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Qualifying Free Zone Person

Definition

A Qualifying Free Zone Person (QFZP) is a business operating in a UAE free zone that meets certain conditions set by the FTA to benefit from a 0% corporate tax rate on qualifying income.


Key points


  • Must maintain adequate substance in the free zone.
  • Cannot elect to be subject to normal corporate tax.
  • Income must come from qualifying activities (e.g., exports, re-exports, certain services).
  • Must file and maintain proper audited accounts.


Practical example

A logistics company in JAFZA earns income from exports. As a QFZP, it qualifies for 0% tax on this income, provided it meets substance and compliance conditions.


Why it matters

Being a QFZP allows businesses to remain competitive by reducing tax burdens, but only if strict compliance is maintained.

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