Free Zone

Dubai Maritime City is, in the Dubai Government Media Office’s description, “a 249-hectare waterfront platform”, with 6,000-tonne and 3,000-tonne ship lifts, workshops, warehouses, office towers and residential blocks. It is a genuine industrial cluster with genuine numbers: design capacity of 1,000 vessels a year, a record 52 vessels on the dry berths on 28 July 2026, and 202 vessel calls in July 2026. Legally, however, Dubai Maritime City is neither a free zone created by its own statute nor a regulator in its own right. The law that created the “city” bearing that name was superseded on 6 February 2023 and nothing equivalent replaced it.

Abu Dhabi Global Market (ADGM) is an international financial centre established in 2015 under Abu Dhabi Law No. 4 of 2013. Physically located on Al Maryah and Al Reem Islands in Abu Dhabi, it constitutes a separate jurisdiction with its own law, regulators, and courts. UAE federal civil and commercial legislation does not apply within ADGM — the centre operates under its own independent legal framework.

The Astana International Financial Centre (AIFC) is a separate jurisdiction within the Republic of Kazakhstan with its own English common law system, an independent court, and a dedicated tax regime — not an ordinary free economic zone.

Ajman Free Zone (AFZ) is one of the UAE’s oldest free economic zones, launched in 1988 in the emirate of Ajman, now overseen by the umbrella structure Free Zones Authority of Ajman (FZA).

The Dubai International Financial Centre (DIFC) is a separate jurisdiction within Dubai with its own legal system based on English common law, its own judicial system, its own financial regulator, and its own corporate legislation.

DMCC (Dubai Multi Commodities Centre) is the UAE’s largest free zone by number of registered companies, located in Jumeirah Lakes Towers (JLT), Dubai, specialising in commodities trading, finance, and technology, including dedicated platforms for virtual assets and artificial intelligence.

Dubai CommerCity (DCC) is a Dubai free zone built specifically for digital commerce: a joint venture between the Dubai Integrated Economic Zones Authority (DIEZA) and wasl Asset Management Group, located in Umm Ramool next to Dubai International Airport and forming part of the Dubai Integrated Economic Zones (DIEZ) as land plot No. 2150115. A company in DCC is registered under the DIEZA Implementing Regulations 2023 as an FZCO, a PLC or a branch, holds one of six licences (Trade, Service, Industrial, E-commerce, General Trading or Dual License with DET), and keeps its stock in the Business Cluster and the Logistics Cluster, both under customs control: for VAT purposes the zone has been on the list of Designated Zones as “CommerCity Dubai” since 1 January 2021. The decisive tax point in 2026 is that the 0 per cent corporate tax rate is available to a DCC company only as a Qualifying Free Zone Person (QFZP), and every sale to a natural person (B2C) is an Excluded Activity under Ministerial Decision No. 229 of 2025 — so the classic B2C marketplace or web-shop model in DCC pays 9 per cent, or relies on Small Business Relief up to AED 3,000,000 of revenue.

Dubai Design District (d3) is a specialist cluster for design, fashion, architecture and the creative industries, launched in 2013 and part of the portfolio of TECOM Group PJSC, a public company listed on the Dubai Financial Market. Licensing, visas and zoning are administered by the Dubai Development Authority (DDA) — the same regulator that oversees Dubai Internet City, Dubai Media City and the other TECOM clusters.

Dubai International Academic City (DIAC) is the business park of the education cluster inside the Dubai Development Authority free zone, licensing universities, branch campuses of foreign universities, schools, nurseries and education service companies. From 1 January 2026 the regime for free zone universities has been rebuilt: Federal Decree-Law No. 31 of 2025 on Higher Education and Scientific Research applies expressly to “universities, institutes, and colleges established in the free zones”, requires federal Institutional Licensure and subjects every programme to federal Program Accreditation. A DIAC licence costs AED 15,000 a year for any of the five segments, and the minimum paid-up capital across all five is AED 50,000 — five times the zone’s standard AED 10,000.

