The FTA issued a guide describing how corporate tax applies to Free Zone Persons, including the conditions tied to qualifying income and the 0% rate.
What the official release says
The guide sets out the authority’s explanation of the free-zone regime and the requirements a qualifying person must meet. The rate is conditional, not a blanket exemption for every free-zone company.
Context for readers
Businesses should consult the current guide, legislation and their advisers. This summary does not determine whether any particular income qualifies.
This is a retrospective editorial summary, published on this site on 26 April 2025. The source-release date shown above identifies the date of the underlying official announcement.
This report summarizes public documents. Figures are attributed to their issuing organizations and are not independently audited by this publication.