UAE Free Zone Corporate Tax & Compliance Guide
Detailed 0% QFZP Qualifying Income, physical substance, de minimis non-qualifying revenue (≤ 5%), and IFRS audit rules across 45+ UAE Free Zone jurisdictions.
DMCC (Dubai Multi Commodities)
Qualifying commodities trading, service revenue rules, physical substance requirements, and mandatory IFRS audited statements.
IFZA (International Free Zone)
Service revenue qualification, 5% de minimis non-qualifying revenue cap, and transfer pricing local files for related party recharges.
Meydan Free Zone & Shams
E-commerce, SaaS, digital media, and consultancy Small Business Relief elections (SBR up to AED 3M revenue).
JAFZA & DAFZA (Logistics Hubs)
Distribution activities, designated zone status, custom duty exemptions, and re-export VAT recovery frameworks.
SAIF Zone Sharjah & RAKEZ
Industrial manufacturing, raw material imports, bill of materials costing, and annual statutory audit compliance.
ADGM & Masdar City Hubs
Financial services, asset management, tech startups, and clean energy corporate tax structuring.
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