by Auditor A | May 20, 2026 | English Topics
Excluded Activities for Qualifying Free Zone Persons — Full Guide to MD 229 of 2025 Understanding excluded activities is critical for any Qualifying Free Zone Person (QFZP) in the UAE. Income derived from an excluded activity is taxable at the standard 9% Corporate...
by Auditor A | May 20, 2026 | English Topics
The De Minimis Rule for Qualifying Free Zone Persons — MD 229 of 2025 Explained The de minimis rule is a practical safety valve for Qualifying Free Zone Persons (QFZPs) in the UAE Corporate Tax framework. It allows a QFZP to conduct a small amount of non-qualifying...
by Auditor A | May 20, 2026 | English Topics
Qualifying Intellectual Property Income for Free Zone Persons — The Nexus Formula Under MD 229 of 2025 Ministerial Decision No. 229 of 2025, Article 4, establishes the framework for determining what portion of intellectual property (IP) income qualifies for the 0%...
by Auditor A | May 17, 2026 | English Topics
Ministerial Decision No. 84 of 2025 — Who Must Prepare Audited Financial Statements Under UAE Corporate Tax Law? Ministerial Decision No. 84 of 2025, issued on 25 March 2025 and effective from the same date, replaces Ministerial Decision No. 82 of 2023 and establishes...
by Auditor A | May 17, 2026 | English Topics
The AED 50 Million Revenue Threshold for Audited Financial Statements Under UAE Corporate Tax — A Complete Guide One of the most important thresholds in UAE Corporate Tax compliance is the AED 50 million Revenue limit that triggers the mandatory preparation of audited...
by Auditor A | May 17, 2026 | English Topics
Qualifying Free Zone Persons and the Mandatory Audit Requirement Under UAE Corporate Tax Law Qualifying Free Zone Persons (QFZPs) occupy a privileged but highly regulated position under the UAE Corporate Tax regime. While they may benefit from a 0% Corporate Tax rate...
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