DMCC Corporate Tax obligations in 2026 have created a compliance landscape that is fundamentally different from anything DMCC companies navigated before June 2023. What was once an annual audit submission and a licence renewal is now a three-part compliance sequence — audit, EmaraTax corporate tax return, and ongoing QFZP eligibility monitoring — where each element depends on the others and where a single error in one can cascade into consequences across all three.
Dubai Multi Commodities Centre is the UAE’s largest free zone by number of member companies — over 24,000 businesses registered across commodities trading, financial services, technology, consulting, and holding structures. Every single one of them has a DMCC corporate tax obligation in 2026, and a substantial proportion of them are simultaneously managing QFZP eligibility under conditions that are more specific and more demanding than most business owners realise.
The September 30, 2026 filing deadline for December year-end DMCC companies is five weeks away from today. The audit that feeds that return had a 31 March 2026 DMCC submission deadline. For companies that are still unclear on their QFZP position, still reconciling their qualifying and non-qualifying income, or still working with an auditor who is not on the DMCC approved list — the next few weeks matter enormously.
This guide covers everything a DMCC company needs to understand and act on in 2026: the dual deadline structure, the QFZP conditions in full, the de minimis cliff edge with real numbers, the five-year lockout cost, and the step-by-step compliance process from now through 30 September.
The Dual Deadline Structure Every Business Must Understand
The most important operational insight for any DMCC company in 2026 is that there are two separate, sequential deadlines — and the first one must be completed before the second one can be properly executed.
Deadline 1 — The DMCC Audit: 90 Days from Financial Year-End
All DMCC member companies must submit IFRS-compliant audited financial statements, signed by a DMCC-approved auditor, within 90 days of their financial year end and before trade licence renewal.
For the majority of DMCC companies with a December 31 financial year-end:
- Financial year closed: 31 December 2025
- DMCC audit submission deadline: 31 March 2026 (already passed)
For companies with other year-end dates:
- March 31 year-end → DMCC audit due 30 June 2026
- June 30 year-end → DMCC audit due 30 September 2026
- September 30 year-end → DMCC audit due 31 December 2026
Fines for late submission start at AED 5,000, followed by a portal block that prevents license renewals, visa applications, and employee sponsorship until the audited financials are uploaded.
The AED 5,000 penalty is the visible consequence. The portal block is the operational consequence that affects the business every day it remains unresolved — no staff visa renewals, no new employee sponsorships, no licence amendments, no DMCC portal services of any kind. A DMCC company whose December year-end audit was not submitted by 31 March 2026 is currently in a blocked state unless it has since remediated.
Deadline 2 — The FTA Corporate Tax Return: 9 Months from Financial Year-End
DMCC companies within the scope of the UAE corporate tax law must file corporate tax returns with the UAE FTA through the EmaraTax portal within nine months from the end of the relevant tax period.
For December 31, 2025 year-end companies: 30 September 2026.
Corporate tax due for the period is payable by the same nine-month deadline as the return. There are no instalments under the standard regime; the full liability must be settled in a single payment.
The critical sequencing point that no competitor blog adequately explains:
The FTA corporate tax return must be built on the audited financial statements. The revenue, expenses, qualifying income classification, de minimis calculation, and taxable income computation in the corporate tax return must all reconcile to the audited accounts. A DMCC company that rushes the audit in March and then starts its corporate tax preparation from scratch in August is doing two sequential pieces of work — not parallel pieces — with a five-week window between audit completion and the September 30 return deadline.
Free zone authorities including DMCC now request the corporate tax acknowledgement at license renewal — a discrepancy here triggers questions at both FTA and free zone level.
This cross-referencing between DMCC’s own records and the FTA’s EmaraTax system adds a third level of consistency obligation: the financial statements submitted to DMCC, the corporate tax return filed with the FTA, and the licence renewal information held by DMCC must all tell the same story. Discrepancies between these three sets of information create compliance questions that are harder to resolve than the underlying errors they expose.
The QFZP Framework — The 0% Rate Is Available But Not Automatic
The headline benefit for DMCC companies in the corporate tax era is the Qualifying Free Zone Person (QFZP) 0% rate on qualifying income. Most DMCC business owners know this rate exists. Significantly fewer know exactly what it requires, where the edges are, and what happens when those edges are crossed.
