Article about Qualifying Free Zone Person (QFZP) in UAE in 2026 : – Reviewed by: Abraham, Senior Chartered Accountant at ProAct — Expert in Auditing, Accounting, Corporate Tax, VAT, AML, UAE Company Formation & Free Zone Compliance.
What Every UAE Free Zone Business Must Know About Qualifying Free Zone Person Status
If you run a company in a UAE free zone and haven’t yet confirmed your Qualifying Free Zone Person (QFZP) status, you may be sitting on a significant tax risk — or leaving a major advantage unclaimed.
Under the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022), free zone entities that qualify as QFZPs can access a 0% corporate tax rate on qualifying income. That’s one of the most powerful tax incentives in the region right now. But the status isn’t automatic, it isn’t permanent, and mismanaging it can turn a year of strong profits into a painful and avoidable tax bill.
At ProAct Chartered Accountants, we regularly speak with business owners who assumed their free zone registration was enough to lock in the 0% rate. It isn’t. As the first full-year CT returns are being filed and reviewed, free zone entities should expect closer scrutiny of their QFZP positions.
This guide walks you through exactly what QFZP status means in 2026 — updated for the latest regulatory decisions, including Ministerial Decision No. 229 of 2025. Whether you’re in DMCC, JAFZA, IFZA, DIFC, ADGM, or another recognised UAE free zone, read this before your next filing deadline.
Quick Answer: What Is a Qualifying Free Zone Person?
A Qualifying Free Zone Person (QFZP) is a juridical entity incorporated or registered in a recognised UAE Free Zone that satisfies specific statutory and ministerial conditions under the UAE Corporate Tax Law, entitling it to a 0% tax rate on qualifying income. To maintain this status, the entity must have adequate substance in the UAE, earn income from defined qualifying activities, comply with transfer pricing rules, prepare audited financial statements, and keep non-qualifying revenue within the lower of 5% of total revenue or AED 5 million.
What Is a Qualifying Free Zone Person Under UAE Corporate Tax Law?
A QFZP is a free zone business entity that meets a defined set of cumulative conditions, entitling it to a 0% corporate tax rate on qualifying income. Income that doesn’t qualify is still taxed at 9% — but only if the entity keeps non-qualifying revenue within the permitted threshold. Exceed that threshold, and the entire tax position changes.
This is not a blanket exemption. It is a targeted incentive for businesses that are genuinely operating — and can prove it — within the UAE free zone ecosystem.
The Current Regulatory Framework (Updated to 2026)
The QFZP framework sits across several layers of legislation and guidance. The current, operative references are:
- Federal Decree-Law No. 47 of 2022 — the core UAE Corporate Tax Law
- Cabinet Decision No. 100 of 2023 — governs the determination of qualifying income for free zone entities
- Ministerial Decision No. 229 of 2025 — defines qualifying activities and qualifying income in detail; this decision expressly repeals the earlier Ministerial Decision No. 265 of 2023
- Ministerial Decision No. 84 of 2025 — establishes the audited financial statements requirement for QFZPs
- FTA Corporate Tax Guide CTGFZP1 — the FTA’s detailed interpretive guidance on the QFZP framework
Any article, advisor, or tool referencing Ministerial Decision No. 139 of 2023 as the current operative decision is working from outdated information. The 2025 decisions have materially updated and, in some areas, expanded the qualifying activities list.
Why QFZP Status Is Under More Scrutiny in 2026
The first wave of full-year corporate tax returns has now been filed and reviewed by the FTA. Businesses that assumed they were protected simply by virtue of being free zone entities are receiving queries. Banks are also incorporating CT compliance into enhanced KYC reviews — so a QFZP issue can very quickly become a banking issue.
Key Takeaway: QFZP status must be actively maintained, verified annually against the current regulatory framework, and supported by documentation that can withstand FTA scrutiny.
What Are the QFZP Conditions? (Core Statutory Requirements + Additional Ministerial Conditions)
It’s important to frame this correctly. The Corporate Tax Law itself (Article 18) sets out five core statutory conditions for QFZP status. Ministerial decisions then add further requirements — including the de minimis test and the audited financial statements obligation — that operate as additional qualifying conditions in practice. A business must satisfy everything simultaneously.
