When is a Qualifying Free Zone Person is subject to 9% Corporate tax?
A Free Zone Person is subject to Corporate Tax at the rate of 9% without availing the basic exemption limit of AED 375,000 in the following cases: -
a) Income earned from Domestic or Foreign Permanent Establishment (branches in Mainland or in a foreign country) of the free zone person;
b) Income earned from a Non-Free Zone person in respect of commercial property situated in a Free Zone.
c) Income earned from any person in respect of immovable property that is not a Commercial property situated in a Free Zone.