Free zone companies may qualify as a Qualifying Free Zone Person (QFZP) and benefit from a 0% rate on qualifying income, subject to specific substance, income threshold and compliance conditions. This is not automatic — confirm with a qualified UAE tax advisor before assuming 0% treatment.
QFZP status requires all of the following conditions to be met simultaneously, every year:
Condition 1 — Qualifying Income from Qualifying Activities
Cabinet Decision No. 100 of 2023, supported by Ministerial Decision No. 265 of 2023, defines qualifying income for free zone persons as income derived from qualifying activities with other free zone persons (where that other person is the beneficial recipient) plus income from qualifying activities with non-UAE persons.
Qualifying activities under Ministerial Decision No. 265 of 2023 include:
- Manufacturing and processing of goods
- Holding of shares and other securities (passive holding income)
- Ownership and operation of ships
- Fund management services
- Wealth and investment management services
- Headquarter services to related parties
- Treasury and financing services to related parties
- Financing and leasing of aircraft
- Distribution of goods or materials within or from a Designated Zone
- Logistics services
The beneficial recipient test — the most commonly missed QFZP condition:
The most common error is treating UAE mainland clients as qualifying — they are not, unless the activity falls under a narrow carve-out and the beneficial recipient test is met.
Income from a transaction with another free zone entity is only qualifying where that free zone entity is the beneficial recipient of the supply. Where a DMCC company provides consulting to a JAFZA entity that then on-bills those services to a Dubai mainland client, the beneficial recipient of the consulting is the mainland client — not the JAFZA entity. The income is non-qualifying.
This beneficial recipient test catches many agency and pass-through structures where the invoicing chain and the economic reality of the supply do not align.
Condition 2 — Adequate Economic Substance in DMCC
The DMCC company must maintain adequate economic substance in the free zone — meaning:
- Core income-generating activities are performed in DMCC by qualified employees
- Physical office or flexi-desk space exists within DMCC
- Operating expenditure is proportionate to the nature and scale of the business
A company that exists only as a registered address with no real activity, no employees performing functions in the free zone, and no UAE-based commercial operations does not have adequate substance. Legal standing through a valid DMCC trade licence, MOA, and share certificates is a necessary but not sufficient condition for QFZP substance.
Condition 3 — The De Minimis Test
The de minimis threshold is the lower of 5% of total revenue or AED 5 million per tax period. Non-qualifying revenue exceeding this threshold disqualifies the company from QFZP status for five years.
Condition 4 — Audited IFRS Financial Statements
Under Ministerial Decision No. 84 of 2025, all QFZPs must prepare audited financial statements regardless of their revenue level. Even if your turnover is AED 1, an audit is required to secure the 0% corporate tax rate.
There is no revenue-based exception. A QFZP with AED 50,000 in annual revenue still requires an audited set of IFRS financial statements signed by a DMCC-approved auditor, submitted to DMCC within 90 days and used as the basis for the corporate tax return.
Condition 5 — Transfer Pricing Compliance
In 2026, extra attention lands on transfer pricing and dealings between connected parties, aligning with the UAE’s updated corporate tax regulations.
DMCC companies with related-party transactions — including management fees to or from parent companies, loans to subsidiaries, and IP licensing to connected entities — must price those transactions on an arm’s-length basis and document the methodology. For companies with aggregate related-party transaction value above AED 40 million, or that are part of an MNE group with consolidated revenue above AED 3.15 billion, a master file and local file are mandatory.
Condition 6 — No Small Business Relief Election for the Same Period
Companies cannot claim Small Business Relief while maintaining QFZP status — the two regimes are mutually exclusive in the same tax period.
The De Minimis Cliff Edge — The Most Dangerous Risk in the DMCC Framework
The de minimis rule allows a margin of non-qualifying revenue within a QFZP entity. This tolerance is intended to avoid penalizing predominantly qualifying activities on account of ancillary non-qualifying amounts.
The calculation appears simple. The consequences of getting it wrong are severe. And the way the “lower of” calculation works means the protection is far narrower than most DMCC companies assume.
How the “Lower Of” Calculation Actually Works
The de minimis threshold is the lower of:
- 5% of total revenue for the tax period, OR
- AED 5 million
For most DMCC companies — the majority of which have annual revenue well below AED 100 million — the binding constraint is the 5% figure, not the AED 5 million cap. The AED 5 million cap only becomes the binding constraint when total revenue exceeds AED 100 million.
