01
Document overview
The principal qualifying-income instrument for the 0% QFZP regime, covering permanent establishments, qualifying IP, de minimis, immovable property and substance.
- Effective from 1 June 2023.
- Read with Decision 229/2025.
- Decision 55/2023 is repealed.
02
Scope and exclusions
Applies to
Applies to qualifying free zone persons for tax periods beginning on or after 1 June 2023.
Limitations and exclusions
It does not grant 0% automatically: the CT Law conditions, qualifying/excluded activity lists, de minimis, substance, transfer pricing and audited-financial-statement requirements must all be met; Decision 55/2023 is repealed.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
- 25 October 2023 — issued for periods from 1 June 2023.
- Reviewed 13 September 2026
06
Official primary source
Cabinet Decision No. 100 of 2023
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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