- A2, Digital Park, Dubai Silicon Oasis, Dubai, UAE
- Mon - Fri: 8:30 AM - 6:00 PM
Navigating Qualifying Income criteria, De Minimis caps, Economic Substance Regulations, and 0% Corporate Tax optimization for Free Zone entities.
Secure and maintain your 0% UAE Corporate Tax status as a Qualifying Free Zone Person (QFZP). Full compliance with Cabinet Decision No. 139 and Ministerial Decision No. 265 of 2023.
Under UAE Corporate Tax Law and Cabinet Decision No. 139 of 2023, Free Zone companies can enjoy a 0% corporate tax rate on their Qualifying Income. However, qualifying status is subject to strict statutory conditions: maintaining adequate economic substance, earning qualifying income from specified qualifying activities, not electing to be subject to standard 9% tax, complying with transfer pricing, and keeping audited financial statements.
Validating revenue streams against statutory Qualifying Activities (manufacturing, logistics, treasury services, ship operations, fund management).
Continuously monitoring non-qualifying revenue to ensure it does not exceed the statutory ceiling of 5% of total revenue or AED 5,000,000.
Ensuring core income-generating activities (CIGA), adequate qualified employees, and operating expenses reside within the Free Zone.
Structuring physical goods trading operations within Designated Free Zones to maintain qualifying 0% income status.
Itemizing revenue by client type (Free Zone person, mainland commercial, foreign entity) and activity.
Benchmarking each revenue stream against Ministerial Decision No. 265 qualifying criteria.
Reviewing Free Zone office lease, payroll records, and non-qualifying revenue percentages.
Preparing Form CT9 demonstrating 0% tax computation and attaching audited accounts.
Engage directly with certified FTA Tax Agents, MoIAT conformity specialists, and enterprise technology architects.
