UAE free-zone company: sourced answers
1 answer to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Legal form in a country
By what test is the structure tax resident in the country
Incorporation in the UAE
What makes the company resident
«tities or Qualifying Public Benefit Entities. It also sets out treatments that apply to Free Zone businesses, and Family Foundations. Taxable Persons Persons subject to Corporate Tax are known as Taxable Persons.4 Taxable Persons are either Resident Persons or Non-Resident Persons as defined under Article 11 of the Corporate Tax Law.5 In broad terms, Corporate Tax applies to: • Juridical persons (such as corporations) that are incorporated in the UAE or foreign juridical persons that are effectively managed and controlled in the UAE (see Section 5.3.1);6 • Non-resident juridical persons (foreign juridical entities) that have a Permanent Establishment in the UAE (see Section 5.4.1);7 • Non-Resident Persons deriving State Sourced Income (see Section 5.4.3);8 • Non-resident juridical persons that have a ‘nexus’ in the UAE by virtue of earning income from Immovable Property in the UAE (see Section 5.4.4);9 and • Natural persons who conduct Business or Business Activities in the UAE and have a Turnover of over AED 1,000,000 per Gregorian calendar year from such Business or Business Activities (see Section 5.3.3).10 4 Article 1 of the Corporate Tax Law. …»
Source: tax.gov.ae · source copy as of 2026-10-03
If you have questions or need a consultation, our experts will be glad to help.
Request a callback
Your contacts are used to answer this request. No mailing lists.