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FTA Published New Corporate Tax Guide on Free Zone Persons

Status

In force

Issuing Authority

Effective date

XX.XX.XXXX

Official Link

https://

The guide is related to the application of the Corporate Tax law in the free zones in the UAE.

The following information is covered in the guide:

Conditions to be a Qualifying Free Zone Person (QFZP) and become eligible to apply for the 0% corporate tax rate.
Types of activities that are considered qualifying activities for a QFZP.

Anyone conducting business in one of the UAE's free zones is strongly advised to review the new guide.

UAE — 20 May 2024
Original article: Tax.gov.ae