Under the Serbest Bölge Anakara Operating Permit framework, eligible companies yapabilir use their existing çalışanlar for authorised anakara operations without necessarily recruiting a separate anakara workforce.
This does not provide unlimited permission for staff to work anywhere or conduct activities beyond the permit.
The company gerekir maintain:
A anakara customer's site-access approval does not replace the işveren's business-licensing obligations.
Anakara business yapabilir materially affect a Serbest Bölge company's Kurumsal Vergi position.
A Serbest Bölge Person is not automatically entitled to the 0% Kurumsal Vergi rate. It gerekir satisfy all conditions required to be a Nitelikli Serbest Bölge Kişisi.
Where a Nitelikli Serbest Bölge Kişisi operates through a Domestic Permanent Establishment outside the Serbest Bölge, the profits attributable to that Permanent Establishment yapabilir be bağlıdır the 9% Kurumsal Vergi rate.
The official anakara-permit announcement ayrıca emphasises that businesses gerekir maintain separate financial records for their anakara operations. The Kurumsal Vergi charge is determined on vergiye tabi gelir under the applicable legislation—not simply by applying 9% to gross sales receipts without calculating vergiye tabi kâr.
Does Anakara Revenue Automatically Destroy Serbest Bölge Tax Status?
A Serbest Bölge company olabilir have anakara-ilgili income without automatically losing Nitelikli Serbest Bölge Kişisi status, but the income gerekir be analysed correctly.
The company gerekir determine whether the income is:
The answer bağlıdır:
A anakara permit gerekir bu nedenle be reviewed before—not after—the company prepares its Kurumsal Vergi return.
Executive Council Resolution No. 11 of 2025 requires establishments operating outside their Free Zones to maintain separate financial records for those activities.
The company gerekir be able to identify:
A separate banka hesabı olabilir not always be legally required, but separate cost centres, ledgers and supporting records yapabilir be essential.
The muhasebe system gerekir be configured before anakara operations begin.
For a BAE-resident business, zorunlu KDV kayıt generally applies where vergiye tabi teslimatlar and imports exceed AED 375,000 over the preceding 12 months or are expected to exceed that amount in the next 30 gün.
Gönüllü kayıt olabilir be available above AED 187,500, bağlıdır the conditions. Federal Vergi Otoritesi KDV Kaydı
Certain Free Zones are treated as Designated Zones for limited KDV purposes.
This special treatment mainly concerns specific supplies of goods and requires uyumluluk with the relevant conditions. It does not mean:
A company gerekir distinguish between:
If the group establishes a separate anakara company, transactions between the Serbest Bölge and anakara entities olabilir be İlgili Party transactions.
Examples include:
The group gerekir document:
Creating a anakara subsidiary does not allow the group to move profits arbitrarily into the Serbest Bölge.
The bank olabilir request:
If the company originally described itself as conducting only international business, a sudden increase in anakara activity olabilir trigger additional due diligence.
The company gerekir update the bank accurately rather than allowing its transaction profile to become inconsistent with the information supplied during onboarding.
Some tenders require a anakara lisans, specific activity, faaliyet geçmişi or local classification.
A Serbest Bölge Anakara Operating Permit olabilir improve access to certain commercial opportunities, but it gerekir not be assumed to satisfy every tender.
The procuring entity olabilir request:
Tender conditions gerekir be reviewed before selecting the operating route.
Using a distributor does not necessarily mean the distributor gerekir be appointed as a registered commercial agent.
The parties gerekir distinguish between:
A registered commercial-agency relationship yapabilir have different legal consequences from an ordinary private distribution contract.
The agreement gerekir address:
Specialist legal advice gerekir be obtained before granting exclusive or registered rights.
A Serbest Bölge company olabilir sell online, but e-ticaret does not eliminate licensing, tax or customs requirements.
The company gerekir determine:
Selling through Amazon, Noon, social media or a proprietary website does not automatically convert a Serbest Bölge lisans into a anakara lisans.
What If the Company Conducts Anakara Business Without Approval?
Operating outside the permitted scope yapabilir create:
The appropriate solution is not to disguise anakara transactions as international sales. The business gerekir regularise its operating structure.