Qualifying Free Zone Person review and return: substance, qualifying income, de minimis test and audited accounts

We map your income lines to qualifying activities, test the de minimis limit, check substance and transfer pricing, make sure the audit is done, and file the return claiming 0 percent only where it is safe, so you do not lose the status for five years.

AED 6,000Yearly

For: Free zone companies and branches in DMCC, JAFZA, IFZA, Meydan, RAKEZ, ADGM and other zones that want the 0 percent rate on qualifying income.

What we need from you

Revenue by customer and activity
Qualifying versus non-qualifying split
Licence and activity list
Map to qualifying activities
Staff, premises and spending in the zone
Adequate substance
Related party transactions and TP file
Arm's length condition
Audited financial statements
Mandatory
Income from mainland customers or natural persons
Usually non-qualifying
Immovable property income
Special rules

What we discuss

What are your main income sources and customers?
Determines qualifying income
Who performs core work and where?
Substance condition
Do you deal with related parties?
TP compliance is a condition
How close are you to the de minimis limit?
Breach removes the status
Would the standard rate or SBR give a safer result?
Risk of losing the regime for five years

What we file

Qualifying income mapping
Non-qualifying revenue must be at most the lower of 5 percent of total revenue and AED 5,000,000
Audit of financial statements
Corporate Tax return with QFZP sections

What you get

QFZP assessment memo with risk rating
Filed return

The law

Art 18, Federal Decree-Law 47 of 2022: Conditions for Qualifying Free Zone Person; failure removes status for that period and the next four Source
Cabinet Decision 100 of 2023: Qualifying income and de minimis: non-qualifying revenue up to 5 percent of revenue or AED 5 million, whichever is lower Source
Ministerial Decision 265 of 2023: List of qualifying and excluded activities Source
Ministerial Decision 84 of 2025: Audited financial statements required Source

Questions people ask

Online payment in AED is not open yet. Send us a message and an adviser for United Arab Emirates confirms the scope and the fee before any work starts.