🇦🇪 FREE ZONE REGIME
United Arab Emirates — Special Tax Regime
Status
Active
Effective From
Jun 1, 2023
📋 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
💰 FINANCIAL
Flat Rate
0.0%
🏛 COUNTRY TAX CONTEXT
Tax System
Territorial
Top PIT Rate
0.0%
Corporate Tax
9.0%
VAT
5.0%
Capital Gains
0.0%
Treaty Count
137
📚 SOURCE
UAE Federal Tax Authority
View source →
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