Live from FTA
CEPAUAE-India: revised customs schedule effective 1 August
MoFPublishes updated Transfer Pricing guidelines
VATRegistration threshold reminder: AED 375,000 mandatory
CircularNew FTA circular on Free Zone Qualifying Income issued
FTACorporate Tax return deadline for June year end filers, 31 March 2027
CEPAUAE-India: revised customs schedule effective 1 August
MoFPublishes updated Transfer Pricing guidelines
VATRegistration threshold reminder: AED 375,000 mandatory
CircularNew FTA circular on Free Zone Qualifying Income issued
FTACorporate Tax return deadline for June year end filers, 31 March 2027

Company Formation · UAE

Set up right the first time.

Mainland, Free Zone, Offshore or Holding, we advise on the structure BEFORE the licence is issued, so you don't restructure two years in.

20+Years advising
400+Active clients
IFRSCompliant reporting
ACCAChartered practice
Corporate TaxAug 27, 2026

Free Zone Qualifying Income: what actually qualifies under the June 2026 update.

The Ministry's clarification narrows the definition of "qualifying activities" and reintroduces substance thresholds. Here's the practical practical explanation for holding structures.

Read the briefing →
Where we set up

Every jurisdiction. Right one for you.

01

Mainland LLC

DED-licensed, 100% foreign ownership on eligible activities, full-scope CT. Best for domestic trade and services.

02

Free Zone Entity

40+ Free Zones, DMCC, JAFZA, ADGM, DIFC, RAKEZ, SPC, MEYDAN. Selected by activity, cost, and QFZP fit.

03

Offshore Company

RAK ICC, JAFZA offshore. For asset holding, IP holding, and international structures with substance elsewhere.

04

Holding Company

DIFC / ADGM holding vehicles, family office structures with participation exemption baked in.

The process

A controlled process, coordinated from start to finish.

01

Structure design

Initial stage · Activity mapping, tax structuring, jurisdiction selection, ownership design.

02

Documentation

Documentation stage · MOA, AOA, shareholder resolutions, notarisation, translation, attestation.

03

Licence issuance

Authority stage · Application submitted, followed by licence, immigration and establishment-card processing where applicable.

04

Bank account & TRN

Post-licensing stage · Support with bank applications, tax-registration assessment and EmaraTax onboarding. Banking approval remains at the bank’s discretion.

Before incorporation

Decisions that should be made before the licence application.

Activity and jurisdiction

Confirm the actual activities, customer locations, premises, ownership, visa requirements and whether Mainland or Free Zone operating restrictions matter.

Tax and accounting readiness

Plan Corporate Tax and VAT registration, invoicing, bookkeeping, related-party records and the first financial reporting period before transactions begin.

Banking and compliance

Prepare ownership, source-of-funds, business-plan and expected-transaction evidence. Bank onboarding remains subject to each institution’s independent review.

Frequently asked questions

Company formation questions to resolve early.

Is the lowest-cost licence always the right choice?

No. Activity permissions, premises, visas, banking, customer access, tax treatment and renewal costs should be assessed together.

Does a Free Zone company automatically qualify for a 0% Corporate Tax rate?

No. Qualifying Free Zone Person conditions, qualifying income, substance, transfer pricing and other requirements must be tested for each tax period.

Can formation or bank-account timelines be guaranteed?

No. Timelines depend on the authority, activity, approvals, document readiness and the independent compliance review performed by the selected bank.

Book a consultation

Talk to a partner. Not a chatbot.

Book a 30 minute consultation to discuss your accounting, tax or business requirements. If we are not the right fit, we'll say so and point you to someone who is.