# Can a Qualifying Free Zone Person elect for Corporate Tax?

**URL:** <https://uaectfaqs.com/t/can-a-qualifying-free-zone-person-elect-for-corporate-tax/58>\
**Category:** Free Zones\
**Created:** [September 10, 2024, 5:24am UTC](https://uaectfaqs.com/t/can-a-qualifying-free-zone-person-elect-for-corporate-tax/58 "2024-09-10T05:24:21Z")\
**Posts on this page:** 2\
**Page:** 1

<div class="post-metadata">

**Author:** ![FAME](https://yyz1.discourse-cdn.com/flex009/user_avatar/uaectfaqs.com/fame/32/7_2.png) [@FAME](https://uaectfaqs.com/u/FAME)\
**Post date:** [September 10, 2024, 5:24am UTC](https://uaectfaqs.com/t/can-a-qualifying-free-zone-person-elect-for-corporate-tax/58/1 "2024-09-10T05:24:22Z")

</div>

Can a Qualifying Free Zone Person elect for Corporate Tax?

---

<div class="post-metadata">

**Author:** ![FAME](https://yyz1.discourse-cdn.com/flex009/user_avatar/uaectfaqs.com/fame/32/7_2.png) [@FAME](https://uaectfaqs.com/u/FAME)\
**Post date:** [September 10, 2024, 5:24am UTC](https://uaectfaqs.com/t/can-a-qualifying-free-zone-person-elect-for-corporate-tax/58/2 "2024-09-10T05:24:32Z")

</div>

Yes, Qualifying Free Zone Person can make an election for payment of standard corporate tax under the CT Law. Such Corporate Tax rates are effective from the beginning of the tax period. Furthermore, it can benefit from foreign tax credit, relief in respect of transfer within the qualifying group, business restructuring relief, transfer of tax loss and tax group.