When did Federal Decree-Law No. 20 of 2025 take effect?

15 October 2025 per Gibson Dunn and Norton Rose Fulbright. Clyde & Co states 15 November 2025. Several provisions are phased over 12-24 months.

Company Registration in DMCC

Government Fee

from 29 205 AED

Processing time

from 14 business days

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Dubai

DMCC (Dubai Multi Commodities Centre) is a free economic zone (free zone) established in 2002 in the Emirate of Dubai, UAE. Located in the modern district of Jumeirah Lake Towers, DMCC has established itself as a global leader in the trade of commodities, including gold, diamonds, metals, energy resources, and agricultural products. The free zone also attracts companies from professional services, technology, and innovation sectors, providing them with favorable conditions for growth and development. The free zone offers companies access to state-of-the-art infrastructure, including modern office spaces, specialized warehousing complexes, trading platforms, and digital solutions for commodity trading. Businesses registered in DMCC are permitted to operate both within the free zone and beyond the UAE. DMCC issues the following types of business licenses: Trading (wholesale and retail trade) Service (provision of services) Industrial (manufacturing) The strong reputation of DMCC and its status as a global business hub attract leading financial institutions, trading companies, and industrial enterprises, creating a dynamic ecosystem for business operations. With its strategic location, innovative approaches, and integration with global markets, DMCC serves as the ideal platform for companies aiming for global success and strengthening their positions on the international stage.

What you get:

Access to Local and Global Markets
Strategic location
Remote Company Registration
Full Profit Control
Wide Range of Business Activities
Infrastructure
Tax and Customs Benefits
Business Ecosystem

About Dubai Multi Commodities Center

DMCC (Dubai Multi Commodities Centre) is a free economic zone (free zone) established in 2002 in the Emirate of Dubai, UAE. Located in the modern district of Jumeirah Lake Towers, DMCC has established itself as a global leader in the trade of commodities, including gold, diamonds, metals, energy resources, and agricultural products. The free zone also attracts companies from professional services, technology, and innovation sectors, providing them with favorable conditions for growth and development.

The free zone offers companies access to state-of-the-art infrastructure, including modern office spaces, specialized warehousing complexes, trading platforms, and digital solutions for commodity trading. Businesses registered in DMCC are permitted to operate both within the free zone and beyond the UAE.

DMCC issues the following types of business licenses:

Trading (wholesale and retail trade)
Service (provision of services)
Industrial (manufacturing)

The strong reputation of DMCC and its status as a global business hub attract leading financial institutions, trading companies, and industrial enterprises, creating a dynamic ecosystem for business operations. With its strategic location, innovative approaches, and integration with global markets, DMCC serves as the ideal platform for companies aiming for global success and strengthening their positions on the international stage.

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Dubai Multi Commodities Center
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- Registering Company
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Cost36 555 AED
Duration17 bus. days
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We offer products DMCC

Company setup
Services related to the establishment of a new company
Service
Visa Obtaining
Assistance with filling out documents or turnkey visa obtaining services. The services includes various types of resident visas. Tourist and transit visas are not included
Service

Suitable Targets

Local Business

Company registration for conducting business that requires a local presence in the UAE.

International Business

Company registration for conducting business both within specific jurisdictions and outside the UAE, including international wholesale trade and the provision of services at a global level.

Regional Representation

Establishing permanent establishments or subsidiaries to promote interests and coordinate operations in the Middle Eastern market.

Corporate Governance Center

Establishing a management company to coordinate and efficiently oversee the operations of branches and subsidiaries worldwide from a centralized hub in the UAE.

International Assets

Establishing a holding company in the UAE to own, manage, and oversee assets worldwide.

Resident Visa

Company registration for obtaining a UAE residency visa with the right to permanent residence, opening a bank account in UAE banks, and acquiring tax residency.

Popular Business Fields

Information Technology & Communication
01
Professional services
02
Household & Consumer Goods
03
Chemistry & Raws
04
Finance, Banking & Insurance
05
Energy & Environment
06

DMCC Offices and Commercial Premises

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Coworking

Flexi Desk A workspace in the coworking with access up to 4 hours per week during business hours upon prior reservation Special Flexi DeskA workspace in the coworking with access for 1 hour over a month Coworking DeskA workspace in a coworking with access during business hours Serviced DeskDedicated desk in a coworking with unlimited access during business hours

1/7

Dedicated Offices

Serviced Office A furnished office with access during business hours

1/4

Offices

Individual office spaces available for lease or purchase

1/2

Commercial Premises

Business-designated areas: retail spaces in business centers, specialized premises, standalone buildings, and other commercial facilities

