Does my DMCC company pay corporate tax?
Last updated: Oct 24, 2026, 15:06 (UTC+08:00)
It can pay 0% on qualifying income if it meets the Qualifying Free Zone Person conditions: adequate substance in the zone, qualifying activities, audited accounts and non-qualifying revenue below the de minimis limit. Otherwise the standard rate is 0% up to AED 375,000 of taxable income and 9% above it.