Flat rate
0.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
0.0%
United Arab Emirates, without the regime
Overview
- Regime
- Free Zone Regime
- Country
- United Arab Emirates
- Type
- Free zone
- Status
- Active
- Effective from
- Jun 1, 2023
- Expires on
- —
Details
- Summary
- 0% corporate tax for qualifying income in designated free zones. Over 40 free zones across the UAE including DIFC, ADGM, JAFZA, and DMCC.
- Eligibility
- Companies registered and operating in qualifying UAE free zones
- Benefits
- 0% corporate tax on qualifying income, 100% foreign ownership, full repatriation of profits
- Requirements
- Must maintain adequate substance in the free zone, derive qualifying income, comply with transfer pricing rules
- Limitations
- Non-qualifying income (e.g., income from mainland UAE transactions) taxed at standard 9% rate. Must meet substance requirements.
- Income types covered
- Qualifying income from activities within free zones or with overseas entities
- Duration details
- Ongoing while conditions are met
View source UAE Federal Tax Authority