Core Statutory Conditions (Article 18, CT Law)
1. Incorporated or Registered in a UAE Free Zone
The entity must be a juridical person — a company, not an individual — incorporated, established, or registered in a UAE Free Zone that is designated under a Cabinet decision. Recognised free zones include DMCC (Dubai Multi Commodities Centre), JAFZA (Jebel Ali Free Zone Authority), IFZA (International Free Zone Authority), DIFC (Dubai International Financial Centre), ADGM (Abu Dhabi Global Market), SAIF Zone (Sharjah Airport International Free Zone), and others.
Important distinction — Designated Zones (VAT) vs. Qualifying Free Zones (CT): These are two different lists for two different purposes. “Designated Zones” is a VAT concept — areas treated as outside the UAE for VAT supply purposes, such as parts of JAFZA. “Qualifying Free Zones” is a corporate tax concept — zones whose residents can access QFZP status. A zone can appear on one list, both, or neither. Assuming that a company in a VAT Designated Zone automatically qualifies as a QFZP for CT purposes is a common — and costly — error.
Insider Tip #1: Verify your specific free zone is currently designated as a qualifying free zone for CT purposes under the relevant Cabinet decision. Do not rely on your free zone’s own marketing materials. The official position is confirmed through FTA guidance, and the designation can change.
2. Adequate Substance in the UAE
The entity must have genuine, substantive economic activity occurring in the UAE. The FTA looks at the overall picture: Are there qualified employees physically present and working? Does the company have real, dedicated office space? A flexi-desk or minimal office arrangement on its own is often weak evidence of adequate substance and should not be relied on without broader operational evidence. Are management decisions being made in the UAE, by people actually present here?
In our experience at ProAct, the substance condition trips up holding companies and newly established entities most frequently. A registered address is not substance. Having a single part-time administrator is not adequate substance for a business generating millions in revenue.
3. Derive Qualifying Income
The entity’s income must meet the qualifying income definition under Ministerial Decision No. 229 of 2025. We cover this in full in the next section.
4. No Election to Be Subject to Standard Corporate Tax
A free zone entity can voluntarily opt into the standard CT regime — and sometimes that makes strategic sense, particularly where a business has significant accumulated losses to offset. But the election is irrevocable for five consecutive tax periods. It should never be made without careful forward-looking tax planning.
5. Compliance with Articles 34 and 55 of the CT Law
Article 34 governs transfer pricing — all related-party transactions must be at arm’s length. Article 55 is the general anti-abuse rule. Non-compliance with either disqualifies QFZP status.
Additional Conditions Under Ministerial Decisions
Non-Qualifying Revenue Within the De Minimis Threshold
Non-qualifying income is permitted — but it must not exceed the lower of:
- 5% of total revenue, or
- AED 5 million
If this threshold is exceeded at any point during the tax period, QFZP status is lost for the entire year — not from the date of breach, but retroactively for the whole period.
Preparation of Audited Financial Statements
Under Ministerial Decision No. 84 of 2025, every entity claiming QFZP status must prepare audited financial statements each year. There is no minimum revenue threshold and no exemption. If your company claims QFZP treatment but has not been audited, it does not qualify.
Key Takeaway: The QFZP conditions are not a neat six-item checklist. They span the CT Law, Cabinet decisions, and ministerial decisions, and they all must be satisfied simultaneously. Missing any single condition — including the audit requirement — invalidates the entire QFZP position for that year.
How Does Losing QFZP Status Actually Affect Your Tax Bill?
This point is widely misunderstood and deserves a clear, direct explanation.
If QFZP status is lost for a tax period, the entity is treated as a standard taxable person for that full year. Under the standard CT rate applicable to all UAE taxable persons:
- First AED 375,000 of taxable income: 0%
- Taxable income above AED 375,000: 9%
So the 9% charge does not apply to every dirham of Taxable income — the AED 375,000 zero-rate band still applies, just as it does for any mainland company. But for a profitable free zone entity generating several million dirhams in qualifying income, the loss of QFZP status for one year still results in a very significant and entirely avoidable tax charge.
Real-world illustration: A JAFZA company earns AED 14 million in total taxable Income. AED 13.2 million qualifies; AED 800,000 does not. That’s 5.7% — just above the 5% threshold. QFZP status is lost. The CT liability: approximately AED 1.2 million. Had the de minimis threshold been managed — through restructuring one or two contracts — the tax bill could have been close to zero.
What Is Qualifying Income Under MD No. 229 of 2025?
Qualifying income is income from activities specifically listed in Ministerial Decision No. 229 of 2025, and it depends on both what the income is from and who the counterparty is.
