DMCC Corporate Tax: The Complete Guide for Free Zone Companies (2026)
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Sources: Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (UAE Corporate Tax Law), Articles 18–19 (Qualifying Free Zone Person) · Cabinet Decision No. 55 of 2023 on Qualifying Income for the Qualifying Free Zone Person (Articles 1–9) · Ministerial Decision No. 265 of 2023 on the De Minimis Requirements for Qualifying Free Zone Persons (Articles 1–3) · Ministerial Decision No. 139 of 2023 on Qualifying Activities and Excluded Activities (Articles 1–5) · FTA Public Clarification CT P001 — Free Zone Persons and the Qualifying Free Zone Person Regime · Federal Decree-Law No. 47 of 2022, Article 3 (Standard Corporate Tax Rate of 9%) · Cabinet Decision No. 75 of 2023 on the Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 (Article 3) · FTA Public Clarification CT P002 — Corporate Tax Registration Timelines
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