Registration and Grouping

Frequently Asked Questions

No, a Qualifying Free Zone Person cannot be a member of a Tax Group or qualify for other reliefs like Small Business Relief or Business Restructuring Relief. They also cannot transfer or receive Tax Losses.

Yes, all Free Zone Persons, whether Qualifying or not, are required to register, obtain a Tax Registration Number, and file a Corporate Tax return.

No, only the Qualifying Free Zone Person needs to register and file a single UAE Corporate Tax return, reporting both its Qualifying Income and the Taxable Income attributable to its domestic or foreign Permanent Establishment.

There is no separate requirement for the domestic or foreign Permanent Establishment to register and file a UAE Corporate Tax return with the Federal Tax Authority.

No, only the mainland or foreign juridical person is required to register and file a UAE Corporate Tax return, which includes the profits attributable to its Free Zone branch.

Therefore, there is no separate requirement for the Free Zone branch to register or file a UAE Corporate Tax return with the Federal Tax Authority.

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