ARTICLE · 19 SEPTEMBER 2025
UAE Tax Updates (August, 2025)
This Decision repeals and replaces Ministerial Decision 265 of 2023 sets out which Free Zone activities qualify for 0% corporate tax, clarifies excluded activities, and updates compliance, de minimis, and IP requirements.
Ministerial Decision No. 229 of 2025 – Qualifying
& Excluded Activities for Free Zones
Effective Date: 1 June 2023 (retroactive)
Details:
This Decision repeals and replaces Ministerial Decision 265 of 2023
sets out which Free Zone activities qualify for 0% corporate tax,
clarifies excluded activities, and updates compliance, de minimis,
and IP requirements.
Key Provisions:
- Qualifying Commodities: Metals, minerals, chemicals, energy,
agriculture, and environmental commodities (must have a quoted
price on a recognized exchange).
- Qualifying Activities: Manufacturing, processing, trading
qualifying commodities, holding shares, ship operations,
reinsurance, fund/wealth management, HQ, treasury, aircraft
leasing, Designated Zone distribution, logistics, and closely
related ancillary activities.
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