Free zone companies are inside the corporate tax regime. A Qualifying Free Zone Person pays 0 per cent on qualifying income and 9 per cent on the rest, but registers, files and keeps records like anyone else. Requirements differ materially between zones, particularly on audit deadlines and approved auditors, so we work to the zone your licence actually sits under. AQ Consultancy provides free zone accounting and audit services for companies across the UAE.
Free zones we provide accounting services in
DMCCJAFZADIFCDAFZAIFZAMeydanDubai Silicon OasisDubai SouthADGMKIZADMasdar CityAbu Dhabi Airport Free Zone
Free zone accounting services: what’s the same everywhere
- Corporate tax registration, from the issue of the licence and regardless of activity
- A return every period: a return is mandatory for every registered taxable person, including those at 0%, those electing Small Business Relief, and free zone companies with QFZP status
- The five QFZP conditions: substance, qualifying income within de minimis, transfer pricing compliance, audited financial statements, and no election out
- Conditions tested every tax period rather than granted once
- VAT on the same thresholds as anyone else: AED 375,000 of taxable supplies and imports over the previous 12 months, or expected within the next 30 days
Free zone accounting services: what differs by zone
- Audit deadline: set by the zone, frequently within 90 days of the financial year end, and usually the tightest date in your year
- Approved auditor requirement: many zones require a firm from their own list
- Submission mechanism: portal, format and evidence differ
- Designated zone status for VAT: a separate concept from free zone status, defined by a specific list, affecting goods rather than services
- Legal framework: DIFC and ADGM operate their own common-law regimes with their own registrars
The failure we see most. Mainland customer revenue growing untracked until it breaches the de minimis threshold. That does not cost 9 per cent on the excess. It costs the 0 per cent rate on all qualifying income, for that period and typically the following four. It is visible months ahead to anyone tracking revenue by counterparty type.
Which zone, and what is your year end?
Those two facts determine your real deadline, which is usually earlier than the tax one.
Check my compliance status 058 101 9570
Those two facts determine your real deadline, which is usually earlier than the tax one.
Check my compliance status 058 101 9570
Last reviewed 27 July 2026. Rates, thresholds and deadlines change, the e-invoicing provider deadline has already moved once. Confirm current requirements with the Federal Tax Authority before acting, or ask us to check your position.
Last reviewed 30 July 2026 · Figures follow FTA and Ministry of Finance guidance. Verify current rates at tax.gov.ae before acting.