The Ministry of Finance and Federal Tax Authority issued clarifying guidance in mid-2024 on the Qualifying Free Zone Person criteria — the conditions under which free-zone entities retain the 0% corporate-tax rate on qualifying income (versus the 9% mainland rate). Clarifications cover substance requirements, qualifying activity definitions, and de minimis non-qualifying income thresholds. Material for the practical tax position of free-zone-resident professionals.
Free-zone-based founders, consultants, and entities relying on the 0% qualifying-income regime.