Advisory

UAE Free Zone tax adviser

Free Zone Corporate Tax analysis, qualifying income and compliance under UAE CT.

Overview

Free Zone Corporate Tax analysis, qualifying income and compliance under UAE CT.

Common situations we address

  • Assumption that Free Zone license guarantees zero UAE CT on all revenue
  • De minimis mainland revenue exceeded without monitoring
  • Excluded activity performed alongside licensed qualifying activity
  • Substance challenge on Free Zone entity with no UAE employees
  • Related-party sales to UK parent priced below arm's length
  • Election out of Free Zone regime under consideration for commercial reasons

Our approach

Free Zone tax advice under UAE Corporate Tax is a specialist workstream. We analyse activities, customers, substance and related parties against current law and FTA guidance, coordinated with UK transfer pricing and group effective tax rate planning.

Typical deliverables

  • Qualifying Free Zone Person status review
  • Mainland and excluded revenue tracker
  • Substance improvement plan
  • Related-party pricing alignment
  • Election analysis and recommendation
  • Annual monitoring integrated with CT return preparation

Enquiry

Discuss uae free zone tax adviser

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Need your UK and UAE affairs coordinated?

One financial team across the UK and UAE.