Is Your UAE Free Zone Income Really Eligible for the 0% Corporate Tax Rate? Many UAE Free Zone companies assume that their profits are automatically subject to Corporate Tax at 0%. The company was incorporated in a Free Zone. Its licence may mention tax incentives. Its customers may be located outside the UAE or in other Free Zones. Based on these facts, the owner may conclude that no Corporate Tax is payable. However, being registered in a Free Zone does not, by itself, guar