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QFZP Eligibility · UAE Corporate Tax
A Free Zone licence alone
won’t get you 0%.
The 0% rate belongs to a Qualifying Free Zone Person, and only on qualifying income. Miss one condition and the standard 9% applies. Take the two-minute test and see exactly where you stand.
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What decides whether you keep the 0% rate
Free zone status is tested every tax period, not just at setup. Each condition below has to hold, miss one and that income moves to the standard 9%.
01
Juridical person
The regime is built for companies. A freelancer or sole establishment sits outside it, whatever the trade licence says.
Decree-Law 47 of 2022
02
Adequate substance
Core income-generating activity, staff, premises and spend must genuinely sit in the zone. A mailbox does not pass.
Substance test
03
Qualifying income
Revenue from other free zone persons or from clients abroad generally qualifies. Sales to individuals usually do not.
Cabinet Decision 100 of 2023
04
Qualifying activity
Your core activity has to appear on the qualifying list, manufacturing, trading, logistics, holding and the rest.
Ministerial Decision 265 of 2023
05
No excluded activity
A separate list is carved out entirely. Income from an excluded activity can never be qualifying, and it eats the de minimis cap.
Excluded activities list
06
De minimis
Non-qualifying revenue is capped at the lower of 5% of turnover or AED 5m. Cross it and status is lost for five years.
5% or AED 5,000,000
07
Audited accounts
Audited IFRS financial statements are mandatory for every QFZP, whatever the revenue. There is no small-company exemption.
Audited statements, IFRS
08
Transfer pricing
Deals with related and connected persons must follow arm’s length pricing and be documented, even inside one group.
Arm’s length, documented
09
Free zone regime
A free zone person can elect the standard regime instead. Once that choice is made, it switches the 0% rate off.
No election out of 0%
The assessment
Nine questions to your QFZP standing
Pick the option closest to your reality. Your standing builds as you go — jump between questions with the track below.
0 of 9 answered
Your result
Where GenZone reads your position
0%
0 of 9 met
Indicative rate on qualifying income
Condition by condition
Turn this into an audit-ready position
GenZone maps your revenue lines to the qualifying and excluded lists, tests your de minimis headroom, checks substance and transfer pricing, and documents a defensible QFZP file before you file.
The rules, in plain language
The detail behind the assessment: the rates and caps that decide your position, and which activities can sit at 0%.
This tool is an indicative self-check, not tax advice. QFZP rules are fact specific and turn on the detail of your activities, income and structure. Federal Decree-Law No. 47 of 2022, Cabinet Decision No. 100 of 2023 and Ministerial Decision No. 265 of 2023 govern the regime. Confirm your position with a qualified adviser before filing.