The introduction of UAE Corporate Tax has changed the way international businesses, investors and family offices should think about their structures.
While the standard corporate tax rate is 9%, certain Free Zone companies may benefit from a 0% rate on Qualifying Income, provided that the relevant conditions are carefully met.
⚠️ This is not an automatic exemption.
Businesses need to assess, among other things:
📌 Whether their activities qualify
🌍 Where their clients and counterparties are located
🏢 Whether adequate substance is maintained in the UAE
📊 Whether transfer pricing and accounting requirements are satisfied
📈 Whether non-qualifying income remains within the permitted limits
🏗️ Structuring Matters
In many cases, the right solution is not simply to incorporate a Free Zone company, but to separate qualifying holding, treasury, investment or headquarters activities from UAE operating activities.
🤝 At TrustQore, we help clients look beyond incorporation and assess the complete structure, including:
🏛️ Corporate tax positioning
🏙️ Free Zone qualification
📂 Holding and investment structures
👨👩👧👦 Family office and foundation arrangements
✅ Economic substance and governance
📋 Accounting and ongoing administration
🎯 The Objective
The objective is not aggressive tax planning. It is to ensure that each structure is commercially sound, compliant and designed to benefit from the UAE regime where legitimately available.