Dubai Internet City (DIC) is the UAE’s oldest and largest technology free zone, launched in October 2000 as the first zone in the MENA region created specifically for IT companies.

Dubai Knowledge Park (DKP) is a district of the Dubai Development Authority free zone in which companies engaged in human resources, recruitment, corporate training and professional development are licensed. The annual licence costs AED 15,000 for any of the fourteen segments in Part Six of Decision No. 1 of 2021, the minimum paid-up capital of an FZ-LLC is AED 10,000, and a freelancer permit is AED 7,500 a year. The defining feature of the jurisdiction: training activity requires two permissions at once — a DDA licence and a KHDA Authorisation — while recruitment activity runs into the federal prohibition in Article 6 of Federal Decree-Law No. 33 of 2021.

Dubai Media City (DMC) is the media cluster within the free zone regulated by the Dubai Development Authority (DDA). Its legal basis is Law No. 15 of 2014, issued on 27 October 2014, which superseded Law No. 1 of 2000 establishing the Dubai Technology and Media Free Zone. Three forms of presence are available: a Free Zone Limited Liability Company (FZ-LLC), a branch of a foreign or UAE company, and a freelancer permit. The law fixes no single minimum share capital — the requirement is set by the licensed activity.

Dubai Outsource City (DOC) is a TECOM Group business district in Dubai, part of the free zone administered by the Dubai Development Authority (DDA) and dedicated to outsourcing and shared-service providers: call centres, transaction processing, IT support, document management and disaster-recovery data centres. The DOC licence is issued under a single segment, 17.1 Outsource, with eight activities, costs AED 15,000 a year and requires a minimum paid-up capital of AED 300,000 — thirty times the standard AED 10,000 that applies in most other DDA districts. The district was launched in 2004 as Dubai Outsource Zone; according to TECOM it hosts more than 80 customer companies from the aviation, banking and telecommunications industries.

Dubai Production City (DPC) is not a free zone of its own. It is a licensing business unit inside the single Dubai Development Authority zone, and it has no statute. No law, decree or Dubai Executive Council resolution names DPC: the zone exists as cadastral plots inside the Clusters under Law No. 15 of 2014, and as a licensing business unit created by a decision of the DDA Director General.

Dubai Silicon Oasis (DSO) is a Dubai free zone, and the Dubai Integrated Economic Zones Authority (DIEZ) is the body that runs it, issues the licences and keeps the register of companies. IFZA (the International Free Zone Authority) is not a free zone: it is a commercial operator occupying premises inside Dubai Silicon Oasis and selling incorporations of companies that are, in law, created in the DSO free zone under DIEZ regulations. A company “in IFZA” is a company in Dubai Silicon Oasis.

Dubai South Free Zone is the free economic zone built around Al Maktoum International Airport, operated and licensed by the Dubai World Central Corporation (DWCC), a subsidiary of the Dubai Aviation City Corporation (DACC).

Dubai Studio City is one of ten business parks in the free zone constituted by Dubai Law No. 15 of 2014; it is licensed by the Dubai Development Authority (DDA) and operated by TECOM Group PJSC. A production licence costs AED 15,000 a year and requires paid-up capital of AED 50,000; a satellite television licence costs AED 25,000–40,000 a year and requires AED 1,000,000. Media activity inside the zone is licensed by the DDA, not by the federal regulator.

The Dubai World Trade Centre Free Zone incorporates companies and issues commercial licences, but it does not regulate virtual assets: the regulator is VARA, whose remit covers every free zone in Dubai except the DIFC. A virtual asset business in DWTC needs two licences from two different bodies: an operational licence from the DWTC Authority and a VASP licence from VARA. The detail almost nobody spells out: the DWTC non-operational licence is valid for one year, and if the VARA VASP licence is not obtained within it, the licence is not renewed and the fees paid are forfeited.

Fujairah is the only UAE emirate with direct access to the east coast, facing the Gulf of Oman and the Indian Ocean, allowing zone residents to bypass the Strait of Hormuz for shipping.

