01
Document overview
The current qualifying and excluded activity lists for the free-zone regime, including manufacturing, commodities, funds, headquarters, treasury, aviation, distribution and logistics.
- De minimis: below 5% or AED 5 million.
- MD 265/2023 is repealed.
- Critical for free-zone distribution and treasury structures.
02
Scope and exclusions
Applies to
Applies to QFZPs for periods from 1 June 2023 and defines activities for Decision 100/2023 purposes.
Limitations and exclusions
Excluded activities generally include dealings with natural persons, banking, core insurance/finance/leasing and much immovable-property activity. A breach may disqualify the person for the current and four following periods; MD 265/2023 is repealed.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 28 August 2025 — issued for periods from 1 June 2023.
- Reviewed 13 September 2026
06
Official primary source
Ministerial Decision No. 229 of 2025
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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