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

**URL:** <https://uaectfaqs.com/t/when-is-a-qualifying-free-zone-person-is-subject-to-9-corporate-tax/57>\
**Category:** Free Zones\
**Created:** [September 10, 2024, 5:21am UTC](https://uaectfaqs.com/t/when-is-a-qualifying-free-zone-person-is-subject-to-9-corporate-tax/57 "2024-09-10T05:21:50Z")\
**Posts on this page:** 2\
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**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, 5:21am UTC](https://uaectfaqs.com/t/when-is-a-qualifying-free-zone-person-is-subject-to-9-corporate-tax/57/1 "2024-09-10T05:21:50Z")

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

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<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, 5:22am UTC](https://uaectfaqs.com/t/when-is-a-qualifying-free-zone-person-is-subject-to-9-corporate-tax/57/2 "2024-09-10T05:22:38Z")

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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.