A starter SHAMS licence costs either AED 5,750 or AED 5,760 a year — the zone publishes both prices across its own live sites, for three activities and for five respectively — and neither figure includes visas or the immigration card. Sharjah Media City is a free zone of the Emirate of Sharjah, created by Amiri Decree No. 11 of 2017 and answerable to the Sharjah Media Council. The zone occupies the bottom of the UAE price range and is built around a single product: a legal entity with a co-working seat. That is precisely where the problem starts, because this configuration almost certainly fails the economic substance test that a zero rate of corporate tax depends on.