UAE corporate tax: what free-zone entities must file before September

Free-zone companies are not automatically exempt. Qualifying Free Zone Person status depends on the nature of your income, and it has to be claimed correctly.

The registration deadline has passed for most 2024 incorporations; the first return follows nine months after your financial year end. Missing the return carries penalties even where the tax due is nil.

If your entity earns income from mainland UAE customers, part of it may fall outside the qualifying regime. That split needs documenting before the return, not after.