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Adequate Substance: The Test Every UAE Free Zone Business Must Pass for 0% Corporate Tax
Disclaimer: This article is intended for general informational purposes and does not constitute tax or legal advice. It is based on Federal Decree-Law No. 47 of 2022, Cabinet Decision No. 100 of 2023, Ministerial Decision No. 229 of 2025, and the FTA Free Zone Persons Guide (CTGFZP1, May 2024), as referenced in the source document. Businesses should obtain professional advice based on their individual circumstances and applicable current legislation.
Read briefingRelated Parties & Connected Persons: What UAE Businesses Need to Know Under Transfer Pricing Rules
This article is for general guidance only and does not constitute tax advice. Please consult with a qualified advisor regarding your specific circumstances.
Read briefingUAE Extends Small Business Relief Until 31 December 2029: What Does It Mean for Businesses?
The UAE Ministry of Finance has announced the extension of the Small Business Relief (SBR) regime under the UAE Corporate Tax Law until 31 December 2029. This is a significant development for start-ups, entrepreneurs and small businesses, as it extends a relief that was originally due to expire on 31 December 2026.
Read briefingUAE Corporate Tax Documentation Requirements: What the FTA Actually Expects
Since Corporate Tax took effect on 1 June 2023 under Federal Decree-Law No. 47 of 2022, taxable income above AED 375,000 is taxed at 9 percent, with 0 percent below that threshold. Filing a return is no longer the finish line.
Read briefingNavigating the 15% Global Minimum Tax & the DMTT
How the OECD's Pillar Two framework is reshaping international taxation and what multinational enterprises must do to prepare.
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