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

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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