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Learn moreUAE: Corporate tax guide on free zone regime
Qualifying free zone persons are subject to a 0% corporate tax rate on qualifying income
The UAE federal tax authority (FTA) issued a corporate tax guide on the free zone regime, under which qualifying free zone persons are subject to a 0% corporate tax rate on qualifying income and 9% on other taxable income.
The UAE Ministry of Finance previously released guidance on the free zone regime under Cabinet Decision No. 100 of 2023 on determining qualifying income and Ministerial Decision No. 265 of 2023 on qualifying activities and excluded activities.
Read a May 2024 report prepared by the KPMG member firm in the UAE
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