Registration is required for everyone
Every UAE company, including those licensed in a free zone, must register for Corporate Tax with the Federal Tax Authority and file an annual return, even where no tax is ultimately payable.
The 0% rate depends on conditions
A free zone company can apply the 0% rate to qualifying income only if it meets the conditions to be a Qualifying Free Zone Person. These include maintaining adequate substance in the zone, earning qualifying income, keeping non-qualifying revenue within the de minimis limits, and preparing audited financial statements.
Practical checklist
Before filing, confirm that your activities and customers fall within the qualifying categories; review any income from mainland customers; make sure audited accounts will be ready in time; and keep documentation that supports your position.
This article is general information, not advice for your specific situation. Rules change, so please contact us before acting on it.
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