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UAE Federal Tax Authority Issues Guide on Free Zones and Designated Zones

The UAE Federal Tax Authority has published General Procedure guide TAXP010 addressing tax treatments for Free Zones and Designated Zones. The guide clarifies operational and legal criteria, including fenced perimeters and customs supervision, required for Designated Zone status under VAT and Corporate Tax laws. It is intended to assist businesses in identifying qualifying income and navigating transactions with the UAE mainland.

Published Source: Federal Tax Authority
Issuing authority
Federal Tax Authority
Jurisdiction
United Arab Emirates
Publication date
October 2, 2026
Stage
Final rule
Official document
TAXP010
Official source
tax.gov.ae

The UAE Federal Tax Authority (FTA) has released General Procedure guide TAXP010, providing official guidance on the tax treatment of Free Zones and Designated Zones.

According to the authority, the document defines the specific legal and operational criteria necessary for a free zone to qualify as a Designated Zone for Value Added Tax (VAT) and Corporate Tax purposes.

The guidelines set out compliance requirements, including fenced physical perimeters, customs supervision, and strict inventory control procedures.

The guidance is designed to assist businesses in establishing qualifying business income and avoiding tax penalties when conducting transactions between free zones, designated zones, and the UAE mainland.

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