Qualifying Activities — Open to Transactions with Any Person
Income from the following activities qualifies regardless of whether the counterparty is another free zone entity, a mainland UAE company, or a foreign business:
- Manufacturing or processing of goods or materials
- Ownership, management, and operation of ships
- Fund management services (regulated by a UAE competent authority)
- Wealth and investment management services (regulated)
- Financing and leasing of aircraft, including engines and rotable components
- Reinsurance services regulated by the relevant UAE authority
- Trading of qualifying commodities — commodity trading conducted through recognised exchanges or established market frameworks
Qualifying Activities — Restricted to Free Zone Persons or Non-UAE Counterparties
For the following activities, income is qualifying only when the transaction is with another free zone person or with a party outside the UAE. Transacting directly with a UAE mainland entity on these activities generally produces non-qualifying income:
- Distribution of goods or materials in or from a Designated Zone
- Logistics services
- Headquarter services provided to related parties
- Treasury and financing services provided to related parties or conducted for the entity’s own account
- Holding of shares and other securities
Other Categories of Qualifying Income
- Income from transactions with non-UAE (foreign) persons relating to qualifying activities
- Income from qualifying intellectual property — royalties, licensing fees, and similar income meeting the IP nexus requirements
- Income that is ancillary to a qualifying activity, where the ancillary element is necessary and subordinate to the main qualifying activity
A Note on Mainland UAE Sales
Selling goods or services directly to UAE mainland clients remains one of the most common sources of non-qualifying income for free zone businesses. Unless the activity itself is on the open-access qualifying list (like manufacturing), or the transaction is routed through an approved Designated Zone distribution structure, that revenue does not qualify.
Insider Tip #2: In our experience at ProAct, JAFZA trading companies are the most frequent recipients of this surprise. A long-standing mainland UAE client relationship that represents 7–8% of annual revenue can silently push the company over the de minimis threshold. We’ve seen this discovered during the audit process — at which point it’s too late to restructure the year’s contracts. Reviewing revenue composition at mid-year, not at year end, is the safest approach.
QFZP vs. UAE Mainland Entity: Full Comparison
QFZP vs. UAE Mainland Entity — Corporate Tax Treatment
| Factor | Qualifying Free Zone Person (QFZP) | UAE Mainland Entity |
|---|---|---|
| Tax Rate on Qualifying Income | 0% | N/A |
| Tax Rate on Taxable Income (above AED 375K) | 9% (standard rate if QFZP status lost) | 9% |
| Zero-Rate Band | AED 375,000 (as standard taxable person if QFZP status lost) | AED 375,000 |
| De Minimis Threshold | Lower of 5% of revenue or AED 5M | Not applicable |
| Adequate Substance Requirement | Mandatory | No prescribed requirement |
| Audited Financial Statements | Mandatory (per MD 84 of 2025) — no revenue exemption | Mandatory above AED 50M revenue |
| Transfer Pricing Compliance | Mandatory | Mandatory |
| Qualifying Free Zone Requirement | Yes — must be in a CT-designated free zone | Not applicable |
| Mainland UAE Market Access | Restricted (generally non-qualifying income) | Unrestricted |
| QFZP Status Loss Risk | Yes — full year reclassified if any condition breached | N/A |
| Small Business Relief Eligibility | Not available | Available (revenue ≤ AED 3 million) |
| Corporate Tax Registration | Mandatory | Mandatory |
The free zone route delivers a compelling advantage — but the compliance obligations are real and ongoing. A mainland entity has fewer structural restrictions, at the cost of paying 9% on all taxable income above AED 375,000.
De Minimis Threshold: Worked Examples
The de minimis calculation catches many businesses off guard. Here’s how it works in practice.
De Minimis Threshold — Worked Examples
| Example A | Example B | Example C | |
|---|---|---|---|
| Total Revenue | AED 8M | AED 8M | AED 120M |
| Non-Qualifying Revenue | AED 350K | AED 500K | AED 6M |
| 5% of Total Revenue | AED 400K | AED 400K | AED 6M |
| AED 5M Cap | AED 5M | AED 5M | AED 5M |
| De Minimis Threshold (lower of) | AED 400K | AED 400K | AED 5M |
| NQ Revenue ≤ Threshold? | ✅ Yes (350K < 400K) | ❌ No (500K > 400K) | ❌ No (6M > 5M) |
| QFZP Status | Maintained | LOST | LOST |
| Approximate Tax Consequence | Qualifying income at 0% | 9% on all taxable income > AED 375K | 9% on all taxable income > AED 375K |
Notice in Example C: the 5% test would produce a threshold of AED 6M — but the cap at AED 5M takes precedence. Even though AED 6M of non-qualifying revenue equals exactly 5% of revenue, the AED 5M cap means QFZP status is still lost.