Hamriyah Free Zone (HFZA) is an industrial free economic zone in the emirate of Sharjah, the UAE’s second-largest free zone after JAFZA.

IFZA (International Free Zone Authority) is the UAE’s most popular free zone by number of registrations — an operator within Dubai Silicon Oasis (DSO), which since 1 January 2022 falls under the Dubai Integrated Economic Zones Authority (DIEZ) pursuant to Dubai Law No. 16 of 2021. Established in August 2018 in Fujairah, IFZA relocated to Dubai (Dubai Silicon Oasis) in August 2020. IFZA issues two base licence types — Commercial and Professional — with the ability to combine several business activities under a single licence. Base cost starts at approximately AED 12,900 per year, with no minimum capital requirement. The key practical difference from DAFZA/DMCC: IFZA is not a VAT Designated Zone, and it operates through a network of Professional Partners rather than dealing directly with applicants.

Innovation City is the new name for the Ras Al Khaimah Digital Assets Oasis (RAK DAO) free economic zone, established in 2023 in the emirate of Ras Al Khaimah.

Jebel Ali Free Zone (Jafza) is the oldest free zone in the UAE, established in 1985 and part of the DP World group. The zone describes itself as the largest customs bonded zone in the Middle East, home to more than 11,000 companies. Three distinct statuses matter commercially: a free zone under corporate law, a Designated Zone for VATunder Cabinet Decision No. 59 of 2017, and a registry for offshore companies under the zone's own regulations.

KEZAD (Khalifa Economic Zones Abu Dhabi) is the largest integrated trade, logistics, and industrial zone in Abu Dhabi and the wider region, formed on 19 September 2022 by AD Ports Group through the merger of Khalifa Industrial Zone Abu Dhabi (KIZAD) and Specialised Economic Zones (ZonesCorp). The zone spans 12 economic zones across roughly 550 km² in Abu Dhabi, Al Ain, and Al Dhafra, of which approximately 100 km² is designated as Free Zone, with the remainder operating as a Domestic Economic Zone — a mainland-equivalent jurisdiction under the same operator. Unlike Masdar City Free Zone and most Dubai zones, a key part of KEZAD (Khalifa Industrial Zone) is officially included in the VAT Designated Zones list under Cabinet Decision No. 59 of 2017.

Masdar City Free Zone (MCFZ) is a free economic zone in Abu Dhabi focused on clean technology, renewable energy, and sustainability companies, though it formally permits more than 800 business activities, including consultancy, media, education, healthcare, and ICT. Licences are issued by the Masdar City Free Zone Authority, while company name reservation goes through the Abu Dhabi Department of Economic Development (ADDED) — a two-tier regulatory structure typical of most Abu Dhabi free zones. Base licence cost starts at approximately AED 7,000 per year for a zero-visa package, with a minimum capital requirement of AED 50,000 for an FZ-LLC. Masdar City companies can apply for the 0% Corporate Tax rate subject to Qualifying Free Zone Person (QFZP) conditions.

Meydan Free Zone (MFZ) is an autonomous free economic zone in central Dubai, established by Law No. 5 of 2009 as Meydan City Corporation. Unlike most other free zones, Meydan operates under its own statutory law and its own Companies and Licensing Regulations, under which the federal Commercial Companies Law (Federal Law No. 32 of 2021) does not apply within the zone. The minimum capital for registration is AED 100,000. The zone is known for its flagship service, Fawri: a fully digital 60-minute business licence. Meydan companies can apply for the 0% Corporate Tax rate subject to Qualifying Free Zone Person (QFZP) conditions, but the zone is not a VAT Designated Zone.

Among entrepreneurs first exploring the UAE free zone market, RAKEZ is often perceived as a 'budget alternative to Dubai'. That is accurate but fundamentally incomplete.

