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QFZP self-test.

A ten-minute test of whether your UAE free-zone company qualifies for the 0% Corporate Tax rate under the Qualifying Free Zone Person regime.

Plain English · no email required · five questions · honest result.

1. Is your company incorporated in a UAE Free Zone?

DMCC, JAFZA, IFZA, Meydan, RAKEZ, SHAMS, DSO, DAFZ, SPC, DWC and similar. NOT mainland LLC, NOT DIFC/ADGM regulated entities for this test.

Yes — I have a free-zone licence No — I'm mainland or regulated FS

2. Do you have real operating substance in the Free Zone?

Real office space (not just a desk address), at least one full-time employee, operating expenditure proportionate to your activity, decisions made in the zone.

Yes — real office, real staff, decisions made here Partial — desk address or shared workspace; one or two staff No — mailbox / flexi-desk only

3. Where does most of your income come from?

"Qualifying income" includes transactions with other Free Zone Persons, plus certain qualifying activities listed by the FTA (manufacturing, logistics, holding shares, certain trading, fund management, etc.).

Mostly from other UAE free-zone companies, or activities on the FTA qualifying list Mixed — some qualifying, some mainland or international customers Mostly from UAE mainland customers Mostly from international customers (outside the UAE)

4. Approximately what % of revenue is non-qualifying?

If you sell to mainland UAE non-free-zone customers, or do an excluded activity, that income is non-qualifying. The de-minimis tolerance is the LOWER of 5% of total revenue or AED 5 million.

Under 5% AND under AED 5M Between 5% and 15% Over 15%, or unsure

5. Will you prepare audited financial statements?

Mandatory for QFZP. IFRS or IFRS-for-SMEs, audited by a UAE-licensed auditor.

Yes — auditor already engaged Planning to engage one this year No / unsure

This self-test is general guidance, not tax advice for your specific situation. Rules are stated as of May 2026 and may change. Confirm with a registered tax adviser before relying on a result.

Axioraa · Dubai, UAE · axioraa.com