UAE Qualifying Free Zone Person (QFZP) 0% Tax Checker (2026/2027)
Verify 0% UAE Corporate Tax eligibility under Cabinet Decision No. 55 & 139 of 2023 for Free Zone businesses.
Freezone Revenue & Compliance Inputs
Adequate Substance in UAE Free Zone?Staff, office space & core income generating activities
Prepares Audited Financial Statements?Mandatory requirement for QFZP status
QFZP Status Assessment
✅ Qualifies for 0% Corporate Tax
De Minimis Threshold (5% or AED 5M):AED 232,500
De Minimis Test Result:PASSED
Applicable Tax Rate:0% (QFZP Rate)
Real-Time Mathematical Audit
Live Step-by-Step QFZP 0% Tax Eligibility Audit
Line-by-line proof of Cabinet Decision No. 55 & Ministerial Decision No. 139 of 2023 de minimis compliance.
Step 1: Total Revenue & Income SplitAED 4,650,000 Total
Qualifying Freezone Income: AED 4,500,000
Non-Qualifying / Mainland Revenue: AED 150,000
Step 2: Ministerial Decision 139 De Minimis TestDe Minimis Passed ✅
Statutory Cap (5% or AED 5M): AED 232,500
Actual Non-Qualifying Revenue: AED 150,000
Step 3: Adequate Substance & IFRS AuditCompliant ✅
Adequate Freezone Substance: YES
Audited Financial Statements: YES (IFRS Compliant)
Step 4: Final Corporate Tax Verdict0% QFZP Status ✅
Applicable Corporate Tax Rate: 0% (Qualifying Free Zone Person)
Tax Status Risk Period: Clean Compliance
UAE QFZP Qualifying Activities vs Non-Qualifying Matrix (2026/2027)
| Income Source / Activity | Counterparty Location | QFZP Tax Rate | Cabinet Decision Reference |
|---|---|---|---|
| Manufacturing & Processing Goods | Free Zone or Foreign Person | 0% Corporate Tax ✅ | Cabinet Decision No. 55 of 2023 |
| Headquarter & Treasury Services | Related Parties Worldwide | 0% Corporate Tax ✅ | Ministerial Decision No. 139 of 2023 |
| Retail Sales to Mainland Individuals | UAE Mainland Consumers | 9% Standard Rate (De Minimis Counted) | Ministerial Decision No. 139 of 2023 |
Knowledge Base
Frequently Asked Questions (UAE QFZP 0% Tax)
A QFZP is a Free Zone company that satisfies 5 strict conditions: 1) Maintains adequate substance in a UAE Free Zone, 2) Derives Qualifying Income, 3) Has not elected to be subject to standard 9% tax, 4) Complies with Transfer Pricing rules, and 5) Satisfies the De Minimis requirement.
ADVAQ UAE Corporate Tax Advisory
Secure Your 0% QFZP Corporate Tax Status with ADVAQ
Our UAE tax consultants perform transfer pricing audits, de minimis testing, and IFRS financial statement reviews to safeguard your 0% freezone tax status.