Tax Public Clarification TAXP010 from the FTA is a cross-tax guide to what constitutes a Free Zone or a Designated Zone under each UAE Tax Law: Corporate Tax, Excise Tax and Value Added Tax. Because the definitions differ, Businesses must determine separately for each Tax Law whether they are located in a Free Zone and/or Designated Zone. A VAT Designated Zone is not automatically a Corporate Tax Designated Zone. Businesses should confirm status with their Free Zone authority, with the Warehouse Keeper for Excise Tax Designated Zones, and via the List of Designated Zones published by the FTA under Cabinet Decision No. 59 of 2017.