The Cliff Edge at Common Revenue Levels
| Total Revenue | 5% of Revenue | Binding De Minimis Threshold |
|---|---|---|
| AED 1,000,000 | AED 50,000 | AED 50,000 |
| AED 2,000,000 | AED 100,000 | AED 100,000 |
| AED 4,000,000 | AED 200,000 | AED 200,000 |
| AED 8,000,000 | AED 400,000 | AED 400,000 |
| AED 20,000,000 | AED 1,000,000 | AED 1,000,000 |
| AED 100,000,000 | AED 5,000,000 | AED 5,000,000 (cap) |
| AED 200,000,000 | AED 10,000,000 | AED 5,000,000 (cap) |
The worked example that no competitor gets quite right:
A DMCC-licensed FZCO bills AED 4,000,000 in total revenue across the year. Of that, AED 250,000 comes from a UAE mainland consulting engagement. The de minimis threshold is 5% of AED 4,000,000 (AED 200,000) or AED 5 million, whichever is lower — AED 200,000. The mainland revenue of AED 250,000 exceeds AED 200,000. QFZP status is lost for the current period and the four that follow. The single mainland engagement, worth a fraction of overall revenue, costs the entity its 0% rate on the other AED 3,750,000 for five years.
The Financial Cost of a Five-Year Lockout
Non-qualifying revenue exceeding the de minimis threshold disqualifies the company from QFZP status for five years.
For a DMCC company with AED 3 million in annual taxable profit:
- Without lockout (QFZP): 0% on qualifying income = AED 0 in corporate tax
- During lockout (9% standard rate): 9% on AED 2,625,000 (above AED 375,000) = AED 236,250 per year
- Five-year lockout total additional corporate tax: AED 1,181,250
That is the financial consequence of a single de minimis breach that could have been avoided with quarterly revenue monitoring and a mid-year decision to restructure one client contract.
Quarterly De Minimis Monitoring — The Obligation No Competitor Covers
The rule is assessed over the entire tax year, but quarterly monitoring is necessary to detect a risk of breach in time and to take corrective measures — shifting the non-qualifying activity into a third-party entity, restructuring contracts, temporarily discontinuing an activity.
By December 31, it is too late to correct a de minimis breach. The non-qualifying revenue accumulated over eleven months cannot be unwound retroactively. But a DMCC company that reviews its qualifying/non-qualifying revenue split quarterly — in April, July, and October — has three intervention points where it can take corrective action before the year closes.
Practical de minimis monitoring calendar for a December year-end DMCC QFZP:
| Quarter End | Action Required |
|---|---|
| 31 March (Q1) | Calculate Q1 non-qualifying revenue as % of Q1 total. If trending above 5%, model full-year projection. |
| 30 June (Q2) | Recalculate with H1 data. If non-qualifying revenue on track to breach, implement corrective action: route new non-qualifying work through a mainland entity, restructure client contracts, or take advice on whether to voluntarily exit QFZP and file at 9% for the full year. |
| 30 September (Q3) | Final check before year-end. At this point, corrective options are limited — this review is the last chance to manage year-end position. |
| 31 December (Year-end) | Full-year calculation is now fixed. Accept the result or prepare for a lockout period. |
This monitoring process is not optional for QFZP DMCC companies — it is the difference between preserving the 0% rate and accidentally triggering five years of 9% tax.
DMCC Corporate Tax: The DMCC Holding Company Trap
One DMCC structure that carries specific de minimis risk — and is almost entirely absent from competitor guidance — is the DMCC holding company with mainland UAE operating subsidiaries.
A DMCC holding company that owns shares in mainland subsidiaries faces a specific risk: dividends from mainland subsidiaries may be qualifying income under the participation exemption, but management fees charged to mainland subsidiaries are non-qualifying. The combination can easily breach the de minimis test without the owner realising.
Here is why this creates a problem:
A DMCC holding company earns:
- AED 2,000,000 in dividends from mainland subsidiaries (qualifying under participation exemption)
- AED 200,000 in management fees from those same subsidiaries (non-qualifying — mainland source)
Total revenue: AED 2,200,000 5% de minimis threshold: AED 110,000 Non-qualifying income: AED 200,000
AED 200,000 > AED 110,000 → De minimis breached → QFZP status lost for five years
The management fees — a small fraction of total income — trigger a complete five-year lockout on the much larger dividend income. This is the holding company structure risk that many DMCC business owners are unknowingly carrying.
