Entity and election status
Confirm the taxable person, tax period and whether the entity is assessing Qualifying Free Zone Person treatment.
Free Zone Corporate Tax
Assess QFZP conditions before relying on Free Zone tax treatment
A Free Zone licence does not by itself establish a 0% Corporate Tax outcome. Management should assess the current conditions against the entity's activities, income, substance, transfer pricing and evidence.
Control pathwayIllustrative
- 01Facts
- 02Evidence
- 03Treatment
- 04Approval
Decision framework
Six areas to evidence
The assessment is entity- and period-specific. It should be revisited when activities, customers, related-party flows or official rules change.
Income classification
Map qualifying income, excluded activities and other income to the current legislation and the entity's transactions.
Substance and governance
Document adequate substance, management oversight and the people, assets and expenditure connected with the activities.
Transfer pricing
Review related-party and connected-person transactions, arm's-length support and applicable documentation requirements.
De minimis test
Calculate non-qualifying revenue using the applicable numerator, denominator and period evidence.
Financial statements
Confirm the applicable audited-financial-statement requirement and retain the supporting records.
Use the detailed QFZP decision module
The canonical Free Zone entity page contains direct answers, a worked decision example, evidence checklist, official sources and FAQs.
Review QFZP conditionsEstimate, then verify
The Corporate Tax calculator is an indicative decision aid. It does not determine QFZP eligibility or replace a fact-specific review.
Open the Corporate Tax calculatorRequest a Free Zone Corporate Tax review
Discuss the entity's activities, income streams, related parties and available evidence. Deliverables, responsibilities, timing and exclusions are agreed in writing.
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