{ "name": "uaecorporatetaxcalculator.com Uae Free Zone Qualifying Income", "title": "Uae Free Zone Qualifying Income", "url": "https://uaecorporatetaxcalculator.com/datasets/uae-free-zone-qualifying-income/", "csv": "https://uaecorporatetaxcalculator.com/datasets/uae-free-zone-qualifying-income.csv", "markdown": "https://uaecorporatetaxcalculator.com/datasets/uae-free-zone-qualifying-income/index.md", "computed_at": "2026-09-26", "license": "https://uaecorporatetaxcalculator.com/terms", "headline": "The Uae Free Zone Qualifying Income carries 3 published figures read from 2 sources' own pages, from 0 to 9 percent, read 26 September 2026.", "quotes": [ "The Uae Free Zone Qualifying Income carries 3 published figures read from 2 sources' own pages, from 0 to 9 percent, read 26 September 2026.", "2 of the 5 named sources read in full publish a figure; 3 publish none, read 26 September 2026.", "Uae Free Zone Qualifying Income, qualifying or excluded qualifying free zone person: median 0 percent across 1 source, read 26 September 2026.", "Uae Free Zone Qualifying Income, qualifying or excluded qualifying income: median 0 percent across 1 source, read 26 September 2026.", "Uae Free Zone Qualifying Income, qualifying or excluded non-qualifying income: median 9 percent across 1 source, read 26 September 2026.", "The median is unchanged since 25 September 2026 (was 0 percent across 3)." ], "citation": "\"uaecorporatetaxcalculator.com Uae Free Zone Qualifying Income\", updated 2026-09-26, https://uaecorporatetaxcalculator.com/datasets/uae-free-zone-qualifying-income/.", "changed_since": { "since": "2026-09-25", "previous_median": 0, "delta": 0, "direction": "unchanged", "sentence": "The median is unchanged since 25 September 2026 (was 0 percent across 3)." }, "national": { "unit": "%", "n": 3, "median": 0, "min": 0, "max": 9, "p25": 0, "p75": 9, "mean": 3, "units": { "%": 3 }, "published_sources": 2, "named_sources": 6, "read_sources": 5, "not_published": 3, "published_share": 0.4 }, "by_axis": { "qualifying or excluded": { "qualifying free zone person": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "qualifying income": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "non-qualifying income": { "%": { "n": 1, "median": 9, "min": 9, "max": 9, "p25": 9, "p75": 9, "mean": 9 } } } }, "rows": [ { "source": "Ministry of Finance - Corporate Tax (free zone section)", "url": "https://mof.gov.ae/en/public-finance/tax/corporate-tax/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "qualifying or excluded": "qualifying free zone person" }, "retrieved_at": "2026-09-25", "quote": "However, a Free Zone Person that meets the conditions to be considered a Qualifying Free Zone Person can benefit from a Corporate Tax rate of 0% on their Qualifying Income.", "source_class": "primary-government", "text_sha256": "88834bed867c5b55f591f39e44c303da47eb2781de5832d8afdea08e0bd30031" }, { "source": "Federal Decree-Law No. (47) of 2022, Chapter on Free Zone Persons", "url": "https://uaelegislation.gov.ae/en/legislations/1582", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "qualifying or excluded": "qualifying income" }, "retrieved_at": "2026-09-19", "quote": "Corporate Tax shall be imposed on a Qualifying Free Zone Person at the following rates: 0% (zero percent) on Qualifying Income.", "source_class": "primary-government", "text_sha256": "6fb9eaf4821620b572dce45454ba5c232cac73abc46f542f67ce8db5a4ad66e5" }, { "source": "Federal Decree-Law No. (47) of 2022, Chapter on Free Zone Persons", "url": "https://uaelegislation.gov.ae/en/legislations/1582", "figure": "9%", "value": 9, "unit": "%", "vat": null, "axis": { "qualifying or excluded": "non-qualifying income" }, "retrieved_at": "2026-09-19", "quote": "9% (nine percent) on Taxable Income that is not Qualifying Income under Article 18 of this Decree-Law and any resolution issued by the Cabinet at the suggestion of the Minister in respect thereof.", "source_class": "primary-government", "text_sha256": "6fb9eaf4821620b572dce45454ba5c232cac73abc46f542f67ce8db5a4ad66e5" } ], "not_published": [ { "source": "Cabinet Resolution Identifying the Qualified Income for the Qualifying Free Zone Person (Cabinet Decision No. 100 of 2023)", "url": "https://uaelegislation.gov.ae/en/legislations/2175", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "Ministry of Finance issues two Ministerial Decisions on Qualifying Activities and Excluded Activities in Free Zones and on Recognised Price Reporting Agencies", "url": "https://mof.gov.ae/en/news/ministry-of-finance-issues-two-ministerial-decisions-on-qualifying-activities-and-excluded-activities-in-free-zones-for-corporate-tax-purposes-and-on-recognised-price-reporting-agencies/", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "Ministry of Finance announces issuance of Cabinet Decision expanding the scope of Corporate Tax exemption", "url": "https://mof.gov.ae/en/news/ministry-of-finance-announces-issuance-of-cabinet-decision-expanding-the-scope-of-corporate-tax-exemption/", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://uaelegislation.gov.ae/en/legislations/2175", "label": "Cabinet Resolution Identifying the Qualified Income for the Qualifying Free Zone Person (Cabinet Decision No. 100 of 2023)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mof.gov.ae/en/public-finance/tax/corporate-tax/", "label": "Ministry of Finance - Corporate Tax (free zone section)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mof.gov.ae/en/news/ministry-of-finance-issues-two-ministerial-decisions-on-qualifying-activities-and-excluded-activities-in-free-zones-for-corporate-tax-purposes-and-on-recognised-price-reporting-agencies/", "label": "Ministry of Finance issues two Ministerial Decisions on Qualifying Activities and Excluded Activities in Free Zones and on Recognised Price Reporting Agencies", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mof.gov.ae/en/news/ministry-of-finance-announces-issuance-of-cabinet-decision-expanding-the-scope-of-corporate-tax-exemption/", "label": "Ministry of Finance announces issuance of Cabinet Decision expanding the scope of Corporate Tax exemption", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://uaelegislation.gov.ae/en/legislations/1582", "label": "Federal Decree-Law No. (47) of 2022, Chapter on Free Zone Persons", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mof.gov.ae/en/financial-legislation/", "label": "mof.gov.ae", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through the estate's fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 2 of the 5 named sources that could be read published a usable figure; 3 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 10 candidate sentence(s) were refused by a reviewer with the reason recorded. Derivation as chartered: one row per qualifying activity and per excluded activity with the instrument and the date it entered or left the list, beside the two thresholds that break the relief (the de minimis share of non-qualifying revenue and its cash cap); the derivation nobody publishes is the SAME free zone business priced both ways - as a Qualifying Free Zone Person at 0% and as an ordinary taxable person at 9% - with the activity line that decides which, and a standing history of the list, since Ministerial Decision No. 265 of 2023 was repealed and replaced retroactively and a business reading last year's list is reading a repealed one", "embed": "

0 to 9 percent

3 published figures, Uae Free Zone Qualifying Income, across 2 sources, read 26 September 2026

Source: uaecorporatetaxcalculator.com Uae Free Zone Qualifying Income
" }