Free zones
UAE free zones
The Ministry of Economy and Tourism counts more than 40 free zones with 100% foreign ownership. Each zone’s authority licenses companies, leases offices and sponsors visas, usually issuing a licence within 14 working days of approval.
Main zones by emirate
| Emirate | Free zones |
|---|---|
| Dubai | DMCC, JAFZA, DIFC, Dubai Airport Free Zone, Dubai South, Dubai Silicon Oasis, Dubai Internet City, Dubai Healthcare City, Dubai CommerCity, Meydan Free Zone |
| Abu Dhabi | ADGM, Masdar City Free Zone, twofour54 |
| Sharjah | SAIF Zone, Hamriyah Free Zone, Sharjah Media City (Shams) |
| Ajman | Ajman Free Zone |
| Umm Al Quwain | Umm Al Quwain Free Trade Zone |
| Ras Al Khaimah | RAKEZ, Innovation City |
| Fujairah | Fujairah Free Zone, Creative City |
Source: UAE Government Portal: Starting a business in a free zone2
The advantages
- 100% foreign ownership and a one-stop authority for licence, office and visas.
- No customs duty on goods imported into the zone or stored there for re-export.
- 0% corporate tax on qualifying income for a Qualifying Free Zone Person.
Source: UAE Government Portal: Starting a business in a free zone; UAE Government Portal: Running a business in a free zone; Federal Tax Authority: Basic tax information bulletin, Free Zone Person2,3,4
The limits
- Selling on the mainland needs a distributor, a mainland branch or company, or the required licences; in Dubai, an operating permit is available.
- Non-qualifying revenue above 5% or AED 5 million ends the 0% rate.
- Goods entering the mainland are cleared through customs and pay duty.
Source: UAE Government Portal: Running a business in a free zone; Federal Tax Authority: Basic tax information bulletin, Free Zone Person; Dubai Media Office: Dubai launches Free Zone Mainland Operating Permit (8 October 2025)3,4,5
Before you choose
Fees, visa quotas and permitted activities differ between zones and packages and change often. Check them on the zone’s own website before you sign. DIFC and ADGM are financial free zones with their own laws and courts.
Sources
- UAE Ministry of Economy and Tourism: Free zones for company incorporation
- UAE Government Portal: Starting a business in a free zone
- UAE Government Portal: Running a business in a free zone
- Federal Tax Authority: Basic tax information bulletin, Free Zone Person (PDF)
- Dubai Media Office: Dubai launches Free Zone Mainland Operating Permit (8 October 2025)
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.