Determining the Additional Procedures for the Compliance of Qualifying Free Zone Persons Engaged in the Activity of Distribution of Goods or Materials in or from a Designated Zone for the Purposes of the Taxation of Corporations and Businesses
View the Document: FTA Decision No. 6 of 2026 – Issued 2 June 2026 – (Effective 1 January 2026)
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Cabinet Decision No. 100 of 2023
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Cabinet Decision No. 55 of 2023 (Repealed)
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Ministerial Decision No. 336 of 2025
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Ministerial Decision No. 229 of 2025
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Ministerial Decision No. 265 of 2023 (Repealed)
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Ministerial Decision No. 139 of 2023 (Repealed)
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Corporate Tax Guide | CTGFZP1 of 2024
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Tax Public Clarification | TAXP010
Important Notice
The above extract has been provided for reference only and is based on information available in the public domain at the time of publication, which is subject to change. This does not constitute any form of advice or recommendation and therefore cannot be relied on to cover specific situations. We highly recommend that you consult with a qualified tax advisor in the UAE for personalized guidance based on your specific business circumstances. We accept no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication. Please refer to the following resources for the official and up-to-date information on the UAE Corporate Tax legal framework:- UAE Ministry of Finance: https://mof.gov.ae/tax-legislation/; and
- UAE Federal Tax Authority: https://tax.gov.ae/en/Legislation.aspx