The solution is either to eliminate management fees from the holding structure (relying on passive dividend income only), to route the management fee activity through a separate entity, or to accept that QFZP status cannot be maintained and plan the tax position accordingly.
What the Qualifying Income Classification Must Look Like in Your Books
Your auditor must accurately categorize your earnings into qualifying and non-qualifying piles.
This is not a year-end reclassification exercise — it must be built into the bookkeeping structure throughout the year. DMCC companies claiming QFZP status need a chart of accounts that segregates every revenue stream at the point of recording:
- Category 1 — Qualifying income from qualifying activities with free zone persons (beneficial recipient confirmed)
- Category 2 — Qualifying income from qualifying activities with non-UAE persons
- Category 3 — Non-qualifying income (UAE mainland clients, activities outside the qualifying list)
- Category 4 — Income from mainland permanent establishment (if any)
Without this segregation in the live accounting system, the auditor cannot efficiently verify QFZP eligibility, the de minimis test cannot be calculated mid-year, and the corporate tax return income classification cannot be reconciled to the accounts.
Step-by-Step Compliance Process from Now to 30 September 2026
Step 1 — Verify Corporate Tax Registration Status on EmaraTax
Log into EmaraTax and confirm your CTRN (Corporate Tax Registration Number) is active and covers the full 2025 tax period. If registration was missed, register immediately — the AED 10,000 penalty applies from the day after the 90-day window closed, but the cost of remaining unregistered compounds with every passing month.
Step 2 — Assess Your QFZP vs SBR vs Standard Rate Position
Before preparing the corporate tax return, make a definitive determination of which tax regime applies for the 2025 tax period:
- QFZP: Does your revenue composition, substance, audited accounts, and de minimis position all satisfy the Article 18 conditions? If yes, the 0% rate on qualifying income applies.
- Small Business Relief: Is your revenue below AED 3 million and does your company meet all SBR eligibility conditions? SBR and QFZP are mutually exclusive.
- Standard 0%/9% regime: If neither QFZP nor SBR applies, the standard rates apply — 0% on income up to AED 375,000, 9% on income above.
Decide your regime before you start the return, because some elections are irreversible.
Step 3 — Complete the DMCC Audit with a DMCC-Approved Auditor
Only firms on the official DMCC Approved Auditors list may issue DMCC audit reports.
Verify your auditor’s current approval status on the DMCC portal before engaging. For December year-end companies, the DMCC submission deadline was 31 March 2026. If it was missed, submit immediately — the AED 5,000 penalty and portal block continue accumulating until compliance is achieved. Do not wait for the September 30 FTA deadline to trigger audit completion.
In 2026, extra attention lands on transfer pricing and dealings between connected parties. Simplified RCM: you can now skip making self-invoices when bringing in certain goods or services under the Reverse Charge Mechanism, but must retain original supplier invoices and agreements as primary audit evidence.
Step 4 — Prepare the Corporate Tax Return on EmaraTax
The process requires a completed annual return, supporting financial statements, and where applicable a Transfer Pricing Disclosure Form and evidence of any relief elections such as Small Business Relief or QFZP status. For QFZP entities, IFRS-compliant audited financial statements are a mandatory filing requirement.
The return must include:
- Revenue correctly classified between qualifying and non-qualifying income
- De minimis test calculation documented
- Evidence of QFZP conditions (substance, audited accounts, qualifying activities)
- Transfer Pricing Disclosure Form where applicable
- Correct election of QFZP, SBR, or standard regime
- Reconciliation to audited financial statements
Step 5 — File and Pay by 30 September 2026
Corporate tax due for the period is payable by the same nine-month deadline as the return. There are no instalments under the standard regime — the full liability must be settled in a single payment.
Payment is made through the GIBAN bank transfer mechanism to your FTA corporate tax account. Both the return submission and the payment must be completed by 30 September 2026 for December year-end companies. Filing without payment is non-compliant. Payment without filing is also non-compliant. Both must happen together.
Conclusion: DMCC Corporate Tax 2026 Is a Multi-Deadline, Multi-Condition Compliance Event
DMCC Corporate Tax in 2026 is not a single filing exercise. It is a three-part compliance event — the DMCC audit at 90 days, the FTA corporate tax return at nine months, and the ongoing QFZP de minimis monitoring that runs throughout the year — where each part feeds the next and where a failure in any one part cascades into consequences across all three.
