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MoF issues decisions on activities in Free Zones
Gulf Today
|September 04, 2025
The Ministry of Finance (MoF) announced the repeal of Ministerial Decision (MD) No. 265 of 2023, replacing it with Ministerial Decision No. (229) of 2025 on Qualifying Activities and Excluded Activities, which clarifies the scope of Qualifying Activities for Corporate Tax purposes in Free Zones.
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The updates expand the scope of Qualifying Commodity Trading to include industrial chemicals, Associated Byproducts of Qualifying Commodities, and environmental commodities and provide clarifications on Treasury and financing services for Related Parties.
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