A Qualifying 自由区 Person may benefit from a 0% 企业所得税 rate on Qualifying Income if every statutory condition is met.
The conditions include:
If the company fails a qualifying condition, it can lose Qualifying 自由区 Person status for the relevant Tax Period and the following four Tax Periods.
The Federal Tax Authority explains that adequate substance is assessed with reference to the company's:
A company without 阿联酋 employees is not necessarily disqualified in every situation. Certain activities may be outsourced under the applicable conditions if the company maintains adequate supervision. Nevertheless, a minimal registered address and no meaningful 阿联酋 activity may be difficult to reconcile with a substance-intensive business model.
The substance assessment should be completed before claiming 自由区 企业所得税 benefits.
The company's tax position and the shareholder's personal tax residence are separate questions.
A company incorporated in a 阿联酋 自由区 may be treated as a 阿联酋 juridical person for 企业所得税 purposes. That does not automatically make its shareholder personally resident 在阿联酋.
Foreign tax laws may also examine where the company is effectively managed.
International 创始人 should obtain advice 在阿联酋 and their country of residence.
Owning a 自由区 company does not automatically guarantee that either the company or shareholder will receive a 阿联酋 Tax Residency Certificate.
The application depends on:
A shareholder seeking a personal Tax Residency Certificate normally needs to satisfy the relevant individual conditions independently of company ownership.
A 阿联酋-resident business generally must register when its taxable supplies and imports exceed AED 375,000 over the previous 12 months or are expected to exceed the threshold within the next 30 天.
Voluntary registration may be available above AED 187,500, subject to the applicable conditions.
The company must consider:
A customer being located overseas does not automatically make every transaction zero-rated or outside the scope of 增值税.
A zero-visa company should maintain proper 会计记录 from incorporation.
Records may include:
The FTA has emphasised that taxable persons must retain 文件 supporting their 企业所得税 returns and other submissions.
An audit may be required because of:
A Qualifying 自由区 Person must prepare audited financial statements.
The lack of employees or visas does not remove the audit requirement where it otherwise applies.