UAE Guides
Qualifying Free Zone Person Guide
Understand GCC free zone tax planning for 2026, including corporate tax status, substance, qualifying income checks, records, and renewal compliance.
Overview
Qualifying Free Zone Person Guide affects license scope, office substance, visa quota, banking risk, renewal cost, and tax treatment. Use this 2026 guide to compare the practical setup points before choosing a jurisdiction or filing with an authority.
Recommended comparison points
- License cost and renewal
- Visa quota
- Office or warehouse requirement
- Banking ease
- Audit and accounting
- Corporate tax and customs treatment
Useful internal links
Start with Al Mazunah Free Zone, the comparison tool, and the free zone search.