Free Zones and Designated Zones for Tax Purposes
This Public Clarification (TAXP010) provides guidance on what constitutes a Free Zone or a Designated Zone for Corporate Tax, Excise Tax, and Value Added Tax Laws purposes, and key differences in the definitions between these Laws.
View the Document: Tax Public Clarification | TAXP010
Related Materials
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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Cabinet Decision No. 55 of 2023 (Repealed)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Ministerial Decision No. 265 of 2023 (Repealed)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Ministerial Decision No. 139 of 2023 (Repealed)
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FTA Decision No. 6 of 2026
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Corporate Tax Guide | CTGFZP1 of 2024
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