United Arab Emirates MOF Issues Ministerial Decisions on Qualifying, Excluded Free Zone Activities, in English

The Emirati Ministry of Finance Sept. 3 posted online, in English, Ministerial Decision Nos. 229/2025 and 230/2025, on qualifying and excluded activities in free zones for corporate tax purposes. Topics covered include: 1) the expansion of qualifying commodity trading to include industrial chemicals, related byproducts of qualifying commodities, and environmental commodities, without reference to raw form and if a quoted price exists; 2) the expansion of qualifying activities to include treasury and financing services to related parties or for the taxpayer’s own account; and 3) clarification that the distribution of goods or materials in or from a designated zone permits ...