Free zone guide · Dubai
Dubai South corporate tax: when the 0% rate actually applies
Dubai South Free Zone (Dubai South) is the emerging aviation-and-logistics city around Al Maktoum International Airport, hosting logistics, aviation and e-commerce operators. Since June 2023, a Dubai South 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.
Dubai South at a glance
| Emirate | Dubai |
|---|---|
| Designated zone (goods distribution) | Yes (logistics district) |
| 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 Dubai South businesses
Logistics services are a qualifying activity, and the logistics district's designated-zone status supports distribution businesses. E-commerce fulfilment operators should map B2B vs B2C revenue carefully — sales to individuals are generally excluded from qualifying income.
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.