Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report
Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report

UAE: Updated rules for qualifying free zone taxpayers

Provides welcome clarifications for commodity traders

Share
September 24, 2025

The Ministry of Finance in August 2025 issued Ministerial Decision No. 229 of 2025, together with Ministerial Decision No. 230 of 2025 (both effective retroactively from June 1, 2023), providing new rules regarding the scope of “qualifying activities” for “qualifying free zone persons” (QFZPs) that may benefit from the 0% corporate tax rate under the QFZP regime (subject to certain conditions).

Ministerial Decision No. 229 of 2025 replaces Ministerial Decision No. 265 of 2023 and provides welcome clarifications for commodity traders.

Read a September 2025 report prepared by the KPMG member firm in the UAE

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline