Can natural persons, unincorporated partnerships and sole establishments benefit from the Free Zone Corporate Tax regime ?
The following person cannot claim the benefit of the UAE Free zone corporate tax regime
- Natural persons
- Unincorporated partnerships ;
- Sole establishments
However, a juridical persons can clean the benefit under the Free Zone Corporate Tax, including specifically the following type of entities: –
- Public or private joint stock company
- private joint stock company
- Limited liability company
- Limited liability partnership and
- Other types of entities incorporated under the rules and regulations of the Free Zone.
- Branch of a foreign or domestic juridical person registered in a Free
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