The 0% Corporate Tax rate applies to a Free Zone Person’s Qualifying Income, which typically includes:
Transactions with other Free Zone Persons
Qualifying Activities such as manufacturing, trading, or logistics
Income from Qualifying Intellectual Property
Income derived from holding and managing shares or securities for investment purposes.
Income from non-qualifying activities such as those related to Immovable Property, Permanent Establishments, or specific Excluded Activities is subject to the standard 9% Corporate Tax.