The de minimis cliff edge means that a single mainland client invoice at the wrong revenue level can trigger a five-year, AED 1+ million lockout from the 0% rate. The portal block from a missed DMCC audit means the business cannot renew visas or licences until it complies. And the licence renewal cross-reference with FTA records means that gaps in the corporate tax position surface at renewal — whether the business owner plans for it or not.
The September 30, 2026 deadline for December year-end DMCC companies is now weeks away. For companies that have not yet finalised their QFZP assessment, completed their qualifying income classification, or coordinated their audit with their corporate tax return preparation — the right time to act is immediately.
Why My Taxman Is the Best Choice for DMCC Corporate Tax Compliance
DMCC corporate tax compliance in 2026 requires expertise across three interlocking areas: DMCC’s zone-level audit requirements, the FTA’s corporate tax framework and QFZP conditions, and the EmaraTax filing process. My Taxman covers all three — in-house, integrated, and with DMCC-specific experience.
Here is what makes My Taxman the right partner for your DMCC corporate tax needs:
We assess your QFZP eligibility with precision. Our team reviews every revenue stream against the qualifying activities list in Ministerial Decision No. 265 of 2023, applies the beneficial recipient test to all free zone-to-free zone transactions, calculates your de minimis position using the correct “lower of” methodology, and gives you a clear, documented QFZP eligibility assessment before a single figure is entered in the EmaraTax return.
We implement quarterly de minimis monitoring. For DMCC QFZP companies, we build a quarterly review process that tracks qualifying and non-qualifying revenue against the de minimis threshold in real time — giving you three intervention points per year to prevent a breach before the year closes, rather than discovering it after.
We coordinate the DMCC audit and the FTA corporate tax return as a single integrated process. Our team manages the IFRS account preparation, DMCC-approved auditor coordination, audit submission through the DMCC portal, and EmaraTax corporate tax return — ensuring the financial statements, the QFZP income classification, and the return figures are all consistent before any submission is made to either authority.
We build the income classification into your bookkeeping from day one. For new DMCC QFZP companies, we structure your chart of accounts to segregate qualifying and non-qualifying income at the point of recording — so the de minimis calculation is always current, the audit goes smoothly, and the corporate tax return can be prepared without retroactive reclassification.
We handle transfer pricing documentation for related-party transactions. For DMCC holding companies and businesses with intercompany fees, loans, and IP licensing arrangements, we prepare local file and master file documentation that meets the UAE’s transfer pricing requirements and withstands DMCC audit scrutiny.
We are a 4.9-star rated UAE tax firm trusted by businesses across Dubai, Sharjah, and the Emirates. Our clients stay with us because our compliance work is accurate, timely, and proactively managed — from DMCC audit coordination to FTA EmaraTax filing.
📞 Call us: +971-543223140 📧 Email: connect@mytaxman.ae 🌐 Visit: mytaxman.ae
With the September 30, 2026 deadline approaching, there is no time to be uncertain about your DMCC corporate tax position. Talk to My Taxman today — and go into your filing with complete confidence in your QFZP eligibility, your de minimis position, and your compliance status across both DMCC and FTA.
FAQS FOR DMCC CORPORATE TAX
What are the corporate tax obligations for DMCC companies in 2026?
DMCC companies in 2026 have three mandatory corporate tax obligations under the UAE tax framework. First, they must be registered for corporate tax with the Federal Tax Authority through EmaraTax — new companies within 90 days of licence issuance, with a AED 10,000 penalty for late registration. Second, they must submit IFRS-compliant audited financial statements to DMCC within 90 days of the financial year-end, using a DMCC-approved auditor — for December year-end companies, this is 31 March 2026, with an AED 5,000 penalty and portal block for late submission. Third, they must file their annual corporate tax return through EmaraTax and pay any tax due within nine months of the financial year-end — for December year-end companies, 30 September 2026.
Can DMCC companies access the 0% corporate tax rate in 2026?
