Free zone guide · Dubai
DMCC corporate tax: when the 0% rate actually applies
Dubai Multi Commodities Centre (DMCC) is the UAE's largest free zone, home to 24,000+ companies in commodities trading, crypto, gold and diamonds, and professional services. Since June 2023, a DMCC company keeps 0% corporate tax only as a Qualifying Free Zone Person (QFZP) — and only on qualifying income. Everything else is taxed at 9%, with no AED 375,000 free band.
DMCC at a glance
| Emirate | Dubai |
|---|---|
| Designated zone (goods distribution) | No |
| Rate on qualifying income | 0% |
| Rate on non-qualifying income | 9% (no 375K band) |
| Audited accounts required for QFZP | Yes — always |
What this means for typical DMCC businesses
Trading businesses dealing in commodities with other free-zone or foreign counterparties often sit comfortably within qualifying activities — but DMCC's large population of consultancies serving Dubai mainland clients generally does not. Distribution businesses should note DMCC is not a designated zone for the distribution qualifying activity.
Estimate your position
Use the corporate tax calculator with the Free Zone toggle to model your qualifying/non-qualifying split, and see the full free-zone guide for the qualifying-activity list.
General information, not tax advice. QFZP analysis depends on your specific facts — confirm with a licensed UAE tax agent.