SAIF Zone (Sharjah Airport International Free Zone, هيئة المنطقة الحرة لمطار الشارقة الدولي) is a free zone of the Emirate of Sharjah, located immediately adjacent to Sharjah International Airport and established by Emiri Decree No. 2 of 1995. The zone has held Designated Zone status for UAE VAT purposes since 1 January 2018 and sits squarely inside the federal corporate tax perimeter, where its licensees can access the 0% rate only by satisfying the Qualifying Free Zone Person (QFZP) conditions. The emirate-level tax guarantee runs to 29 May 2073 under Emiri Decree No. 28 of 2023. The zone publishes no corporate rulebook of its own — no companies law, no employment regulations, no court — so federal UAE law applies to SAIF Zone companies to a far greater extent than in the UAE’s financial free zones.

twofour54 is a media and creative free zone in Abu Dhabi, regulated by the Media Zone Authority – Abu Dhabi (MZA).

UAQ Free Trade Zone (UAQ FTZ, Umm Al Quwain Free Trade Zone) is the free zone of the emirate of Umm Al Quwain (UAE), governed by a government body, the Umm Al Quwain Free Trade Zone Authority, which — according to the zone’s own rules — was established by Emirate Law No. 3 of 2014 on the foundation of the Ahmed Bin Rashid Port and Free Zone created by Emiri Decree No. 2 of 1987. The zone registers companies in three forms — the Free Zone Establishment (FZE), the Free Zone Company (FZC) and the Branch — issues commercial, consultancy, service and industrial licences and a freelance permit, and its cheapest official package without a visa (UAQ LYTE) costs AED 5,500 a year with renewal at the same price. Both of the zone’s sites — in Ahmed Bin Rashid Port and on Sheikh Mohammed Bin Zayed Road — have been on the list of Designated Zones for VAT under Cabinet Decision No. 59 of 2017 since 1 January 2018. The key difference from what the marketing promises: Designated Zone status is a VAT and customs instrument, while the 0 % corporate tax rate depends not on it but on meeting the Qualifying Free Zone Personconditions of Article 18 of Federal Decree-Law No. 47 of 2022.

The UAE financial market is one of the most complex regulatory architectures in the world. Unlike most countries that have a single financial regulator, the UAE operates a multi-tier system: federal regulators, emirate-level regulators, and independent financial centre regulators. Selecting the wrong regulator means a licence that does not cover where you operate. A DFSA licence does not authorise dealing with UAE mainland clients. A VARA registration does not permit activities outside Dubai. CBUAE authorisation does not apply within DIFC or ADGM.

Until 2021–2023, the choice between mainland and free zone in the UAE fitted a simple table: a free zone meant 100% foreign ownership, zero taxes, limited access to the local market; mainland meant market access but a mandatory 51% local partner and, theoretically, taxes. Hundreds of articles were written on this framework. The problem is that it has become outdated across every key parameter.

In 2026, ADGM can no longer be correctly described as “just another free zone for company registration.” According to ADGM’s own official model, ADGM is an international financial centre with its own civil and commercial legal system, independent courts, and direct application of English common law.

A special economic zone (SEZ) in Kazakhstan is a precisely delimited part of the national territory on which legal entities entered in the unified register of participants enjoy a special legal regime: a 100 per cent reduction of corporate income tax, a zero coefficient on land tax and the land-use fee, a zero rate of property tax, the free customs zone procedure and land granted free of charge. The regime rests on the Law of the Republic of Kazakhstan No. 242-VI of 3 April 2019 “On Special Economic and Industrial Zones”, chapter 80 of the Tax Code No. 214-VIII of 18 July 2025 and chapter 29 of the Code “On Customs Regulation”. An industrial zone is a different instrument: a territory with ready engineering infrastructure where a participant receives land and utilities but no tax preferences. As at September 2026 Kazakhstan has 18 SEZs and 67 industrial zones on the unified register.

An LLP (Limited Liability Partnership, “TOO” in Kazakh law) is the only business form available to foreign nationals without a Kazakhstan residence permit, allowing 100% foreign ownership without a local co-founder requirement.