{"id":5865,"date":"2025-09-10T06:42:02","date_gmt":"2025-09-10T05:42:02","guid":{"rendered":"https:\/\/well-tax.com\/?p=5865"},"modified":"2025-09-10T07:24:10","modified_gmt":"2025-09-10T06:24:10","slug":"personne-qualifiee-pour-la-zone-franche-impot-sur-les-societes-aux-ua-six-changements-importants","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/","title":{"rendered":"Zone franche qualifi\u00e9e pour l'imp\u00f4t sur les soci\u00e9t\u00e9s aux \u00c9mirats arabes unis : Six changements importants"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7-1024x1024.png\" alt=\"\" class=\"wp-image-5869\" srcset=\"https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7-1024x1024.png 1024w, https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7-300x300.png 300w, https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7-150x150.png 150w, https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7-768x768.png 768w, https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7-12x12.png 12w, https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7.png 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>On the 28<sup>th<\/sup> of August 2025, the Ministry of Finance released Ministerial Decision No. 229 of 2025, updating the rules for Qualifying free zone person UAE corporate tax under Federal Decree-Law 47 of 2022. This decision replaces MD 265\/2023, with most provisions intact, but key refinements introduced.<\/p>\n\n\n\n<p>Please check our previous article where we discussed the <a href=\"https:\/\/well-tax.com\/new-corporate-tax-guide-for-free-zone-persons-a-complete-overview\/\"><strong>New Corporate Tax Guide for Free Zone Persons<\/strong><\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What\u2019s New for Qualifying free zone person UAE Corporate Tax?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Commodities Expanded \u2013 Now includes industrial chemicals and environmental commodities (carbon credits, renewable energy certificates), with a Quoted Price requirement.<\/li>\n\n\n\n<li>Commodity Trading Broadened \u2013 Covers structured commodity financing (prepayment, factoring, countertrade). Excludes businesses with \u226551% revenue from distribution, logistics, or warehousing.<\/li>\n\n\n\n<li>Treasury &amp; Financing \u2013 Can now be conducted for own account, not only for related parties.<\/li>\n\n\n\n<li>Distribution Recipients \u2013 Public benefit entities are now included.<\/li>\n\n\n\n<li>Regulatory Updates \u2013 Insurance under FDL 48\/2023, audited accounts per MD 84\/2025.<\/li>\n\n\n\n<li>Ministerial <strong>Discretion <\/strong>\u2013 Authority to name new competent authorities and recognized exchanges.<\/li>\n<\/ul>\n\n\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"5168\" class=\"elementor elementor-5168\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7dd604a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7dd604a\" data-element_type=\"section\" data-e-type=\"section\" 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\/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b82e32 elementor-widget elementor-widget-text-editor\" data-id=\"2b82e32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Seeking direction or exploring opportunities?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f85f609 elementor-widget elementor-widget-text-editor\" data-id=\"f85f609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Contact us by using the form below.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8035204 elementor-button-align-start elementor-widget elementor-widget-form\" data-id=\"8035204\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Contact Form In-Article\" aria-label=\"Contact Form In-Article\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"5168\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"8035204\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Dubai Freezone for Science, Technology, and Sustainability: Comparing Dubai Science Park, Dubai Techno Park, and Masdar City - WellTax\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"5593\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFull Name or Company Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Full Name or Company Name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-md-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" 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name=\"form_fields[field_e2e1f68]\" id=\"form-field-field_e2e1f68\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-field_e2e1f68\">I have read and understood the <a href=\"https:\/\/well-tax.com\/privacy-policy\" target=\"_blank\">Privacy Policy<\/a>.<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_31b2d56 elementor-col-100 recaptcha_v3-bottomright\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_31b2d56\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6LcPrzIrAAAAADuyOyfldpOGAATTiGreXdSHlnTp\" data-type=\"v3\" data-action=\"Form\" data-badge=\"bottomright\" data-size=\"invisible\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Submit Enquiry<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Stays the Same for Qualifying free zone person UAE Corporate Tax?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>De minimis rule (\u22645% or AED 5M non-qualifying revenue).<\/li>\n\n\n\n<li>Ancillary activity definition.<\/li>\n\n\n\n<li>Qualifying IP rules and 30% uplift on qualifying expenditures.<\/li>\n\n\n\n<li>Cessation rules for failing conditions.<\/li>\n\n\n\n<li>Effective date remains 1 June 2023.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Why It Matters for Qualifying free zone person UAE Corporate Tax?<\/strong><\/h2>\n\n\n\n<p>The updates reflect the UAE\u2019s drive toward sustainable growth and financial innovation, widening opportunities for companies seeking to qualify under the qualifying free zone person UAE framework.<\/p>\n\n\n\n<p>If you are interested in investing in the UAE, you can read our guide <a href=\"https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/Well-Tax-Doing-Business-in-UAE.pdf\"><strong>Doing Business in the UAE<\/strong><\/a>.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On the 28th of August 2025, the Ministry of Finance released Ministerial Decision No. 229 of 2025, updating the rules for Qualifying free zone person UAE corporate tax under Federal Decree-Law 47 of 2022. This decision replaces MD 265\/2023, with most provisions intact, but key refinements introduced. Please check our previous article where we discussed [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":5867,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,32],"tags":[],"class_list":["post-5865","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation","category-uae-corporate-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qualifying Free Zone Person UAE Corporate Tax:\u00a0Six Important Changes - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/fr\/personne-qualifiee-pour-la-zone-franche-impot-sur-les-societes-aux-ua-six-changements-importants\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qualifying Free Zone Person UAE Corporate Tax:\u00a0Six Important Changes - WellTax\" \/>\n<meta property=\"og:description\" content=\"On the 28th of August 2025, the Ministry of Finance released Ministerial Decision No. 229 of 2025, updating the rules for Qualifying free zone person UAE corporate tax under Federal Decree-Law 47 of 2022. 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