10 October 2026 · Cost
What Does QFZP Filing Cost?
The Federal Tax Authority's Free Zone Persons guide shows why a QFZP return needs more than a licence. A sensible professional quote should cover revenue classification, expense allocation, financial-statement tie-out and records review. If an independent auditor's report is needed, the quote must say whether that work sits outside the filing support.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
A QFZP fee is a scope question
A QFZP filing fee is a scope question, not a government tariff. Article 18 of Federal Decree-Law No. 47 of 2022, Ministerial Decision No. 229 of 2025 and Ministerial Decision No. 84 of 2025 describe conditions and records. They do not prescribe a consultant's professional fee. A quote that gives one low number without naming revenue classification, allocation, statements and submission work has not priced the job; it has deferred the difficult parts.
Ask for a deliverables schedule before comparing totals. It should say whether the work begins with a trial-balance review, whether every revenue stream is classified, how shared costs are allocated, and whether the final schedules are reconciled to audited financial statements. The quote should also state what the business must supply and what happens when a contract, ledger balance or customer record is missing.
We recommend pricing the evidence burden, not the company name. A single-activity company with a clean ledger needs a different review from a group treasury entity with related-party charges and a domestic operation. If the provider cannot explain that difference in plain terms, the cheapest number is not yet a useful comparison.
The revenue map is usually the first cost driver
Revenue classification takes time because each stream needs a customer, beneficiary, activity and evidence conclusion. A company with four clean streams is not the same job as one with sales, royalties, financing, property income and group charges mixed in one ledger. The quote should say whether the review covers the full population or only a sample, and who resolves exceptions.
Cost rises again when the revenue map points to a Domestic Permanent Establishment, related-party transaction or Designated Zone distribution question. The provider may need contracts, customer confirmations, import records, employee information and a transfer-pricing analysis. Those are distinct work items. They should not disappear inside a line called filing support.
The mistake we see most is accepting a fee based on the number of forms rather than the number of judgments. The EmaraTax fields are not the hard part. The hard part is defending why a revenue line qualifies, why a shared cost belongs in a component and why the financial statements agree with the tax schedule.
| Workstream | What changes the work | Ask for in the quote |
|---|---|---|
| Revenue classification | Number of streams, counterparties, activities and beneficiary analysis | Revenue register and exception list |
| Expense allocation | Direct costs, shared overheads and allocation basis | Cost schedule with method note |
| Financial-statement tie-out | Trial balance quality, audit status and unreconciled balances | Reconciliation and open-items log |
| Auditor handoff | Whether QFZP or distribution procedures need independent auditor input | Named handoff pack and exclusion |
A small classification issue can change the work
Shared costs need more than a percentage copied from last year. The FTA guide expects expenses to be allocated between the Qualifying Income and other Taxable Income components in a reasonable manner consistent with the arm's-length principle. Direct costs can follow the stream they support. Shared payroll, premises or technology costs need a reason that matches the resource used.
A quote should say whether it includes rebuilding the allocation schedule or only checking a client-prepared version. It should also say whether related-party charges receive a document review, whether management must approve the method, and whether the provider will reopen the calculation when a new contract changes the facts. Those boundaries determine effort more than the page count of the return.
The FTA's Example 5 shows why one classification can change scope. After the exclusions, total relevant Revenue is AED 7,300,000 and non-qualifying Revenue is AED 500,000. The ratio is AED 500,000 / AED 7,300,000 = 6.85%, and 5% of AED 7,300,000 = AED 365,000. A quote that ignores one outside stream can underprice the review and overstate the tax result.
Tax support and audit work are separate prices
Ministerial Decision No. 84 of 2025 requires every QFZP to prepare and maintain audited financial statements. The AED 50,000,000 threshold applies to a Taxable Person that is not a Tax Group, so it is not the test that decides whether a QFZP needs audited statements. A quote should identify the statements tie-out as tax support and identify assurance work separately.
A QFZP distributing goods or materials in or from a Designated Zone may also fall within the additional procedures in FTA Decision No. 6 of 2026. Ask whether the quoted work includes assembling the customer, goods-flow and import evidence for an independent auditor, or only preparing the tax schedules. An auditor's report cannot be promised by a tax-support quote.
Exiloz can prepare the revenue bridge, allocation schedules, reconciliation and evidence index. It is not a registered Tax Agent and does not perform statutory audits. The engagement should say who submits the return, who signs the financial statements, who performs any agreed-upon procedures and what information must move between those roles.
Compare the file you receive, not only the fee
Compare quotes on the file delivered at the end. Look for a classified revenue register, a de minimis calculation, a direct and shared-cost schedule, a financial-statement reconciliation, a list of open judgments and an evidence index. If those outputs are absent, a low total may leave the owner paying for reconstruction when the auditor or FTA asks how the return was built.
A practical process starts with the entity and activity map, then moves to the ledger and contracts. Next, the provider tests the income categories and allocation method. Management resolves open facts. The final step is a tie-out to the audited statements and a handoff note that labels work outside the agreed scope. Each step should have an owner in the quote.
One item can remain unsettled until the facts are available: the exact scope of an independent auditor's separate work, especially where distribution activity or a mixed operating model is involved. That is not a reason to hide the issue. Mark it as unsettled, list the records needed, and make the quote conditional on the auditor's own engagement for management and the auditor. That distinction belongs in writing before the engagement begins.
Related guides
Frequently Asked Questions
For comparing QFZP filing support quotes.
What should a QFZP filing quote include?
The Federal Tax Authority's Free Zone Persons guide points to the work behind the return. A quote should state the revenue map, expense allocation, financial-statement reconciliation, evidence review, return preparation and submission work included, plus any exclusions.
Why can two QFZP quotes differ?
The Federal Tax Authority applies the same rules, but businesses hold different records and have different revenue and cost structures. A quote can change with the number of classifications, quality of the ledger, allocation issues, missing evidence and the need to coordinate with an independent auditor.
Is an auditor's report part of tax filing support?
The Federal Tax Authority distinguishes tax compliance from work that must be performed by an independent auditor. Ask the provider to identify any audit or agreed-upon procedures report separately, including who performs it and what the filing support team will hand over.
Can Exiloz scope my filing before quoting?
Yes. Exiloz can review the records, revenue streams and cost schedules against the Federal Tax Authority's QFZP guidance, then state the deliverables, business inputs and auditor boundary in the quote for your records before work starts and filing.
Need a clear quote?
Exiloz scopes your QFZP records, schedules and auditor handoff before pricing the filing work.