Incentives in Fujairah
| Corporate Income Tax | 9% on taxable income above AED 375000; 0% below Source: PwC Worldwide Tax Summaries |
|---|---|
| Free Zone Tax | 0% for Qualifying Free Zone Persons on qualifying income; 9% otherwise Source: PwC Worldwide Tax Summaries |
| Personal Income Tax | None Source: PwC Worldwide Tax Summaries |
| VAT | 5% Source: PwC Worldwide Tax Summaries |
| Withholding Tax | 0% Source: PwC Worldwide Tax Summaries |
| Recent Tax Developments | Small business relief (revenue under AED 3M) is available until 31 Dec 2026. A 15% Domestic Minimum Top-up Tax (DMTT) applies to large multinationals from 2025. Source: PwC Worldwide Tax Summaries |
| Free Zone 0% Rate — 2025 Rules | No longer automatic. Ministerial Decisions 229 & 230 of 2025 (retroactive to 1 June 2023) require genuine Qualifying Free Zone Person status: a physical office, qualified staff, local substance, core decisions made in-UAE, and annual filings. Source: PwC Worldwide Tax Summaries (UAE MoF Ministerial Decisions 229 & 230 of 2025) |