All guides

Corporate Tax for Free Zone Companies in UAE

Quick answer

Free zone companies pay UAE Corporate Tax at 9% on non-qualifying income unless they qualify as a Qualifying Free Zone Person (QFZP) with 0% on qualifying income — a free zone licence alone does not guarantee 0% tax.

Try the free interactive tool for this topic

Open tool

Mainland revenue risk

Selling services or goods to UAE mainland clients often creates 9% CT exposure even for free zone entities. Model income streams before assuming tax-free status.

Full service page: free zone corporate tax uae →

Last verified: 14 اکتوبر 2026

Fees and rules traced to official UAE authorities. KPM Global review cadence: monthly or on FTA/GDRFA updates.

Official source basis

Federal Tax Authority (tax.gov.ae) public guidance. KPM Global simplified this for business owners — not a substitute for official FTA advice or EmaraTax records.

Fees & rules last reviewed: 14 October 2026

Frequently asked questions

Yes — CT applies; the rate depends on QFZP status and income classification.

Explore UAE services

Related UAE services

VAT Consultant DubaiCorporate Tax Registration UAEVAT Registration Cost UAEESR Filing UAEFTA Tax Agent Support UAESmall Business Relief UAEAccounting Services Cost UAERelated accountingFinancial Statement Preparation UAERelated accounting

UAE business & tax directory

Business setup & licensing

Free zones & comparisons

Visas & immigration

VAT, corporate tax & compliance

Accounting & bookkeeping

Banking & finance