9
Articles
2
Chapters
FTA
Issuing authority
AI
Cited answers from article text
Corporate Tax decisions is one of the rulebooks issued by the Federal Tax Authority. For compliance officers, legal teams, and advisors working under this regime, finding the right article quickly matters. Lexara indexes the full text of UAE Corporate Tax decisions (free zones, audited accounts) and makes it searchable two ways: full-text and keyword search for rapid lookup, and AI Explorer for natural-language questions answered with citations to the exact article.
9 articles in 2 chapters, each with a plain-English summary by Arakan. The full text of every article is in the Laws Browser.
CD 49/2023 Art 2Natural Person Businesses
Natural persons are subject to Corporate Tax only if gross revenue exceeds AED 1,000,000 annually, excluding wages and personal investment incomes.
CD 100/2023 Art 3QFZP Qualifying Income
A Qualifying Free Zone Person's qualifying income covers transactions with Free Zone Persons, qualifying activities, qualifying intellectual property income and de minimis amounts; other income is taxable.
CD 100/2023 Art 4; MD 229/2025 Art 3QFZP De Minimis Test
Non-qualifying revenue in a tax period must not exceed the lower of 5% of total revenue or AED 5,000,000 for the qualifying free zone person de minimis test, excluding permanent establishment, immovable property and qualifying IP revenue.
CD 100/2023 Art 7; MD 229/2025 Art 4QFZP Qualifying IP Income and Records
Qualifying free zone persons must compute qualifying IP income using the nexus approach and keep records of IP ownership, expenditure, income and their link, available to the FTA.
CD 100/2023 Art 8QFZP Substance
Qualifying free zone persons must perform core income-generating activities in the zone with adequate assets, employees and operating expenditure; IP activities may be outsourced abroad to unrelated parties.
MD 84/2025 Art 2, 4Audited Financial Statements
Taxable Persons with revenue over AED 50 million must prepare audited financial statements from January 2025; Free Zone Persons must also maintain audits.
MD 229/2025 Art 2QFZP Qualifying and Excluded Activities
Qualifying Free Zone Person rules list qualifying activities such as manufacturing, commodity trading, fund management and reinsurance, and excluded activities such as dealings with natural persons, banking, insurance and leasing.
MD 229/2025 Art 5QFZP Loss of Status
A QFZP must keep non-qualifying revenue within the de minimis limit and prepare audited financial statements; failing any condition removes QFZP status for that and four following tax periods.
MD 84/2025; CD 100/2023 Art 7; MD 229/2025 Art 4(4)-retRecord Retention — Audited financial statements, QFZP qualifying/IP records
Companies must retain audited financial statements and QFZP qualifying and intellectual property records for seven years from tax period end under the Corporate Tax Law.
UAE Corporate Tax decisions (free zones, audited accounts)'s 17 indexed articles break down by obligation type as follows.
Tax — 14 articles
Finance — 2 articles
General — 1 article
UAE Corporate Tax decisions (free zones, audited accounts) spans the following regulatory topics, as tagged by Lexara.
fta
corporate tax
free zone
qfzp
tax
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What is Corporate Tax decisions?
Corporate Tax decisions is issued by the Federal Tax Authority. It has 9 articles across 2 chapters.
What does UAE Corporate Tax decisions (free zones, audited accounts) cover?
It is organised into: Corporate Tax Implementing Decisions; Corporate Tax Decisions.
Who issues UAE Corporate Tax decisions (free zones, audited accounts)?
The Federal Tax Authority. Always check the authority's official publication for the binding text.
Can I search UAE Corporate Tax decisions (free zones, audited accounts) and ask questions about it?
Yes. Lexara searches the full text of all 9 articles and answers plain-English questions with a citation to the exact article.
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