1 July 2026 · Free zone
Corporate Tax Filing for Free Zone Companies
Free-zone companies must register and file a corporate tax return even when claiming the 0% rate. The return must evidence Qualifying Free Zone Person status, split qualifying from non-qualifying income, and show the de minimis position. Getting the classification and documentation right each year is what keeps the 0% rate defensible.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Zero rate still means filing
0% is a rate, not an exemption from filing.
- Register for corporate tax like any taxable person.
- File a return for every tax period.
- Evidence Qualifying Free Zone Person status.
- Keep audited financials as required.
Classify and document
The 0% rate depends on the numbers in the return.
- Split qualifying vs non-qualifying income.
- Show the de minimis position.
- Apply transfer-pricing rules to related-party dealings.
- Retain documentation supporting each condition.
Related guides
Frequently Asked Questions
For free-zone companies filing corporate tax.
Do free-zone companies file if they pay 0%?
Yes. Registration and filing are mandatory even when the 0% rate applies.
What must the return show?
Evidence of Qualifying Free Zone Person status, the qualifying/non-qualifying income split, and the de minimis position.
How do I keep the 0% rate?
Meet all QFZP conditions each year and stay within the de minimis limit; it is tested annually.
Can Exiloz file our free-zone return?
Yes. We classify income, evidence QFZP status and file the return.
File your free-zone return correctly
Exiloz evidences your QFZP status and files a defensible free-zone corporate tax return.