Under the Свободная зона Материковая зона Operating Permit framework, eligible companies can use their existing employees for authorised материковая зона operations without necessarily recruiting a separate материковая зона workforce.
This does not provide unlimited permission for staff to work anywhere or conduct activities beyond the permit.
The company should maintain:
A материковая зона customer's site-access approval does not replace the employer's business-licensing obligations.
Материковая зона business can materially affect a Свободная зона company's корпоративный налог position.
A Свободная зона Person is not automatically entitled to the 0% корпоративный налог rate. It must satisfy all conditions required to be a квалифицированное лицо свободной зоны.
Where a квалифицированное лицо свободной зоны operates through a Domestic Permanent Establishment outside the Свободная зона, the profits attributable to that Permanent Establishment can be subject to the 9% корпоративный налог rate.
The official материковая зона-permit announcement also emphasises that businesses must maintain separate financial records for their материковая зона operations. The корпоративный налог charge is determined on taxable income under the applicable legislation—not simply by applying 9% to gross sales receipts without calculating taxable profit.
Does Материковая зона Revenue Automatically Destroy Свободная зона Tax Status?
A Свободная зона company may have материковая зона-related income without automatically losing квалифицированное лицо свободной зоны status, but the income must be analysed correctly.
The company should determine whether the income is:
The answer depends on:
A материковая зона permit should therefore be reviewed before—not after—the company prepares its корпоративный налог return.
Executive Council Resolution No. 11 of 2025 requires establishments operating outside their Свободная зонаs to maintain separate financial records for those activities.
The company should be able to identify:
A separate bank account may not always be legally required, but separate cost centres, ledgers and supporting records can be essential.
The accounting system should be configured before материковая зона operations begin.
For a ОАЭ-resident business, mandatory НДС registration generally applies where taxable supplies and imports exceed AED 375,000 over the preceding 12 months or are expected to exceed that amount in the next 30 дней.
Voluntary registration may be available above AED 187,500, subject to the conditions. Federal Tax Authority регистрация НДС
Certain Свободная зонаs are treated as Designated Zones for limited НДС purposes.
This special treatment mainly concerns specific supplies of goods and requires соблюдение требований with the relevant conditions. It does not mean:
A company must distinguish between:
If the group establishes a separate материковая зона company, transactions between the Свободная зона and материковая зона entities may be Related Party transactions.
Examples include:
The group should document:
Creating a материковая зона subsidiary does not allow the group to move profits arbitrarily into the Свободная зона.
The bank may request:
If the company originally described itself as conducting only international business, a sudden increase in материковая зона вид деятельности may trigger additional due diligence.
The company should update the bank accurately rather than allowing its transaction profile to become inconsistent with the information supplied during onboarding.
Some tenders require a материковая зона лицензия, specific вид деятельности, operating history or local classification.
A Свободная зона Материковая зона Operating Permit may improve access to certain commercial opportunities, but it should not be assumed to satisfy every tender.
The procuring entity may request:
Tender conditions should be reviewed before selecting the operating route.
Using a distributor does not necessarily mean the distributor must be appointed as a registered commercial agent.
The parties should distinguish between:
A registered commercial-agency relationship can have different legal consequences from an ordinary private distribution contract.
The agreement should address:
Specialist legal advice should be obtained before granting exclusive or registered rights.
A Свободная зона company may sell online, but e-commerce does not eliminate licensing, tax or customs requirements.
The company should determine:
Selling through Amazon, Noon, social media or a proprietary website does not automatically convert a Свободная зона лицензия into a материковая зона лицензия.
What If the Company Conducts Материковая зона Business Without Approval?
Operating outside the permitted объем работ can create:
The appropriate solution is not to disguise материковая зона transactions as international sales. The business should regularise its operating structure.