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 DUQE

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Dubai

DUQE (Dubai Queen Elizabeth Freezone) is a free economic zone (free zone) established in 2022 in the Emirate of Dubai, located aboard the famous cruise liner Queen Elizabeth 2. Its location on the ship provides a unique and prestigious business environment, associated with high standards of quality and innovation. The free zone is owned by the government entity Ports, Customs, and Free Zone Corporation (PCFC), which is responsible for overseeing and regulating ports, customs, and free economic zones. DUQE specializes in trade, logistics, and professional services. Companies registered in DUQE are permitted to conduct business within the free zone and beyond the UAE. DUQE issues the following types of business licenses: Commercial (wholesale and retail trade) Professional (provision of services). With its modern and creative business center, DUQE serves as an ideal launchpad for both new entrepreneurs and experienced business owners.

What you get:

Access to Local and Global Markets
Strategic Location
Remote Company Registration
Full Profit Control
Wide Range of Business Activities
Infrastructure

About Dubai Queen Elizabeth Freezone

DUQE (Dubai Queen Elizabeth Freezone) is a free economic zone (free zone) established in 2022 in the Emirate of Dubai, located aboard the famous cruise liner Queen Elizabeth 2. Its location on the ship provides a unique and prestigious business environment, associated with high standards of quality and innovation. The free zone is owned by the government entity Ports, Customs, and Free Zone Corporation (PCFC), which is responsible for overseeing and regulating ports, customs, and free economic zones.

DUQE specializes in trade, logistics, and professional services. Companies registered in DUQE are permitted to conduct business within the free zone and beyond the UAE.

DUQE issues the following types of business licenses:

Commercial (wholesale and retail trade)
Professional (provision of services).

With its modern and creative business center, DUQE serves as an ideal launchpad for both new entrepreneurs and experienced business owners.

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We offer products DUQE

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.

Popular Business Fields

Professional services
01
Information Technology & Communication
02
Media, Marketing & Publishing
03
Education & Training
04
Arts, Entertainment & Recreation
05
Finance, Banking & Insurance
06

DUQE Offices and Commercial Premises

Virtual Office

An official registered address without the need to rent a physical office solution

1/2

Coworking

Bronze Flexi DesksA workspace in a coworking with access for 20 hours per month or 5 hours per week for over 3 months, and two hours of conference room usage per month60 hours over three months Silver Flexi DesksA workspace in a coworking with access for 20 hours per month or 5 hours per week for over 6 months, and two hours of conference room usage per month120 hours over six months Gold Flexi DesksA workspace in a coworking with access for 20 hours per month or 5 hours per week for over a year, and two hours of conference room usage per month240 hours over a year Dedicated DeskDedicated workspace in a coworking with unlimited access during working hours and six hours of conference room use per month

1/3

Offices

Office View Private OfficesA furnished office with a view of office premises, access during business hours, and 10 hours of conference room usage per month Star Board View Private OfficesA furnished office with a view from the starboard side of the ship, access during business hours, and 10 hours of conference room use per month Port View Private OfficesA furnished office with a view of the seaport, access during business hours, and 10 hours of conference room use per month

1/2

Business Spaces

Specialized corporate spaces designed for business networking and corporate events, including offices, meeting rooms, training rooms, conference halls, and event spaces Executive Conference Room

Requirements for Legal Entities Names

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 infringe any third party's intellectual property rights
Must not be identical or similar to local/global brands or registered trademarks
Must not contain geographical names, such as the names of emirates, cities, countries and other landmarks
Must not contain the names of local/international religious, political or governmental organizations

Authorized capital requirements

The minimum share capital required for DUQE company is AED 50,000. Its contribution is optional.

If a sole shareholder plans to obtain an Investor visa, his/her share in the share capital must be AED 100,000. If there are two or more shareholders, each must have a share in the share capital of 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.