Key Takeaway: Always apply both tests and take the lower result. For larger entities, the AED 5M hard cap is almost always the binding constraint, regardless of revenue percentage.
What Are the Ongoing Compliance Requirements for a QFZP?
Audited Financial Statements — Mandatory, No Exemptions
Per Ministerial Decision No. 84 of 2025, every entity claiming QFZP status must prepare audited financial statements. There is no revenue floor, no carve-out for small businesses, and no transitional period. The audit must be conducted by a UAE-licensed audit firm.
Insider Tip #3: We consistently see free zone companies file their CT return before completing their audit — then find during the audit that certain income was misclassified. Amending a filed CT return is technically possible but invites FTA scrutiny. The right sequencing is always: finalise the audit → review qualifying income classification → file the CT return.
Corporate Tax Return Filing
The CT return must be filed within nine months of the financial year end. For a December year-end entity, that’s 30 September of the following year. For a March year-end, it’s 31 December.
Transfer Pricing Documentation
All related-party transactions must be at arm’s length. The disclosure form must be submitted with every CT return. For entities exceeding the applicable thresholds — AED 200 million in revenue, or part of a group with global consolidated revenue above AED 3.15 billion — a full Master File and Local File are required.
Substance Evidence
The FTA has no single prescribed form for substance. In practice, documentation should include:
- Employment contracts and payroll records showing headcount in the free zone
- Office lease agreements (dedicated, physical space)
- Board meeting minutes confirming key decisions were made in the UAE
- Evidence of management presence — travel records, email communications, organisational charts
Record Retention
Financial records, contracts, invoices, bank statements, and FTA correspondence must be kept for a minimum of seven years from the end of the tax period.
Request a compliance review from ProAct before your next filing deadline — we’ll identify any gaps while there’s still time to address them.
QFZP Compliance Calendar
Key Compliance Events for UAE Free Zone Entities
| Compliance Event | Deadline / Timing | Notes |
|---|---|---|
| Corporate Tax Registration | Based on license issue month — check FTA portal for entity-specific deadline | Applies to all businesses; penalties for late registration |
| Qualifying Income Monitoring | Ongoing — ideally monthly | Track NQ revenue ratio against de minimis in real time |
| Transfer Pricing Documentation | Maintained concurrently with transactions | Disclosure form filed with CT return |
| Audited Financial Statements | Must be completed prior to CT return filing | Mandatory for all QFZPs per MD 84 of 2025 |
| CT Return Filing | Within 9 months of financial year end | E.g., 30 September for December year-end |
| TP Disclosure Form | Submitted with CT return | Required for all entities with related-party transactions |
| Record Retention | Minimum 7 years from end of tax period | Applies to all financial and compliance records |
2026 Updates: What Many Free Zone Businesses Are Still Missing
The regulatory framework governing QFZPs has changed materially since the CT Law took effect. If you last reviewed your compliance position in 2023 or early 2024, these are the developments most likely to affect your position.
Ministerial Decision No. 229 of 2025 replaces MD 265 of 2023. The qualifying activities list has been updated, and the provisions in MD 229 are now the operative rules. Businesses relying on prior guidance or advisor analysis based on the older decision should have their position reassessed.
Ministerial Decision No. 84 of 2025 formalises the audited financial statements requirement. This was always expected, but the 2025 decision makes it unambiguous: QFZP status requires audited accounts, full stop. No audit, no QFZP status.
New qualifying activities are now explicit. Trading of qualifying commodities and reinsurance services have been clarified as qualifying activities. Treasury and financing services “for the entity’s own account” — not just for related parties — are also now expressly included. If your business has these activities, your qualifying income analysis may be more favourable than you think.
The FTA is actively reviewing free zone CT returns. The first full-year returns are now under review. Queries are being raised, and businesses without adequate documentation are being asked to demonstrate their QFZP conditions retrospectively — which is significantly harder and more expensive than maintaining that documentation from day one.
