Jumeirah Lake Towers (JLT) is one of the UAE's most diverse business communities, with hundreds of companies licensed under the DMCC free zone authority alongside mainland businesses. That mix makes the free-zone-versus-mainland distinction the single most important starting point for any JLT company's tax strategy.
Getting your QFZP status right
Free-zone entities in JLT may qualify as a Qualifying Free Zone Person (QFZP), unlocking a 0% Corporate Tax rate on qualifying income. But the status is conditional: it depends on adequate substance, the nature of your income, arm's-length related-party dealings, and staying within the de minimis limit for non-qualifying income. Incorrect QFZP claims are a real compliance risk — exceeding the threshold can push all income to the 9% rate. VAT obligations, meanwhile, hinge on whether your supplies are made within the UAE or exported to overseas customers.
Because the rules are fact-specific, JLT businesses benefit from getting the entity-level analysis right before the first Corporate Tax return is filed. We assess your QFZP eligibility, help you meet and evidence the conditions, and manage filing through our FTA-registered partner network. Estimate the impact with the free Corporate Tax calculator.
Frequently asked questions
Does my free-zone company in JLT pay Corporate Tax?
A JLT free-zone company can access a 0% rate on qualifying income as a Qualifying Free Zone Person, but only if it meets the substance and income conditions; otherwise the 9% rate applies. Registration and filing remain mandatory.
Do JLT businesses still need to register for VAT?
Yes, if taxable supplies exceed AED 375,000. Whether supplies are UAE-based or exported affects the VAT treatment, but registration and filing obligations still apply.