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Free Zones

Compare UAE Free Zones

The table compares eleven free zones on what changes most between them: the published entry price, the visas on the entry option and the office rule. Two of them, DIFC and ADGM, are financial free zones with their own common law systems.

Updated October 2026 · Figures checked 21 October 2026

Visas on a Shams shared desk
1212
Visas on a Shams shared desk
AED, lowest published entry price
5,55513
AED, lowest published entry price
Corporate tax on qualifying income
0%18
Corporate tax on qualifying income
AED, Dubai permit to trade on the mainland for 6 months
5,00017
AED, Dubai permit to trade on the mainland for 6 months

Compare UAE Free Zones

Eleven zones side by side

Eleven zones side by side
Free zone Emirate and focus Published entry price Visas on entry option Office rule
DMCC Dubai; commodities, trading, technology Licence AED 20,285 a year plus setup fees 1 on the Jumpstart package Registered office in DMCC required
Meydan Free Zone Dubai; multi-sector From AED 12,500 Up to 6, AED 1,850 each Flexi desk included
IFZA Dubai; multi-sector Tailored proposal after a consultation 0 to 3 No physical office for basic packages
DIFC Dubai; financial services, common law Innovation Licence flexi desk USD 500 a month Up to 4 on the first desk Physical presence mandatory
ADGM Abu Dhabi; financial services, English common law Varies by licence 3 per dedicated desk, Tech Startup Licence Physical presence required; hot desks not accepted
Masdar City Free Zone Abu Dhabi; clean energy, technology AED 7,000 Startup package 1 on Business One (AED 17,500) Flexi desk lease in visa packages
SPC Free Zone Sharjah; multi-sector AED 5,750, selected activities Unlimited, paid per visa Up to 5 activities and 100 shareholders per licence
Shams Sharjah; media and creative AED 5,750 media package Up to 12 on a shared desk Shared desk facility
Ajman Free Zone Ajman; multi-sector AED 5,555, no visa 1 on the Starter package (AED 13,131) Coworking lease included
UAQ Free Trade Zone Umm Al Quwain; multi-sector AED 8,000, no visa 2 on the AED 13,500 package Personalised quote from the zone
RAKEZ Ras Al Khaimah; multi-sector and industrial AED 6,000 basic package 1 on a flexi desk A leased facility is mandatory

Source: DMCC: Schedule of charges; DMCC: Set up a new business; Meydan Free Zone: Company setup cost breakdown; IFZA: Support for startups; IFZA: Set up your business; DIFC: Innovation Licence setup guide; ADGM: Setting up FAQs (Tech Startup Licence); Masdar City Free Zone: Licence and registration; SPC Free Zone: Pay-as-you-go business setup; Shams: Cost calculator; Sharjah Media City (Shams): Home; Ajman Free Zone: All-inclusive packages; UAQ Free Trade Zone: Start a business as a non-resident; RAKEZ: Instant licence; RAKEZ: FAQs1,2,3,4,5,6,7,9,10,11,12,13,14,15,16

Entry prices are not like for like: some include an office lease or a visa, some exclude VAT, and several are limited-time offers. Use them to shortlist, then ask each zone for a written first-year and renewal quote.

What every free zone has in common

  • A Qualifying Free Zone Person pays 0% corporate tax on qualifying income and 9% on the rest, subject to substance, audited accounts and the de minimis limit.
  • In Dubai, a free zone company can trade on the mainland with a Department of Economy and Tourism permit of AED 5,000 for six months.
  • ADGM applies English common law directly through its own courts.

Source: Federal Tax Authority: Basic tax information bulletin, Free Zone Person; Dubai Department of Economy and Tourism: Free zone companies can operate on the mainland; ADGM Courts: The English common law system18,17,8

Frequently Asked Questions

Which UAE free zones use common law?

The two financial free zones: DIFC in Dubai and ADGM in Abu Dhabi, which applies English common law directly through its own courts.

Sources

  1. DMCC: Schedule of charges
  2. DMCC: Set up a new business
  3. Meydan Free Zone: Company setup cost breakdown
  4. IFZA: Support for startups
  5. IFZA: Set up your business
  6. DIFC: Innovation Licence setup guide
  7. ADGM: Setting up FAQs (Tech Startup Licence)
  8. ADGM Courts: The English common law system
  9. Masdar City Free Zone: Licence and registration
  10. SPC Free Zone: Pay-as-you-go business setup
  11. Shams: Cost calculator
  12. Sharjah Media City (Shams): Home
  13. Ajman Free Zone: All-inclusive packages
  14. UAQ Free Trade Zone: Start a business as a non-resident
  15. RAKEZ: Instant licence
  16. RAKEZ: FAQs
  17. Dubai Department of Economy and Tourism: Free zone companies can operate on the mainland
  18. Federal Tax Authority: Basic tax information bulletin, Free Zone Person

Figures checked 21 October 2026. Prepared by Invest-Emirates.ae for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.

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