Federal Tax Authority

FTA Decision No. 6 of 2026 on Additional Procedures for Qualifying Free Zone Person Compliance

Sets additional procedural requirements Qualifying Free Zone Persons must follow to demonstrate and maintain compliance with the 0% Corporate Tax rate conditions. Issued 2 June 2026; published 14 July 2026.

What firms should do

Yes — Qualifying Free Zone Persons should review the additional compliance procedures against current substance/reporting practices

Regulator: Federal Tax Authority
Type: FTA Decision
Status: Final/In Force
Published: 14 Jul 2026
Reference: FTA Decision No. 6 of 2026
Topic: Free Zone Qualifying Income
Impact: Medium

Read it on the regulator's website

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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FTA Decision No. 6 of 2026 on Additional Procedures for Qualifying Free Zone Person Compliance

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