UAE, 04 September, 2025: The UAE Ministry of Finance (MoF) has repealed Ministerial Decision No. 265 of 2023 and issued Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities for Corporate Tax purposes in Free Zones. The new rules expand the scope of Qualifying Commodity Trading to include industrial chemicals, environmental commodities, and Associated By-products, and provide updates on Treasury and financing services for Related Parties.
The MoF also issued Ministerial Decision No. 230 of 2025, specifying the list of Recognised Price Reporting Agencies to ensure clarity and certainty for taxpayers.
Key changes include:
-
Removal of the term “in raw form,” allowing trading of metals, minerals, industrial chemicals, energy and agricultural commodities, and Associated By-products where a quoted price exists.
-
Recognition of self-investment under Treasury and financing activities.
-
Clarification that distribution from Designated Zones can include transactions with public benefit entities without affecting the de-minimis threshold.
The Ministry highlighted that these updates reinforce the pivotal role of Free Zones in driving investment, supporting diversification, and maintaining alignment with international tax standards.
All related Cabinet and Ministerial Decisions are available on the MoF website.
Source: mof.gov.ae
