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.

A UAE offshore company is a legal entity registered with one of three specialised registries: RAK ICC, JAFZA Offshore, or Ajman Offshore. The fundamental distinction from a free zone company is that an offshore company may not conduct commercial activities within the UAE, may not rent office space or maintain a physical presence in the country under its own name, and may not sponsor work or residence visas.