1. Corporate Tax Registration Guide
2. Guide for calculating corporate tax in Mainland
3. Small Business Relief Benefit Guide
4. Guide for calculating corporate tax in free zones
5. Guide on the tax period for corporate tax purposes
The present guide covers examples of calculating corporate tax for individuals (Natural Persons) and legal entities (Juridical Persons) registered in Free Zones. Guide for calculating corporate tax for persons registered in mainland areas is provided in a separate document.
Free Zone - a separately designated and defined geographical area located in the UAE, where a preferential tax regime applies to residents subject to certain conditions, specified in Federal Decree-Law No. 47 of 2022 inclusive.
A Free Zone Person is a Juridical Person registered within a Free Zone, including the branch of a foreign Juridical Person. Despite being required to register for corporate tax purposes and pay tax, Free Zone Persons are entitled to their own tax reliefs, including a 0% tax rate, if their activities meet the necessary condi...