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.