Insider Tip #4: If you haven’t had your QFZP position reviewed since the CT Law first applied to your entity, treat 2026 as the year to do it. The regulatory landscape has shifted. A position that looked sound in 2023 may need revisiting in light of the 2025 ministerial decisions.
Common QFZP Mistakes UAE Free Zone Companies Make
We see these patterns repeatedly — often when businesses come to us after the fact, trying to remediate a problem that could have been prevented.
- Invoicing mainland UAE clients directly on activities that aren’t on the open-access qualifying list, generating non-qualifying income without realising the threshold implications
- Treating a virtual office or service desk as substance — the FTA expects real, dedicated, operational presence, not just a mailing address
- Missing or incomplete intercompany documentation — management fees, director loans, and shared-service charges between group entities all need arm’s length pricing and contemporaneous records
- Applying the de minimis threshold incorrectly — most commonly by not applying the AED 5M cap or calculating 5% on the wrong revenue base
- Filing the CT return before the audit is signed off, then needing to amend when the auditors reclassify income
- Treating group compliance as a single exercise — each free zone entity must independently satisfy every QFZP condition; a parent company’s clean position does not extend to its subsidiaries
Insider Tip #5: Holding companies in free zone structures deserve particular attention. Their income profile — typically dividends, interest, and capital gains — looks deceptively clean. But if those flows come from non-qualifying activities or non-free-zone entities in ways that break the substance or qualifying income tests, the QFZP position can unravel quickly. We’ve seen it happen.
QFZP Eligibility: A Step-by-Step Decision Flow
Use this logic sequence to do a quick self-assessment of your QFZP position.
Step 1: Is your entity a juridical person (company) registered in a UAE Free Zone
designated as a qualifying free zone for CT purposes?
├── NO → QFZP status not available. Standard CT applies.
└── YES → Proceed to Step 2
Step 2: Does the entity have adequate substance in the UAE?
(Real employees, real office space, decisions made in the UAE?)
├── NO → QFZP status not met. Remediate or risk FTA challenge.
└── YES → Proceed to Step 3
Step 3: Has the entity elected to be subject to standard corporate tax?
├── YES → QFZP status waived. Standard CT applies for 5 periods.
└── NO → Proceed to Step 4
Step 4: Is the entity compliant with transfer pricing rules (Article 34)?
├── NO → QFZP conditions not met.
└── YES → Proceed to Step 5
Step 5: Has the entity prepared audited financial statements?
├── NO → QFZP conditions not met per MD 84 of 2025.
└── YES → Proceed to Step 6
Step 6: Does non-qualifying revenue stay within the de minimis threshold?
(Lower of 5% of total revenue or AED 5 million)
├── NO → QFZP status LOST for the full tax period.
└── YES → QFZP STATUS CONFIRMED ✅
→ 0% on qualifying income
→ 9% on non-qualifying income above AED 375,000
If you hit a “NO” at any step, speak to a ProAct specialist — the earlier we identify the issue, the more options there are to address it.
ProAct Compliance Assurance Workflow
At ProAct, we don’t hand clients a checklist and leave them to figure it out. We run a structured, four-layer review process built specifically for free zone entities navigating the QFZP framework — and we do it before filing deadlines, not after.
Layer 1 — Client Data Gathering We begin with a complete intake: revenue broken down by counterparty type and activity, related-party transaction schedules, payroll and headcount data, lease agreements, board minutes, and year-end financial statements. Where information is missing, we work with the client to fill the gaps before the deadline — not scramble after it.
Layer 2 — QFZP Eligibility Analysis Our senior chartered accountants map every revenue line against the qualifying activities in MD 229 of 2025, calculate the de minimis position, assess substance adequacy, and flag any condition that needs remediation. We find problems at this stage — while there is still time to do something about them.
Layer 3 — Audit and Transfer Pricing Co-ordination We work with the client’s auditors or facilitate the audit directly. Financial statements are reviewed to ensure qualifying and non-qualifying income is correctly classified. Transfer pricing documentation is prepared or reviewed, with all related-party transactions correctly disclosed and priced.
Layer 4 — CT Return Filing and Senior Sign-Off Before submission, a senior reviewer independent of the preparation process validates the return. Every QFZP condition is confirmed, documented, and signed off. Clients receive a written compliance summary — not just a filed return, but a clear record of how their QFZP status was established and maintained.
ProAct’s AI-powered accounting dashboard gives clients real-time visibility into their qualifying income ratios throughout the year. We believe compliance should be managed continuously — not assembled in a rush nine months after year end.
