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StatusUAEReviewed October 2026
A UAE free zone entity that meets the conditions to benefit from a 0% corporate tax rate on its qualifying income. Keeping that status depends on adequate substance, audited accounts, and staying within the qualifying activity rules.
Qualifying status under the UAE Corporate Tax Law depends on adequate substance, meeting the qualifying-income conditions, and preparing audited financial statements.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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