UAE corporate tax, zone by zone.
Every UAE free zone company must register and file for corporate tax. The 0% rate is not automatic — it depends on Qualifying Free Zone Person conditions that vary in practice from zone to zone. Each guide below covers registration, filing, the QFZP conditions, and the audit rules that apply in that specific free zone.
International Free Zone Authority (Dubai)
Registration, filing, the QFZP 0% conditions, and the new licence-renewal audit requirement under Administrative Resolution No. 001/2025.
Dubai Multi Commodities Centre
Registration, filing, the QFZP 0% conditions, the 180-day DMCC audit deadline, and the approved auditor panel.
Meydan Free Zone (Dubai)
Registration, filing, the substance condition for flexi-desk companies, audit at renewal, and the Small Business Relief alternative.
Ras Al Khaimah Economic Zone
Registration, filing, and the manufacturing advantage — how Qualifying Activities let industrial RAKEZ companies sell mainland and keep 0%.
Jebel Ali Free Zone
Logistics and industrial hub — substance, qualifying activities, and audit panel.
Dubai International Financial Centre
Financial services zone — QFZP conditions for regulated activities and approved auditors.
Sharjah Media City
Sharjah media and creative zone — registration, filing, and QFZP for freelancers and studios.
Dubai Airport Free Zone
Aviation-adjacent Dubai zone with an approved auditor panel — QFZP conditions.
Abu Dhabi Global Market
Abu Dhabi financial free zone — QFZP for financial and holding structures.