The key distinction
For a Qualifying Free Zone Person, the 0% rate applies to qualifying income; taxable income that is not qualifying income is subject to 9%. Status and compliance with all conditions matter.
Practical implication
Before incorporation or renewal, map transactions by income type, counterparty, activity and supporting documents. This grounds the tax assessment in the actual business.
The next step
Review each income category and prepare a list of supporting records.
Sources reviewed: 29 October 2026
Effective date: see the primary source for timing
Official sources
Primary sources for your own review.
This content is for general information. Assess how the rules apply to your circumstances before acting. A briefing’s publication date is not the date of a legislative change.