Can natural persons, unincorporated partnerships and sole establishments benefit from the Free Zone Corporate Tax regime ?

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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