Mon-Fri from 08:00 till 19:00 Kyiv
Generic selectors
Exact matches only
Search in title
Search in content
Search in posts
Search in pages
Generic selectors
Exact matches only
Search in title
Search in content
Search in posts
Search in pages
Generic selectors
Exact matches only
Search in title
Search in content
Search in posts
Search in pages
Only letter and space (from 2 till 30 characters)
Enter correct number, ex. +380777777777

The UAE has released new guidance on corporate taxation of SEZ companies

The UAE has released new guidance on corporate taxation of SEZ companies

Therefore, to qualify as a qualified free zone entity, qualified companies must meet a number of conditions.

Qualified companies are subject to corporate tax at a rate of 0% on qualified income and 9% on other taxable income.

As defined in the guidance, qualified income is income from transactions with other qualified companies or Free Zone companies, as well as from certain activities within the designated geographic boundaries of the Free Zone. Non-qualified income – income from a foreign or local permanent establishment, real estate and intellectual property is taxed at a rate of 9%.

Qualified companies must comply with transfer pricing rules and the arm’s length principle in related party transactions and are not entitled to the benefits available to non-qualified companies.

All Free Zone companies, including qualified companies, are required to register with the tax administration and maintain audited financial statements for corporate tax purposes.

Order service

with our specialists

Only letter and space (from 2 till 30 characters)
Enter correct number, ex. +380777777777
Only name@mail.com format accepted
Only letter, numbers and spaces (from 2 till 30 characters)
Any questions left?

Sign up for free consultation with our specialist

Only letter and space (from 2 till 30 characters)
Enter correct number, ex. +380777777777