What is Qualifying Income Under UAE Corporate Tax

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Published date: 2026/04/02
  • Location: Dubai, Dubai, Dubai, United Arab Emirates

Name: Shuraa Tax

Phone: 9714408xxxx

The UAE remains one of the most attractive places to start and grow a business, even after the introduction of Corporate Tax. While most businesses now fall under the 9% corporate tax rate, Free Zone companies can still benefit from a 0% tax rate on certain types of income, known as qualifying income. However, this benefit is not automatic and depends on meeting specific criteria set by the UAE authorities.

What exactly is qualifying income, and how do businesses determine whether their earnings fall under this category? That’s why here we’ll break down the concept of qualifying income under UAE Corporate Tax, how it applies to Free Zone businesses, and the types of income that can remain taxed at 0%.

If all of this sounds a bit complicated, you’re not alone. Many businesses are still figuring out how the new corporate tax system works. That’s where Shuraa Tax can help.

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