GCC essentials / Working reference
UAE Free Zone Persons Guide
The FTA’s guide to the corporate-tax treatment of Free Zone Persons, including qualifying status and relevant activities.
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The T&M reading note
Why it deserves your time
Organises a complex topic around conditions and examples rather than a headline rate alone.
A suggested 15-minute first pass
Where to begin
- Start with qualifying-person conditions.
- Locate the relevant qualifying or excluded activity.
- Review examples and compliance sections.
Read this edition in context
CTGFZP1, May 2024 guide. Subsequent decisions may change relevant definitions or conditions.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcetax.gov.ae Catalogue review: 2026-10-13