Eligibility of Qualifying Free zone (QFZ) benefit to the company (Corporate Tax in UAE)
Blog / By Master Consultant
The Company's business operations may qualify for the 0% corporate tax incentive solely if it is established within a designated free zone and adheres to the following stipulated conditions:
• Sufficient substance is maintained within the Free Zone;
• It generates Qualifying Income as outlined in the Cabinet Decision;
• It has not opted to be subject to corporate tax;
• It complies with the UAE Transfer Pricing regulations; and
• It satisfies any additional conditions as prescribed.