Qualifying Free Zone Person (QFZP) basics

QFZP status can mean 0% Corporate Tax on qualifying income when legal conditions are met. Non-qualifying income follows standard rules. EmiraBooks will not certify your status.

Steps

Read current MoF/FTA QFZP guidance and your free zone rules.
Map income streams: qualifying vs non-qualifying.
Keep substance and documentation packs your advisor expects.
Remember QFZP cannot elect Small Business Relief.
File in EmaraTax with the elections that actually apply.

Software role

EmiraBooks keeps operational books clear so advisors can analyse QFZP questions. It does not replace that analysis.

Sources

Last checked: 2026-10-11

FAQ

Is every free zone company a QFZP?: No.
SBR for QFZP?: Not electable under MD 73/2023.
Does EmiraBooks decide QFZP?: No.
Tax advice?: No.

Related: All guides · Tax tools · Deadlines · Try free

Not tax advice. Confirm figures and deadlines on tax.gov.ae and mof.gov.ae, or with your advisor.

Not tax advice. Check figures and deadlines yourself or with your advisor. Facts on this page last checked: 2026-10-11.