The Ministry of Finance (MoF) introduced the repeal of Ministerial Resolution No. 265 of 2023, changing it with Ministerial Resolution No. 229 of 2025 on Qualifying Actions and Excluded Actions, which clarifies the scope of Qualifying Actions for Company Tax functions in Free Zones.
The brand new updates broaden the scope of Qualifying Commodity Buying and selling to incorporate industrial chemical substances, related by-products of qualifying commodities, and environmental commodities.
UAE tax guidelines
Additionally they present clarifications on Treasury and financing companies for Associated Events.
As well as, the MoF has issued Ministerial Resolution No. 230 of 2025 on the Specification of Recognised Worth Reporting Businesses for the needs of Ministerial Resolution No. 229 of 2025.
Ministerial Resolution No. 229 of 2025 removes the earlier reference to commodities being traded solely “in uncooked type.”
The scope now permits the buying and selling of metals, minerals, industrial chemical substances, vitality, and agricultural commodities, in addition to related by-products, offered a Quoted Worth exists.
A Quoted Worth refers back to the worth of a qualifying commodity or associated commodity specified by a Recognised Commodity Change Market or a Recognised Worth Reporting Company designated by the Minister.
Ministerial Resolution No. 230 of 2025 lists the recognised pricing businesses, giving taxpayers certainty and readability in making use of the principles.
Different useful adjustments embrace:
- Recognition of self-investment inside the Qualifying Exercise of Treasury and financing companies, whether or not for Associated Events or the taxpayer’s personal account
- Clarification that the distribution of products or supplies in or from a Designated Zone permits transactions with public profit entities with out impacting the de-minimis threshold
The Ministry of Finance emphasised the pivotal function of Free Zones in driving the UAE’s financial development, attracting funding, and fostering an enabling enterprise surroundings.
It mentioned the brand new choices “replicate the significance of Free Zones and their function within the nation’s financial diversification technique, in addition to the UAE’s dedication to offering a supportive enterprise surroundings in alignment with worldwide tax requirements.”
The Ministry added that the UAE’s aggressive Company Tax regime, mixed with preferential tax therapy for Qualifying Actions, reinforces the nation’s place as a number one international hub for enterprise and funding, whereas advancing its sustainable growth agenda.