Yes. DMCC companies can access a 0% corporate tax rate on qualifying income by maintaining Qualifying Free Zone Person (QFZP) status under Article 18 of Federal Decree-Law No. 47 of 2022. QFZP status requires the DMCC company to: earn qualifying income from qualifying activities as defined in Ministerial Decision No. 265 of 2023; maintain adequate economic substance in DMCC; pass the de minimis test on non-qualifying income (below the lower of 5% of total revenue or AED 5 million); prepare audited IFRS financial statements under Ministerial Decision No. 84 of 2025; comply with transfer pricing rules; and not elect Small Business Relief for the same period. QFZP status is not automatic — it must be assessed annually and confirmed through the corporate tax return.
What is the DMCC audit deadline and what happens if it is missed?
All DMCC member companies must submit IFRS-compliant audited financial statements, signed by a DMCC-approved auditor, within 90 days of their financial year end and before trade licence renewal. For December year-end companies, the deadline is 31 March 2026. Fines for late submission start at AED 5,000, followed by a portal block that prevents license renewals, visa applications, and employee sponsorship until the audited financials are uploaded. The portal block is the more operationally severe consequence — it prevents all DMCC portal activity, including renewing existing staff visas, adding new employees, and amending the business licence, until the outstanding audit is submitted and the penalty is paid.
What is the de minimis test for DMCC QFZP status?
The de minimis threshold is the lower of 5% of total revenue or AED 5 million per tax period. Non-qualifying revenue exceeding this threshold disqualifies the company from QFZP status for five years. For a DMCC company with AED 4 million in total revenue, the 5% threshold is AED 200,000 — meaning only AED 200,000 in non-qualifying income (such as mainland UAE client revenue) is permitted before QFZP status is lost. A single mainland engagement worth AED 250,000 on AED 4 million total revenue costs the company its 0% rate on the remaining AED 3.75 million for five years. The de minimis test must be calculated correctly for each tax period, and quarterly monitoring is essential to detect breaches before year-end.
What income qualifies as QFZP qualifying income for DMCC companies?
Cabinet Decision No. 100 of 2023, supported by Ministerial Decision No. 265 of 2023, defines qualifying income for free zone persons as income derived from qualifying activities with other free zone persons (where that other person is the beneficial recipient) plus income from qualifying activities with non-UAE persons, plus any other income provided the de minimis requirement is not breached. Qualifying activities include manufacturing, processing, holding of shares and securities, ownership and operation of ships, fund management, wealth and investment management, headquarter services, treasury and financing services to related parties, financing and leasing of aircraft. Income from UAE mainland clients is generally non-qualifying — the beneficial recipient test must also be met for free zone-to-free zone transactions.
What happens when a DMCC company loses QFZP status?
Non-qualifying revenue exceeding the de minimis threshold disqualifies the company from QFZP status for five years. During this five-year lockout, the entire company’s taxable income — including income that would otherwise have been qualifying — is subject to the standard 9% corporate tax rate on amounts above AED 375,000. The company cannot regain QFZP status during the lockout period. For a DMCC company generating AED 3 million in profit annually, a five-year lockout means approximately AED 1.2 million in corporate tax that would not have been payable under QFZP status — making a de minimis breach potentially one of the most expensive compliance failures in the UAE corporate tax framework.
Must DMCC companies use an approved auditor for their annual audit?
Only auditors on the DMCC Approved Auditors List can submit reports. Reports from non-listed firms will be rejected, which can lead to penalties and a block on portal services including visa and license renewals. DMCC maintains its own approved auditors list, separate from general UAE licensing. A DMCC company that engages an audit firm not on the DMCC list will have its submission rejected entirely — requiring a complete restart with a listed firm, losing both time and the original audit fee, while the AED 5,000 penalty and portal block accumulate. Always verify auditor approval on the current DMCC Approved Auditors List before signing any audit engagement letter.
Is Small Business Relief available to DMCC companies and how does it interact with QFZP?
Small Business Relief (SBR) is available to DMCC companies with annual revenue below AED 3 million through 31 December 2026, subject to meeting all SBR eligibility conditions. However, companies cannot claim Small Business Relief while maintaining QFZP status — the two regimes are mutually exclusive in the same tax period. For DMCC companies below AED 3 million in revenue, this is a genuine planning decision: SBR is simpler (no audit required for SBR alone, no qualifying income classification) but expires at year-end 2026. QFZP is more demanding but provides a sustainable 0% rate beyond 2026. Choosing SBR through 2026 and transitioning to QFZP from 2027 requires the IFRS accounting infrastructure and qualifying income classification to be built during 2026 to support the first QFZP return.
