Set up Free Zone accounting around the company’s actual operations
We review activities, counterparties and records, organise the working accounts, and identify Corporate Tax and QFZP questions.
Which context matters first?
Choose the closest situation. This is preliminary routing, not a QFZP-status determination.
What the support covers
Accounting follows the company’s actual operations; the Free Zone name and licence type do not replace a review of records.
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Scope 01
Regular bookkeeping
We organise ledgers, source documents, reconciliations and period close within the agreed scope.
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Scope 02
Corporate Tax readiness
We assemble records and questions needed for registration and return preparation in the Free Zone Person context.
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Scope 03
QFZP fact map
We structure facts on activities, counterparties, substance, transfer pricing, property and IP without promising a rate in advance.
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Scope 04
Audit-ready coordination
We prepare working materials for handover and coordinate questions with an independent licensed auditor where needed.
How the work proceeds
Separate tax and audit conclusions remain dependent on facts, records and the authority of the relevant party.
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Stage 01
Understand
We clarify the Free Zone, licence activities, counterparties, systems and current accounting status.
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Stage 02
Review
We compare operations, records and questions relevant to Corporate Tax and the QFZP context.
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Stage 03
Prepare
We organise ledgers, working reconciliations, the document list and audit-ready materials within the agreed scope.
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Stage 04
Handover
We discuss open questions and coordinate the client’s and independent specialists’ next actions.
What the client receives
The format depends on operations, the period and the selected support scope.
- Document 01Accounting and QFZP question map
- Document 02Document and working-reconciliation list
- Document 03Corporate Tax readiness next steps
What the applicable rules say
Only verified general points are shown below. Application to a company requires a separate review of its facts and records.
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Verified point 01
Free Zone Persons register for Corporate Tax; the 0% rate is available only to a QFZP and only for Qualifying Income when the conditions are met.
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Verified point 02
Non-qualifying Revenue must not exceed the lower of 5% of total Revenue or AED 5 million; a condition failure can remove QFZP status from the start of that period and for four subsequent periods.
Source: UAE Ministry of Finance
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Verified point 03
A QFZP prepares and maintains audited financial statements; current MD 84/2025 applies to periods starting 1 January 2025.
Official sources
Links lead to UAE authority pages or official instruments. The official text takes priority in case of conflict.
Sources reviewed
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UAE Federal Tax Authority
FTA awareness guidance on Corporate Tax for Free Zone Persons
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UAE Ministry of Finance
Corporate Tax in the UAE: registration, filing and payment overview
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UAE Ministry of Finance
Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities
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UAE Ministry of Finance
Ministerial Decision No. 84 of 2025 on Audited Financial Statements
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UAE Ministry of Economy and Tourism
Auditing Accounts Services and practising-auditor licensing
Frequently asked questions
Do all Free Zone companies apply a 0% rate?
No. The 0% rate is available only to a QFZP and only for Qualifying Income when the applicable conditions are met.
Does a Free Zone Person need Corporate Tax registration?
Free Zone Persons register for Corporate Tax. The specific route and later obligations depend on the person profile and facts.
When does a QFZP need audited financial statements?
A QFZP prepares and maintains audited financial statements; the current rule applies to periods starting on or after 1 January 2025.
Does BGA perform the independent audit?
No. We prepare audit-ready materials and can coordinate handover, while an independent audit is performed by a licensed auditor.
Can you guarantee QFZP status or a tax rate?
No. The position depends on activities, counterparties, substance, transfer pricing, PEs, property, IP and supporting records.
Request sent
We received the contact details and will reply through the channel provided. This is not confirmation of a tax, legal or regulatory outcome.
General information only, not individual tax, legal or audit advice. QFZP conclusions and requirements depend on facts, records and applicable rules.