Free Zone Corporate Tax.
Assess the conditions. Not assumptions.
Assess your company’s Qualifying Free Zone Person position. Examine activities, income, substance and reporting requirements before relying on a tax treatment.
Founder’s experience
Free zones served
Core service disciplines
Based. UAE focused.
UAE business landscape · Illustrative photograph
A free-zone licence.
A separate tax assessment.
Being incorporated in a free zone does not automatically establish that all income qualifies for a 0% Corporate Tax rate. The business activity, income profile and applicable conditions matter.
We examine the relevant period and evidence, identify the conditions requiring attention and explain unresolved issues. The assessment is specific to the entity and its activities, rather than a blanket conclusion based on location.
DMCC
Meydan Free Zone
RAKEZ
A clear scope.
Purpose behind every step.
Entity & activity mapping
Establish the licence, actual activities and business arrangements.
Income analysis
Map revenue streams, counterparties and information needed to assess their treatment.
Qualifying conditions
Assess the relevant QFZP conditions and the supporting evidence within scope.
Substance & operations
Examine the information supporting the relevant operational and substance requirements.
Reporting readiness
Identify relevant accounting, audit, transfer-pricing and return matters for follow-up.
Findings & next steps
Document the position, evidence gaps and matters requiring further analysis.
Useful findings.
Clear reporting.
A fact-specific assessment
Relevant conditions considered against the business and period reviewed.
A visible evidence gap list
Records and questions requiring further support clearly identified.
An action plan for management
Practical follow-up work and reporting considerations set out.
A 0% rate applies to qualifying income only where the applicable conditions are met. This assessment is not FTA certification, an audit opinion or a guarantee of a particular tax outcome.
Bring the requirement.
We’ll map the records.
Licence and incorporation records, detailed activity description, revenue by stream and counterparty, contracts, financial statements, staffing and operational information, and existing tax workings.
Before work begins
We clarify the work, reporting period and the information your team needs.
Fees and timing depend on complexity, record readiness, access and the work agreed.
We agree record access, approvals and how unresolved items will be handled.
Lukas Willach
Accounting & Corporate Tax · Published Google review excerpt
Founder & CEO · Capital Plus Auditing of Accounts
A Dubai-based firm.
A personal approach.
Capital Plus Auditing of Accounts supports UAE companies with accounting, audit and tax requirements from its office in Business Bay, Dubai. Our Corporate Tax work starts with your business facts and the records needed to support the position being reported.
01 / Accounts and tax considered together
Understand how your accounting information supports the tax computation.
02 / Questions raised before filing
Discuss missing information and judgement points before finalisation.
03 / A scope matched to your entity
Separate registration, return work and specialist advice clearly.
Specific questions.
Straightforward answers.
Does every free-zone company automatically pay 0% Corporate Tax?
No. QFZP status and qualifying income depend on the applicable conditions. A free-zone address or licence alone is not sufficient to establish the treatment.
Do free-zone companies still need to consider registration and returns?
Yes. The free-zone tax regime should not be treated as an automatic exemption from registration and filing responsibilities. Assess the requirements for your entity.
Can the position change between tax periods?
The facts and conditions should be assessed for the relevant period. Changes in activity, income or other circumstances may require a fresh review.
How do we get started?
Tell us the service required, company jurisdiction, reporting period and deadline. Our team will discuss the scope and the information needed before an engagement is agreed.
Official reference: FTA free zone persons guide ↗
Sources checked 19 October 2026. The rules relevant to your facts and tax period must be checked.
Tell us what you need.
Let’s plan the next step.
Tell us the service you need, where your company is registered and any deadline you are working towards. Our team will discuss your requirements and explain the proposed scope before you decide how to proceed.
ParkLane Tower, Business Bay
Office 605, ParkLane Tower
Business Bay, Dubai, UAE
Corporate Tax enquiry.
Share your requirement and deadline. We’ll be in touch.