How UAE Free Zones Work
Step by step
- Choose the sector, then the zone. Many zones specialise: media, technology, logistics, commodities, finance.
- Choose the legal form: LLC, FZCO, FZE, public company or branch. Not every zone registers every form.
- Register the trade name and apply online with the zone; upload the documents.
- Get the licence, usually within 14 working days of approval.
Source: UAE Government Portal: Starting a business in a free zone1
Office, visas and staff
- Zones lease flexible offices, co-working desks and warehouses.
- The zone applies for work permits and residence visas; the number of visas depends on the package and the premises.
- Staff are covered by the zone’s employment rules and the federal Labour Law (Federal Decree-Law No. 33 of 2021); DIFC and ADGM have their own employment laws.
Source: UAE Government Portal: Accessing services for free zone companies; UAE Government Portal: Recruiting in free zones2,4
Customs and the mainland
Goods imported into a free zone, and goods stored there for re-export, pay no customs duty. Goods that move into the UAE mainland are cleared through customs and pay duty. A free zone company sells on the mainland through a licensed distributor, a mainland branch or company, or with the required mainland licences.3
Sources
- UAE Government Portal: Starting a business in a free zone
- UAE Government Portal: Accessing services for free zone companies
- UAE Government Portal: Running a business in a free zone
- UAE Government Portal: Recruiting in free zones
- Federal Tax Authority: What are the UAE CT rates?
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.