UAE: Qualifying for the 0% Free Zone Corporate Tax Rate
With the UAE Corporate Tax regime now in effect, Free Zone companies must carefully assess whether they qualify as a Qualifying Free Zone Person (QFZP). To secure the 0% rate, businesses need to ensure their income stems from qualifying activities, maintain adequate local substance with real staff and offices, and comply with annual audits and transfer pricing rules. Missteps can easily trigger the 9% rate, particularly where non-qualifying or mainland income is involved. JurisTax supports Free Zone companies with structuring, compliance, and tax planning to preserve their 0% status