# Free Zones

**URL:** https://uaectfaqs.com/c/free-zones/6.md

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## [About the Free Zones category](https://uaectfaqs.com/t/about-the-free-zones-category/11)

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**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 0\
**Last updated:** [September 7, 2024, 8:37am UTC](https://uaectfaqs.com/t/about-the-free-zones-category/11 "2024-09-07T08:37:18Z")

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About Freezone in the UAE The UAE is home to numerous Freezones, offering significant tax benefits for businesses that choose to operate within these areas. Companies established in Freezones are granted Corporate Tax E…

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## [What is the corporate tax rate for UAE businesses incorporated in a free zone?](https://uaectfaqs.com/t/what-is-the-corporate-tax-rate-for-uae-businesses-incorporated-in-a-free-zone/48)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:11am UTC](https://uaectfaqs.com/t/what-is-the-corporate-tax-rate-for-uae-businesses-incorporated-in-a-free-zone/48 "2024-09-10T05:11:50Z")

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What is the corporate tax rate for UAE businesses incorporated in a free zone?

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## [Who is a Qualifying Free Zone Person?](https://uaectfaqs.com/t/who-is-a-qualifying-free-zone-person/45)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:09am UTC](https://uaectfaqs.com/t/who-is-a-qualifying-free-zone-person/45 "2024-09-10T05:09:49Z")

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Who is a Qualifying Free Zone Person?

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## [What are the consequences when a free zone person ceases to be a qualifying free zone person?](https://uaectfaqs.com/t/what-are-the-consequences-when-a-free-zone-person-ceases-to-be-a-qualifying-free-zone-person/59)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:25am UTC](https://uaectfaqs.com/t/what-are-the-consequences-when-a-free-zone-person-ceases-to-be-a-qualifying-free-zone-person/59 "2024-09-10T05:25:17Z")

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What are the consequences when a free zone person ceases to be a qualifying free zone person?

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## [Can a Qualifying Free Zone Person elect for Corporate Tax?](https://uaectfaqs.com/t/can-a-qualifying-free-zone-person-elect-for-corporate-tax/58)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:24am UTC](https://uaectfaqs.com/t/can-a-qualifying-free-zone-person-elect-for-corporate-tax/58 "2024-09-10T05:24:32Z")

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Can a Qualifying Free Zone Person elect for Corporate Tax?

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## [When is a Qualifying Free Zone Person is subject to 9% Corporate tax?](https://uaectfaqs.com/t/when-is-a-qualifying-free-zone-person-is-subject-to-9-corporate-tax/57)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:22am UTC](https://uaectfaqs.com/t/when-is-a-qualifying-free-zone-person-is-subject-to-9-corporate-tax/57 "2024-09-10T05:22:38Z")

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When is a Qualifying Free Zone Person is subject to 9% Corporate tax?

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## [What is De Minimis Requirement?](https://uaectfaqs.com/t/what-is-de-minimis-requirement/56)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:21am UTC](https://uaectfaqs.com/t/what-is-de-minimis-requirement/56 "2024-09-10T05:21:26Z")

</div>

What is De Minimis Requirement?

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## [What is Non-Qualifying revenue?](https://uaectfaqs.com/t/what-is-non-qualifying-revenue/55)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:20am UTC](https://uaectfaqs.com/t/what-is-non-qualifying-revenue/55 "2024-09-10T05:20:17Z")

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What is Non-Qualifying revenue?

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## [How is taxability determined when a Free Zone Person transacts with a Non-Free Zone Person?](https://uaectfaqs.com/t/how-is-taxability-determined-when-a-free-zone-person-transacts-with-a-non-free-zone-person/54)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:19am UTC](https://uaectfaqs.com/t/how-is-taxability-determined-when-a-free-zone-person-transacts-with-a-non-free-zone-person/54 "2024-09-10T05:19:17Z")

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How is taxability determined when a Free Zone Person transacts with a Non-Free Zone Person?

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## [How is taxability determined when a Free Zone Person transacts with another Free Zone Person?](https://uaectfaqs.com/t/how-is-taxability-determined-when-a-free-zone-person-transacts-with-another-free-zone-person/53)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:18am UTC](https://uaectfaqs.com/t/how-is-taxability-determined-when-a-free-zone-person-transacts-with-another-free-zone-person/53 "2024-09-10T05:18:24Z")

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How is taxability determined when a Free Zone Person transacts with another Free Zone Person?

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## [What is the implication of Excluded Activities? Provide a list of Excluded Activities](https://uaectfaqs.com/t/what-is-the-implication-of-excluded-activities-provide-a-list-of-excluded-activities/52)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:13am UTC](https://uaectfaqs.com/t/what-is-the-implication-of-excluded-activities-provide-a-list-of-excluded-activities/52 "2024-09-10T05:13:59Z")

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What is the implication of Excluded Activities? Provide a list of Excluded Activities.

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## [What are the Qualifying Activities?](https://uaectfaqs.com/t/what-are-the-qualifying-activities/51)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:13am UTC](https://uaectfaqs.com/t/what-are-the-qualifying-activities/51 "2024-09-10T05:13:23Z")

</div>

What are the Qualifying Activities?

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## [Is having an establishment in the Freezone sufficient to avail tax exemption?](https://uaectfaqs.com/t/is-having-an-establishment-in-the-freezone-sufficient-to-avail-tax-exemption/50)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:12am UTC](https://uaectfaqs.com/t/is-having-an-establishment-in-the-freezone-sufficient-to-avail-tax-exemption/50 "2024-09-10T05:12:55Z")

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Is having an establishment in the Freezone sufficient to avail tax exemption?

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## [Are Freezone persons need to comply with Arm’s Length Pricing and Transfer Pricing Provisions?](https://uaectfaqs.com/t/are-freezone-persons-need-to-comply-with-arm-s-length-pricing-and-transfer-pricing-provisions/49)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:12am UTC](https://uaectfaqs.com/t/are-freezone-persons-need-to-comply-with-arm-s-length-pricing-and-transfer-pricing-provisions/49 "2024-09-10T05:12:19Z")

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Are Freezone persons need to comply with Arm’s Length Pricing and Transfer Pricing Provisions?

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## [What are Core Income-Generating Activities?](https://uaectfaqs.com/t/what-are-core-income-generating-activities/47)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:11am UTC](https://uaectfaqs.com/t/what-are-core-income-generating-activities/47 "2024-09-10T05:11:06Z")

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What are Core Income-Generating Activities?

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## [What is Adequate substance?](https://uaectfaqs.com/t/what-is-adequate-substance/46)

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**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:10am UTC](https://uaectfaqs.com/t/what-is-adequate-substance/46 "2024-09-10T05:10:38Z")

</div>

What is Adequate substance?

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## [What are the Free zones in UAE?](https://uaectfaqs.com/t/what-are-the-free-zones-in-uae/44)

<div class="topic-metadata">

**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\
**Replies:** 1\
**Last updated:** [September 10, 2024, 5:09am UTC](https://uaectfaqs.com/t/what-are-the-free-zones-in-uae/44 "2024-09-10T05:09:16Z")

</div>

What are the Free zones in UAE?
