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Regulation & Tax 5 min read20 March 2026
UAE Corporate Tax: Understanding Qualifying Activities
With the introduction of UAE corporate tax, understanding the concept of Qualifying Activities has become important for many free-zone businesses. Ministerial Decision No. 139 of 2023 sets out the activities that may benefit from specific treatment, subject to conditions.
Why this matters
The classification of activities can affect how a business is treated under the corporate tax regime. Getting the structure and documentation right from the outset avoids surprises later.
Examples of activity categories
- Manufacturing and processing of goods or materials.
- Trading of qualifying commodities and holding of shares and securities.
- Ownership, management and operation of ships.
- Certain financing, treasury and logistics services, subject to conditions.
How SAC Grow helps
We help businesses understand the general concepts and structuring implications on an advisory basis. Specific tax positions should always be confirmed with qualified tax and legal advisors.
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