UAE Qualifying Free Zone Person Checker
What this checker does
A Free Zone company can benefit from a 0% Corporate Tax rate on its Qualifying Income if it meets the conditions to be a Qualifying Free Zone Person (QFZP) under UAE Corporate Tax Law. This includes maintaining adequate substance in the UAE, preparing audited financial statements, complying with transfer pricing rules, not electing into the standard tax regime, and keeping non-qualifying revenue within the 'de minimis' limit — the lower of AED 5 million or 5% of total revenue. This tool checks your business against these conditions and gives an indicative QFZP status.
Disclaimer
Qualifying Free Zone Person status depends on a detailed set of rules — including which activities count as 'Qualifying Activities', which are 'Excluded Activities', and the exact substance requirements — that this tool simplifies into a short set of questions. It does not review your specific activities, related-party transactions, or Free Zone regulations. This tool provides an indicative result for guidance purposes only and is not a confirmed or legally binding determination. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the result produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, and refer to official Federal Tax Authority guidance before making any tax position decisions.
Answer the following
Your Qualifying Free Zone Person Status
Answer all the questions and enter your revenue figures to check your Qualifying Free Zone Person status.
Last Updated: 14 August 2026