Free zone corporate tax uae: Uae Free Zone Qualifying Income

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265 of 2023 was repealed and replaced retroactively and a business reading last year's list is reading a repealed one

10 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.