Tool · UAE Corporate Tax

QFZP self-test.

Enter your revenue mix and substance position. We tell you whether the UAE Free Zone 0% rate applies, or whether 9% bites on everything above AED 375,000 of profit.

1. Total revenue this tax period (USD) 2. Revenue from UAE mainland customers (non-qualifying, USD) Sales to UAE mainland customers, plus any income from non-qualifying activities (e.g. IP licensing outside the modified-nexus carve-out, retail to UAE consumers). 3. Do you have adequate substance in the UAE? (employees, premises, opex) 4. Do you prepare audited financial statements? 5. Have you elected for the standard 9% rate (instead of QFZP)?

Checking…

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De minimis threshold—

Non-qualifying revenue—

Estimated CT this year (USD)—

Discuss with our tax team

How this check works

QFZP status requires all six conditions to be met. The de minimis threshold is the higher of USD 1,361,000 (AED 5,000,000) or 5% of total revenue. If non-qualifying revenue exceeds this, QFZP status is lost for the entire tax period and 9% applies to all income above USD 102,000 (AED 375,000). This tool is indicative — see our QFZP guide and the Corporate Tax guide for the full rules.

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