Federal Tax Authority
Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities (Free Zone Corporate Tax)
Updates the list of Qualifying Activities and Excluded Activities used to determine whether a Free Zone Person's income qualifies for the 0% Corporate Tax rate. Free Zone businesses must re-check activity classification against the revised list. Note: the FTA's Official Gazette listing shows this decision published 10 October 2025 though issued earlier (28 August 2025); the underlying rule content should be treated as applicable from issuance — flagged for date uncertainty.
What firms should do
Yes — Free Zone Persons must reassess income streams against the updated Qualifying/Excluded Activities list
- Regulator
- Federal Tax Authority
- Type
- Ministerial Decision
- Status
- Final/In Force
- Published
- 10 Oct 2025
- Reference
- Ministerial Decision No. 229 of 2025
- Topic
- Free Zone Qualifying Income
- Impact
- High
Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.
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