At Par · United Arab Emirates
Does my IFZA free-zone company still pay 0% Corporate Tax?
Free-zone status does not mean no tax. Your IFZA company still registers for Corporate Tax and files every tax period, and the 0% must be earned. At Par keeps the books closed and the returns ready; you authorize and file.
An ACCA is accountable. The finance team you don't hire.
An IFZA free-zone company can pay 0% Corporate Tax on Qualifying Income, but only if it meets every Qualifying Free Zone Person condition — including audited financial statements and the de-minimis limit. It still must register on EmaraTax and file a return each tax period. The 0% is claimed on the return, not automatic.
What this means for your books.
Free-zone does not mean tax-free
A free-zone company is a UAE taxable person. The 0% rate applies only to Qualifying Income, and only if your company meets every Qualifying Free Zone Person condition.
A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on income that is not qualifying. Miss any single condition and the ordinary regime applies instead — 0% up to AED 375,000 and 9% above. IFZA is a Dubai free zone widely used by consultancies, service and trading businesses, so the qualifying question turns on what you actually earn from, not the licence alone. At Par keeps the split clean so you always know where you stand.
Federal Decree-Law No. 47 of 2022, Art. 3; Cabinet Decision No. 100 of 2023; Ministerial Decision No. 229 of 2025.
The de-minimis line, watched all year
Non-qualifying revenue must stay under the lower of AED 5,000,000 or 5% of total revenue. Cross that line and you lose the 0% for five tax periods.
If the de-minimis limit is breached — or any Qualifying Free Zone Person condition fails — the company loses QFZP status from the start of that tax period and for the next four: five tax periods in total, all taxed at 9%. At Par keeps your Qualifying versus non-Qualifying income split reconciled and monitored against that line, so a breach is seen early rather than discovered at year-end.
Federal Decree-Law No. 47 of 2022; Cabinet Decision No. 100 of 2023.
Audited financial statements are required
Every Qualifying Free Zone Person must prepare audited financial statements. At Par keeps your books and records audit-ready for your auditor — it does not perform the audit.
Under Ministerial Decision No. 84 of 2025, all QFZPs must prepare audited financial statements. That is your statutory obligation, and your audited financial statements are signed by your auditor. At Par keeps the books reconciled and closed and the records tidy, so your year-end comes together with less friction. We do not provide audit or assurance services.
Ministerial Decision No. 84 of 2025.
Books closed, returns ready — you file
At Par closes your books each month, keeps the income split clean, and prepares your Corporate Tax and VAT returns. You or your tax agent file on EmaraTax.
VAT still applies at 5%, with mandatory registration at AED 375,000 of taxable supplies (voluntary at AED 187,500). At Par prepares the CT and VAT returns and keeps everything audit-ready; you authorize and file, and it never moves your money. A qualified accountant (ACCA) is accountable. Note that At Par is not a UAE e-invoicing Accredited Service Provider.
Federal Tax Authority (EmaraTax); Ministry of Finance.
One document in. Recorded, with its evidence.
Read, checked twice, recorded.
It balances · evidence attached · append-only. At Par records it — you still authorize the payment.
At Par prepares. Two checks agree. You authorize.
Two checks must agree before anything is recorded. Evidence on every figure. Append-only records. A qualified accountant (ACCA) is accountable. You authorize everything that moves money — At Par never moves it. At Par prepares your filings; you or your authorised tax agent submit them through the official channel.
Priced against the hire, not the software.
A qualified accountant in Dubai typically costs AED 10,000–20,000 a month. At Par is a fraction of that — the accountant and the accounting system in one, an ACCA accountable.
Flat monthly, sized to your volume. Start with a 30-day paid pilot; no lock-in.
- Bookkeeping and monthly close
- VAT reconciled and returns prepared
- An ACCA accountable — you authorize and file
- Everything in Books
- Corporate tax return prepared
- Monthly management reports
- Priority answers to your finance questions
- Everything in Books + Tax
- Multiple entities or group
- CFO-level reporting and advisory
Every plan starts with a 30-day paid pilot · billed monthly, no lock-in · an ACCA accountable · you authorize everything that moves money. Exact scope sized on your call.
The work, service by service.
Full-service accounting · Bookkeeping review & month-end close · Catch-up & cleanup · QuickBooks review · Xero review · Payroll · CFO & management reporting
Asked by UAE businesses.
Do you do the audit? +
No. At Par does not provide audit or assurance services. We keep your books reconciled, closed and audit-ready so your audited financial statements (signed by your auditor) come together cleanly. Your appointed auditor performs the audit; we help you be ready for it.
Does At Par file my return or move my money? +
No. At Par prepares your Corporate Tax and VAT returns and keeps the records ready. You or your tax agent authorize and file on EmaraTax, and you make any payment yourself. At Par never moves your money. A qualified accountant (ACCA) is accountable for the work.
How much does it cost? +
Books start from AED 1,900 a month. Books plus tax preparation is AED 3,900 a month. Larger or more complex companies are priced to a custom scope, measured against the cost of hiring in-house. Every engagement starts with a 30-day paid pilot.
My IFZA licence covers many activities — does that make my income qualifying? +
Not by itself. A licence lists what you may do; Qualifying Income depends on the activity you actually earn from and who your customer is, under Ministerial Decision No. 229 of 2025. At Par keeps your Qualifying and non-Qualifying income split clean and monitored against the de-minimis limit, so your 0% claim holds up.
Get your UAE books to par. Start this month.
Sized to your volume, priced against the hire, not the software. A 30-day paid pilot, full service, your weekly brief from week one.
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Reviewed by an ACCA on the At Par team · Last updated 26 July 2026 · figures cited from the UAE Federal Tax Authority (FTA) — verify current dates before filing. See our UAE overview.