7 July 2026 · Register & file
Free Zone Registration & Filing
A 0% rate is not a pass on compliance. Every free zone company must register for corporate tax on EmaraTax, maintain audited financial statements, comply with transfer pricing, and file a corporate tax return within nine months of its financial year-end — reporting its qualifying and non-qualifying income and confirming its QFZP position. Missing registration carries the AED 10,000 penalty, and audited accounts are themselves a QFZP condition.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Zero rate, full registration
Being a QFZP does not remove the registration or filing duty.
- Register for corporate tax on EmaraTax and obtain your number.
- Late registration carries an AED 10,000 penalty.
- Audited financial statements are a QFZP condition.
- Transfer pricing rules apply to your related-party dealings.
What the return must show
The return is where you evidence and defend the 0% position.
- File within nine months of the financial year-end.
- Report qualifying and non-qualifying income separately.
- Confirm the de minimis limits are respected.
- Keep the supporting analysis in case of FTA review.
Related guides
Frequently Asked Questions
For free zone companies handling compliance.
Do free zone companies have to register for corporate tax?
Yes. Even a QFZP on 0% must register on EmaraTax, keep audited accounts and file a return. The 0% rate is not an exemption from compliance.
Do I need audited accounts?
Yes. Audited financial statements are one of the conditions to be a Qualifying Free Zone Person.
When is the return due?
Within nine months of the end of your financial year, the same as mainland companies.
Can Exiloz handle our free zone filing?
Yes. We register you, arrange the audit, prepare the return and document your QFZP position.
Stay compliant at 0%
Exiloz registers, audits and files for your free zone company and documents the 0% position.