Horizon source briefing
UAE Federal Tax Authority: Free Zone Person tax bulletin
The FTA bulletin defines the Qualifying Free Zone Person conditions, qualifying-income perimeter, de minimis test and compliance obligations under UAE Corporate Tax.
What the source contributes
The FTA bulletin defines the Qualifying Free Zone Person conditions, qualifying-income perimeter, de minimis test and compliance obligations under UAE Corporate Tax.
Free-zone de minimis ceiling: Lower of 5% or AED 5m. Reference period: Non-qualifying revenue in the tax period. Status in the Horizon dossier: Observed.
Official Qualifying Free Zone Person conditions and lower-of-AED-5-million-or-5-percent non-qualifying revenue boundary.
Free-zone de minimis ceiling · Non-qualifying revenue in the tax period · Observed
Official QFZP conditions and non-qualifying revenue limit.
Horizon synthesis and use
- Evidence used in the Fashion, Luxury & Creative Industries in United Arab Emirates: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Professional & Business Services in United Arab Emirates: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Retail, Luxury & E-commerce in United Arab Emirates: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Use it to test whether the entity, activity, counterparties, substance and records support the 0% treatment before pricing or structuring a free-zone operation.
- The value is retained with its period and status. It is not converted into a synthetic market-attractiveness score or treated as a company-specific forecast.
Before using the evidence
Four questions that keep the conclusion honest
- 01Which legal activity, applicant type and jurisdiction does “UAE Federal Tax Authority: Free Zone Person tax bulletin” actually cover?
- 02Which approval, filing, fee, eligibility condition or competent authority is stated directly, and which still requires written confirmation?
- 03Does the rule apply to United Arab Emirates · Country intelligence, United Arab Emirates country dossier, United Arab Emirates country dashboard, or only to a narrower licence, entity, free zone, product or worker category?
- 04The record was reviewed on 2026-10-29; what has UAE Federal Tax Authority changed or superseded since that date?
Where Horizon integrates this source