Ministerial Decision 229 - Gulf Business Journal

UAE free zone tax: QFZP conditions and the 0 % rate explained

June 18, 2026May 24, 2026 by James Thornton

UAE free zone entities pay 0 % corporate tax on qualifying income if they achieve Qualifying Free Zone Person (QFZP) status under Ministerial Decision No. 229 of 2025. QFZP status requires meeting six strict conditions — substance, qualifying act

UAE mainland vs free zone: which is right for your business in 2026?

June 18, 2026May 13, 2026 by Sara Al-Rashid

UAE mainland licences let you trade directly with UAE customers at 9% corporate tax. UAE free zones offer 0% on qualifying income plus 100% foreign ownership, conditional on meeting strict 2026 QFZP rules.

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