Qualifying Free Zone Person Under UAE’s Corporate Tax Law

Shuraatax14 Jul, 2025Finance

So, what exactly is a Qualifying Free Zone Person in UAE? It’s a Free Zone company that meets certain conditions, like doing the right kind of business activities, keeping proper offices and operations in the UAE, and following rules on how they deal with related companies. If a Free Zone business ticks all these boxes, it can continue to benefit from zero corporate tax on its qualifying income.