Qualifying income and free zone regulations are crucial elements of the UAE’s Corporate Tax Law, particularly for businesses operating in free zones. With the implementation of Federal Decree-Law No. 47 of 2022 on Corporate Tax and Cabinet Decision No. 100 of 2023, understanding these regulations ensures compliance and maximizes the benefits of operating within designated free zones. This article provides a detailed breakdown of qualifying income, relevant activities, and compliance measures under these laws.
Qualifying Income and Free Zone Regulations in the UAE
June 27, 2025
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