The Finance Ministry has issued two new ministerial decisions that revise regulations for corporate tax activities in free zones and establish official price reporting mechanisms.

The first decision, Ministerial Decision No. 229/2025, replaces previous legislation and broadens the definition of qualifying commodity trading. The updated rules now encompass industrial chemicals, associated by-products, and environmental commodities, whilst also clarifying treasury and financing services regulations for related parties.

Key changes include the removal of the phrase “in raw form” from commodity trading requirements, allowing for expanded trading of metals, minerals, industrial chemicals, energy and agricultural commodities. These items must maintain a quoted price from recognised exchanges or approved price reporting agencies.

Another decision, Ministerial Decision No. 230/2025, provides an official list of recognised price reporting agencies, offering greater clarity for tax compliance.

The legislation also introduces new provisions for self-investment activities and clarifies rules regarding the distribution of goods from designated zones, particularly concerning transactions with public benefit entities.

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