VERIFIED 2026 · FORMENZO
What is a Qualifying Free Zone Person (QFZP)?
A Qualifying Free Zone Person (QFZP) is a UAE free-zone company that meets the conditions to pay 0% corporate tax on its qualifying income. It must keep adequate substance in the free zone, earn qualifying income (such as transactions with other free-zone businesses or qualifying activities), maintain audited financial statements, comply with transfer-pricing rules, and not elect to be taxed at the normal 9%. Income that is not qualifying is taxed at 9%.
Formenzo publishes real, all-in 2026 figures, confirmed in writing, with no sales call. See the full Cost Index or the open price dataset (CC-BY).
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By the Formenzo Research Team · compare all 9 zones