NewCountries with no income tax in 2026 — read the guide →Countries with 0% income tax →

Glossary

Free zone

A designated economic area — common in the UAE — offering 100% foreign ownership and tax incentives to companies that meet its activity and substance conditions.

A free zone is a special economic area with its own registration authority and rules, designed to attract foreign business. In the UAE, free zones offer 100% foreign ownership, streamlined setup and — for a Qualifying Free Zone Person meeting strict activity and substance tests — a 0% corporate tax rate on qualifying income.

Why it matters

Free zones are one of the cleanest routes to a low-tax company plus a residence visa — but the headline 0% depends on meeting conditions that are widely misunderstood, so the detail matters.

Work with Expectat

Ready to build your borderless plan?

Book a private strategy session — we'll map your residency, capital and Bitcoin setup, and the fastest legal path to it.

Book a strategy call