All acts / FTA Guides
Corporate Tax Guide CTGFZP1
Corporate Tax Guide CTGFZP1: Free Zone Persons
Current
Text as published by the Federal Tax Authority
Provisions of other acts cited in this act
- Cabinet Decision No. 100 of 2023 – Qualifying Income of Free Zone Persons
- Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
- Ministerial Decision No. 265 of 2023 – Qualifying Activities (2023 revision)
Other acts mentioned in the text
- Cabinet Decision No. 56 of 2023 – Non-resident person's nexus (repealed)
- Cabinet Decision No. 75 of 2023 – Administrative penalties
- FTA Decision No. 3 of 2024 – Registration timelines
- Ministerial Decision No. 114 of 2023 – Accounting standards and methods
- Ministerial Decision No. 132 of 2023 – Transfers within a Qualifying Group
- Ministerial Decision No. 133 of 2023 – Business restructuring relief
- Ministerial Decision No. 43 of 2023 – Persons not required to register
- Ministerial Decision No. 73 of 2023 – Small Business Relief
- Ministerial Decision No. 82 of 2023 – Audited financial statements (2023 rules)
- Ministerial Decision No. 97 of 2023 – Transfer pricing documentation
- Federal Decree-Law No. 28 of 2022 – Tax Procedures