1/8

Business Spaces

Specialized corporate spaces or business centers designed for business networking and corporate events, including offices, meeting rooms, training rooms, conference halls, and event spaces Meeting Rooms Business Centres: Ascendris Business Centre, Austria Business Center, BB1 Business Centre, Diamond Business Centre, German Arabian Business Centre, Digital Asset Consulting DMCC, Mayfair Business Centre, HDS Serviced Offices, Park Avenue Offices, Open Business Centre, Sangsbeel Business Centre DMCC, RSO Workplace (R Serviced Offices DMCC), ServCorp, Simple Office Hub DMCC, The One Business Centre, Star Business Centre, Yingtian China Business Centre, The Place Business Center DMCC

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Ecosystems

Comprehensive business environments that provide companies with industry-specific infrastructure, networking opportunities, regulatory support, and investment facilitation to drive growth and innovation AgroFor storage, processing, and international trade of tea, coffee, cocoa, spices, and other agricultural commodities Precious Metals and Stones: Gold, Diamonds and Coloured GemstonesFor mining, processing, refining, storage, trading, and investment in gold, diamonds, lab-grown, and colored gemstones Energy and WaterFor extraction, processing, storage, trading, and investment in traditional and renewable energy sources, as well as water technologies Technology: Gaming, Cryptocurrency, AI, E-commerceFor business development in gaming, cryptocurrency, artificial intelligence, and e-commerce SustainabilityFor ESG projects in environment, social impact, and corporate governance, with access to support, funding, and partnerships

Requirements for Legal Entities Names

May contain the name of a shareholder
Must not violate the country laws or contain words that are obscene, indecent or generally offensive
Must not contain the names of Allah, Buddha or God, or any other religious terminology
Must not begin with words, such as "International", "Middle East", "Global", "Universal", or their equivalents in other languages
Must not infringe any third party's intellectual property rights
Must not be identical or similar to local/global brands or registered trademarks

Authorized capital requirements

The minimum share capital required for this company is AED 50,000. It must be contributed within 90 days of obtaining the license.

If a shareholder plans to obtain an investor visa, his/her share in the share capital must be at least AED 50,000.

Tax Regime and Profit Management

Value Added Tax (VAT)

Since January 1, 2018, the UAE has implemented a VAT rate of 5%, which applies to most goods and services and is charged to companies operating within the country, except for those registered in designated zones.
A Designated Zone is a territory within a free zone that is treated as outside the UAE for tax purposes, allowing goods to be exempt from taxation, provided certain criteria are met. The main taxation rules in Designated Zones are as follows:

The Designated Zones are listed in the Cabinet Decision to Federal Decree-Law No. (8) of 2017 on Value Added Tax (VAT).
Goods moved between or within Designated Zones are not subject to tax.
The export and import of goods between a Designated Zone and a foreign company are also not subject to tax.

For local companies and those registered in Non-Designated Zones (free zones not included in the Designated Zones list), the standard tax rules set forth in the Federal Decree-Law on VAT apply.

Companies with an annual turnover exceeding AED 375,000 are required to register with the Federal Tax Authority (FTA) as VAT taxpayers.
Companies with a turnover between AED 187,500 and AED 375,000 may register on a voluntary basis.
Companies can offset VAT paid on purchases of goods and services (input VAT) against the VAT they collect on sales (output VAT), shifting the tax burden to the final consumer.
Some goods and services may be exempt from VAT or taxed at a 0% rate, such as international transportation, educational, and medical services.

Corporate Tax

As of June 1, 2023, the UAE has introduced a corporate tax at a rate of 9%, levied on the taxable net profit of companies with income exceeding AED 375,000.
A 0% rate is applied to taxable income not exceeding AED 375,000.
Charitable, non-profit organizations and medical institutions are fully exempt from corporate tax.

Excise Tax

Since October 1, 2017, the UAE has introduced an excise tax aimed at reducing the consumption of harmful products and funding healthcare initiatives. The tax applies to alcohol, tobacco products, and beverages containing added sugar, including energy drinks and carbonated beverages.Excise tax rates vary depending on the product category:

50% on carbonated drinks (excluding mineral water)
100% on tobacco products
100% on energy drinks
100% on electronic smoking devices and liquids used for them
50% on products containing added sugar or sweeteners.

Companies dealing with excise goods must register with the Federal Tax Authority (FTA), submit monthly declarations, and maintain records. Excise tax is paid upon the import, production, or release of goods for consumption in the UAE.

Customs Duties

Custom duties in the UAE are applied to most imported goods at a standard rate of 5% of the cost, insurance, and freight (CIF). Exceptions include certain categories of goods, such as medicines and food products, which may be exempt from duties or subject to a reduced rate.
Goods imported into UAE free zones are generally not subject to customs duties as long as they remain within these zones. However, when such goods are transferred to the UAE mainland, standard duties apply.

Personal Income Tax

In the UAE, personal income is not subject to taxation.
UAE citizens and residents are exempt from paying taxes on their personal income, including salaries, interest, dividends, inheritances, gifts, luxury goods, and capital gains.

Local Taxes and Fees

Individual emirates may impose specific local taxes and fees in line with their economic and social needs. These taxes and fees are aimed at supporting public services and implementing infrastructure projects.