Our Accounting Services team supports businesses across DMCC, JAFZA, IFZA, DIFC, ADGM, and free zones throughout Dubai, Abu Dhabi, Sharjah, and all other Emirates.
Speak to a ProAct specialist before your next filing deadline — the earlier we start, the more we can do.
Frequently Asked Questions About Qualifying Free Zone Persons in UAE
Can a branch of a foreign company in a UAE free zone qualify as a QFZP?
It may — if the branch is treated as a separate juridical person under UAE law and satisfies all QFZP conditions. In practice, branch structures raise additional questions around tax residency and profit attribution that require careful analysis. Never assume eligibility for a branch without professional advice specific to that structure.
What happens if my company breaches the de minimis threshold mid-year?
QFZP status is lost for the entire tax period, not just from the date the threshold was crossed. All taxable income above AED 375,000 for the full year is then subject to 9% CT. This makes mid-year monitoring — rather than year-end discovery — the only reliable protection.
Do QFZP entities still need to register for UAE Corporate Tax?
Yes. Every UAE business, including those claiming QFZP status, must register with the FTA for corporate tax. The 0% rate on qualifying income does not substitute for registration. Failure to register carries administrative penalties regardless of the eventual tax outcome.
Can a Qualifying Free Zone Person sell to UAE mainland companies?
In most cases, direct sales or services to UAE mainland entities generate non-qualifying income — unless the activity is on the open-access qualifying list (such as manufacturing, ship operations, or certain regulated services). Each revenue stream needs to be assessed individually. Blanket assumptions in either direction carry risk.
What is the difference between a VAT Designated Zone and a Qualifying Free Zone for corporate tax?
These are two entirely separate designations serving two different regimes. A VAT Designated Zone is an area treated as outside the UAE for VAT supply purposes. A Qualifying Free Zone is a zone whose entity residents can access QFZP status for CT purposes. Being in a VAT Designated Zone does not confirm CT QFZP eligibility, and vice versa. Always verify the position separately under each regime.
Does QFZP status apply to individuals or sole traders in UAE free zones?
No. QFZP status applies only to juridical persons — incorporated companies — registered in a qualifying free zone. Natural persons, including sole proprietors and individual freelancers, are not eligible for QFZP treatment and are subject to the standard corporate tax framework on their business income.
How often is the qualifying free zones designation updated?
The designation is governed by Cabinet decision and can be revised. Major free zones including DMCC, JAFZA, IFZA, DIFC, and ADGM have been consistently included. Regardless, businesses should confirm their free zone’s current status when preparing each year’s CT return — do not rely on assumptions from prior years.
How ProAct Can Help You Maintain QFZP Status
Protecting your Qualifying Free Zone Person status in 2026 requires more than a once-a-year review. It requires continuous monitoring, accurate income classification, robust documentation, and an audit that’s completed before — not after — your CT return is filed.
Many UAE companies work with ProAct precisely because we combine technical expertise with practical, proactive support. Our team of chartered accountants and corporate tax specialists works with businesses across DMCC, JAFZA, IFZA, DIFC, ADGM, and free zones throughout Dubai, Abu Dhabi, Sharjah, and all Emirates.
What we deliver for QFZP clients:
- Annual QFZP eligibility review, updated to MD 229 of 2025
- Revenue stream mapping (qualifying vs. non-qualifying activity analysis)
- Real-time de minimis ratio monitoring via our AI-powered accounting dashboard
- Audited financial statement preparation by UAE-licensed auditors
- Transfer pricing policy and documentation
- CT return preparation, review, and FTA filing
- FTA query management and representation
Our four-layer review process means nothing goes to the FTA without a senior sign-off. Your position is documented, defensible, and aligned with the latest regulatory decisions.
Schedule Your Free Consultation with ProAct Today.
Whether you are filing for the first time, concerned about a prior-year position, or simply want to know where you stand, our team is ready to help — without obligation.
Visit proactfs.com or contact our team directly to speak with a specialist before your next deadline.
Disclaimer: This article is for general informational purposes only. It does not constitute formal tax, legal, or financial advice. The UAE corporate tax framework — including the rules governing Qualifying Free Zone Persons — is subject to legislative and regulatory change. Readers should not rely on this article as a substitute for tailored professional advice. ProAct Chartered Accountants recommends that all businesses seek guidance specific to their structure, activities, and financial circumstances before making any compliance or tax planning decisions.
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