12/08/2026
0% Corporate Tax in the UAE? Yes โ when the right conditions are met.
Qualifying Free Zone Persons may benefit from a 0% Corporate Tax rate on Qualifying Income, subject to meeting the applicable requirements under the UAE Corporate Tax regime.
Being established in a Free Zone alone is not enough. Businesses must consider Qualifying Activities and Income, adequate substance, Transfer Pricing, de minimis requirements, audited financial statements and ongoing compliance.
Maintaining the right structure and regularly reviewing your eligibility are essential to protecting QFZP status.
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๐ www.corpvia.ae