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.
