Freezone 0% Corporate Tax Qualification Risk Analyzer

Qualifying Income for Free Zone Persons Transactions with Free Zone Persons: Income is qualifying unless it comes from an Excluded Activity (e.g., banking, insurance).

Mainland/Foreign Entities: Qualifies only if from specific activities:

• Manufacturing/processing goods
• Trading qualifying commodities
• Logistics & Aircraft/Ship financing
• Holding shares/securities
• Headquarters or treasury services

Excluded Activities Income from immovable property transactions with mainland entities, retail sales, and non-qualifying IP does not count as qualifying income.