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UAE Tax Glossary

A plain-English dictionary of UAE Corporate Tax terminology. Stop decoding FTA legal jargon.

Key Concepts

Qualifying Free Zone Person (QFZP)

The legal status required to benefit from the 0% rate.

Qualifying Income

Revenue streams eligible for the 0% corporate tax rate.

De-Minimis Rule

The AED 3M or 5% safety net for non-qualifying revenue.

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