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- MD 265/2023 is repealed.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 A breach may disqualify the person for the current and four following periods; MD 265/2023 is repealed.
05
Official primary source
Ministerial Decision No. 229 of 2025
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