliest. Even if every condition is fully met in 2026, 2027, 2028 and 2029, the 0% rate is not available in those years.

Which breaches actually trigger it

Not every failing strips QFZP. The clawback specifically applies where the entity fails to meet:

• The adequate substance test
• The qualifying income test (i.e. breach of the de-minimis ceiling)
• The audit requirement
• The transfer pricing requirement

The clawback does not apply where the entity has merely elected into the standard regime under Condition 3 — that is a deliberate, time-bound election, not a disqualification.

The compounding cost across five years

The financial impact of a 5-year clawback scales with the size of the QFZP’s qualifying income base. For a Free Zone entity with AED 3 million of profit per year flowing through the 0% rate:

• One year of QFZP loss: roughly AED 270,000 of additional Corporate Tax
• Five years of QFZP loss: roughly AED 1.35 million of additional Corporate Tax

For larger entities with AED 10 million+ of qualifying profit per year, the five-year cost runs into the AED 4 million range or more. This is materially larger than any direct administrative penalty in the Corporate Tax framework — and the law does not even label it a “penalty.”

Can you reverse it once it triggers?

In short, no. Once a tax period is in the disqualification window, there is no curing mechanism, no voluntary disclosure that restores QFZP status, and no ability to elect out of the window early. The entity is locked into the standard regime for the full five-year period.

The only routes forward are:

1. Accept the standard regime for five years and run the entity at 9%
2. Restructure into a new free zone entity that can apply for QFZP status independently — but the new entity must have its own genuine substance, its own income streams and its own books; transferring revenue from the disqualified entity to a new entity is an obvious anti-avoidance flag
3. Exit the free zone licence and move the activity into a mainland structure where the 9% rate (or Small Business Relief below AED 3 million) applies cleanly

Prevention is the only working defence

The structural conclusion is that the QFZP regime is asymmetric: the upside of holding 0% status is significant; the downside of losing it is much larger and not recoverable. The defensive posture this requires is:

• Monthly de-minimis monitoring — the most common breach is non-qualifying revenue creeping above the ceiling, and it is the easiest to detect early
• Quarterly substance review — confirm CIGA, employee headcount, premises and operating spend are documented and current
• Annual transfer pricing refresh — ensure related-party pricing is benchmarked and documented before the year-end
• Year-one audit engagement — engage the auditor in month one, not month twelve
• Conservative bias on edge cases — when an activity is ambiguously qualifying, the cost of treating it as non-qualifying is at worst the de-minimis allowance; the cost of treating it as qualifying when it is not is the 5-year clawback

For the operational checklist that turns this defensive posture into a quarterly working document, use our Qualifying Free Zone Person 2026 checklist alongside the UAE free zone qualifying income checker tool.

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Most free zone businesses that lose QFZP status don’t lose it on a big strategic call. They lose it on a quiet drift: one extra mainland invoice, one un-audited interim period, one transfer pricing file that was never closed. The 5-year clawback is the highest-cost mistake available in the UAE Corporate Tax regime. Treat the QFZP conditions as a live operating control, not a year-end tax position.

Where free zone businesses keep slipping

The one we see most is misclassifying mainland sales as qualifying. A sale to a UAE mainland customer does not qualify just because the goods passed through a free zone warehouse. The qualifying-activity rules turn on the nature of the activity and the status of the counterparty, not the physical route of the goods.

Foreign-exchange gains get overlooked almost as often. FX gains on non-qualifying assets or receivables are themselves non-qualifying income and count against the de minimis threshold, so a company carrying large USD trade receivables from mainland clients can tip over the ceiling purely from year-end FX movements, without a single new invoice.

Substance gaps sink holding companies. A free zone holding company that owns shares in subsidiaries but has no employees, no UAE office beyond a registered address, and no board meetings held in the UAE is unlikely to survive an FTA substance review. Even passive holding requires demonstrable local decision-making. For related planning on group structures, see UAE corporate tax grouping.

Another recurring one is assuming Small Business Relief removes all obligations. SBR reduces taxable income to zero for eligible standard taxable persons with revenue at or below AED 3,000,000, but does not remove registration, filing, or record-keeping obligations. And QFZPs cannot elect Small Business Relief at all — the option is not available to Qualifying Free Zone Persons under Ministerial Decision No. 73 of 2023. Free zone businesses have to meet their obligations regardless of revenue size, and audited financial statements stay mandatory for every QFZP.

Owner-directors also slip up by mixing personal and business expenses, routing personal costs through the company. Those are non-deductible and distort the transfer pricing position for any management-fee arrangements — the financial record-keeping rules apply to free zone entities just as they do anywhere else. And finally, plenty of businesses set intercompany prices at the start of the year and never look at them again. When the underlying market shifts, the pricing drifts away from arm’s length, creating a transfer pricing risk that feeds straight back into QFZP status.

Where this leaves your free zone entity

If your company is incorporated in a UAE free zone and generating profit, the practical checklist is:

1. Confirm you are registered on EmaraTax. If not, register immediately to avoid the AED 10,000 penalty.
2. Review whether your activities appear on the Ministerial Decision No. 229 of 2025 qualifying activities list (the current governing instrument, which replaced MD 265 of 2023 from 1 June 2023). If they do, document how your operations satisfy each element of the definition.
3. Set up real-time revenue tracking. Separate qualifying from non-qualifying income in your bookkeeping system from the first day of the financial year, not the last.
4. Monitor the de minimis ceiling monthly. At 5% of total revenue or AED 5 million, you need to know your position before year-end, not after.
5. Engage an auditor early. QFZP status requires audited financials. Engage before year-end so adjustments can be made in time.
6. Prepare transfer pricing documentation for any related-party transactions — loans, management fees, sales, royalties.
7. File within nine months of year-end. Mark the deadline in your calendar on day one of the financial year.

If you are uncertain whether your current revenue mix and operating structure support QFZP status, a corporate tax review before the financial year closes is the most cost-effective step available. For context on how reducing your overall UAE tax exposure legally fits into the broader planning picture, see how to reduce corporate tax in the UAE.

Tools and guides we use alongside this

The pages below are the working documents we use alongside this guide with advisory clients:

• Qualifying Free Zone Person 2026 checklist — the 12-point QFZP working checklist used quarterly
• Dubai free zone company formation 2026 — incorporation routes, zone comparison and licence options
• DIFC company formation 2026 — DIFC-specific incorporation and regulatory framework
• ADGM company formation 2026 — ADGM-specific incorporation and regulatory framework
• UAE Corporate Tax exemptions 2026 — exempt persons sitting outside the standard regime
• UAE Corporate Tax guide — the full FDL 47/2022 framework
• UAE Free Zone Qualifying Income Checker — two-minute tool that applies the 5% / AED 5 million de-minimis rule against your live numbers

For a Free Zone Corporate Tax scoping review, EmaraTax registration support or QFZP filing assistance, contact Velmont Crest. Velmont Crest’s accounting services in Dubai is a DED-licensed UAE accounting firm with eight-plus years of UAE practice experience and authorised channel-partner status with Meydan Free Zone and RAKEZ. We act in an advisory capacity only and do not represent clients as a UAE tax agent.

References:

1. Federal Tax Authority — Corporate Tax — Official FTA guidance, QFZP conditions and EmaraTax registration
2. UAE Ministry of Finance — Corporate Tax — Legislative framework, Cabinet and Ministerial Decisions
3. UAE Government Portal — Corporate Tax Overview — Public business guidance on obligations and deadlines