Which free zones are in Dubai?
Dubai's free zones include DMCC, Jebel Ali Free Zone (Jafza), Dubai Airport Free Zone, Dubai Silicon Oasis, DIFC, Meydan, Dubai South and Dubai CommerCity, all named on the UAE government portal. IFZA, branded IFZA Dubai, has its headquarters in Dubai Silicon Oasis.
The table shows what each authority says about itself. We compare zones for your activity and tell you the cost in writing before you commit.
Dubai free zones compared| Free zone | What the authority says | Regulator or notable rule |
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| DMCC (Dubai Multi Commodities Centre) | 26,000+ registered companies from 180+ countries. Setup is 100% digital and typically takes around 10 working days | A registered address inside DMCC is required. At least one shareholder, individual or corporate |
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| Jafza (Jebel Ali Free Zone) | DP World's flagship free zone. Trading, service, industrial and logistics licenses | FZE has one shareholder, FZCO has two to fifty. No prescribed minimum share capital |
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| Dubai Silicon Oasis | Service, trade and industrial licenses | Regulated by DIEZ. Entity types are FZCO and branch |
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| Dubai Airport Free Zone | Established in 1996 | One of the three zones under DIEZ |
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| DIFC (Dubai International Financial Centre) | Judicial system based on English common law | Financial services are licensed and regulated by the DFSA |
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| Meydan Free Zone | Setup is 100% online. Legal form is FZCO | One license covers up to 3 activity groups |
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| IFZA | Professional, commercial and branch license routes | Companies are incorporated as FZCO. No prices on the IFZA pages we checked in September 2026 |
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How much does a DMCC company cost, and how long does it take?
DMCC states that initial setup costs typically range from AED 10,345 to AED 84,515, and that setup typically takes around 10 working days. Pre-approval, document upload, payment and signing can be done online.
DMCC also publishes package prices. On 29 September 2026 they included Basic Biz at AED 35,484, Jump Start at AED 43,780 with a flexi desk or AED 49,941 with co-working, Prime Plus at AED 40,145 for one year, and JLT Resident at AED 29,205.
Every DMCC company must keep a registered address within DMCC. The options include flexi desks, serviced offices and dedicated workspace. DMCC states that the number of visas a company can apply for is determined by the size of its office space and the type of license it holds.
A DMCC article dated 12 February 2026 lists share capital of AED 50,000 and a registration fee of AED 9,000 among typical setup costs.
Good to knowThese are DMCC's published figures, checked in September 2026. They can change, so we confirm the current price with the authority before you commit.
What do Jafza, Dubai Silicon Oasis and Dubai Airport Free Zone offer?
Jafza licenses trading, service, industrial and logistics activity, and Dubai Silicon Oasis licenses service, trade and industrial activity. Jafza is DP World's flagship free zone and states that it hosts over 11,000 businesses from more than 100 countries.
Jafza offers an FZE for a single shareholder and an FZCO for two to fifty shareholders, who can be individuals or companies. It does not prescribe a minimum share capital, but the capital must be sufficient for the licensed activities. Jafza estimates 3 to 14 business days from submission of all documents. It does not display fixed prices and offers an online cost calculator.
Dubai Silicon Oasis, Dubai Airport Free Zone and Dubai CommerCity sit under one authority, the Dubai Integrated Economic Zones Authority (DIEZ), established in 2021. In Dubai Silicon Oasis the entity types are FZCO and branch. The former single shareholder FZE form was automatically converted to FZCO under the 2023 regulations.
Good to knowWe could not confirm Dubai Airport Free Zone's current shareholder and capital rules on its own website, so we do not state them here. We confirm them with the authority for your case.
What is DIFC, and how is its law different?
DIFC, the Dubai International Financial Centre, is a free zone with its own courts and a judicial system based on English common law. The Dubai Financial Services Authority (DFSA) licenses and regulates financial services activity in the DIFC.
The DIFC Courts were established under Dubai Law No. 12 of 2004. They administer a common law, English language jurisdiction for civil and commercial disputes, independent of the onshore Arabic language civil law system.
DIFC publishes its Registrar of Companies fees as a separate table. It describes itself as a free zone under the Corporate Tax Law, with a 0% corporate tax rate on qualifying income.
Good to knowDubai Executive Council Resolution No. 11 of 2025 on mainland activity does not apply to financial establishments licensed in the DIFC.
Meydan Free Zone, IFZA and DWTC
Meydan Free Zone and IFZA both register companies as FZCO and run their setup process digitally. Meydan states that its setup is 100% online and that one license covers up to 3 activity groups.
Meydan's own pages give different times for its regular license, so we do not quote its figures and confirm the current time and price with the authority for your case.
IFZA has its headquarters in Dubai Silicon Oasis and lists three license routes: professional, commercial and branch. It states, in an article dated 21 November 2022, that it requires no paid-up capital, and it states that the owner does not need to be physically present during incorporation. IFZA did not publish license or visa prices on the pages we checked in September 2026. The Links IFZA free zone package is AED 14,900.
The Links DWTC free zone package is AED 12,500. We confirm the current rules of the Dubai World Trade Centre free zone with the authority before you apply.
Can a Dubai free zone company trade on the Dubai mainland?
Yes, with a license or permit from the Dubai Department of Economy and Tourism (DET). Dubai Executive Council Resolution No. 11 of 2025, issued on 3 March 2025, applies to free zone establishments that want to conduct activities outside the free zones within Dubai.
Under Article 4, DET may issue a license for a branch within the Emirate, a license for a branch operating out of the free zone, or a permit to conduct specific activities within the Emirate. Branch licenses are valid for one year and renewable. The permit lasts a maximum of six months. Article 12 sets fees of AED 10,000 per year for the branch operating out of the free zone and AED 5,000 for the permit.
The permit route opened on 8 October 2025 as the Free Zone Mainland Operating Permit. It is valid for six months, renewable, and costs AED 5,000 per six month period. The application is made digitally on the Invest in Dubai platform. Its first phase covers non-regulated activities such as technology, consultancy, design, professional services and trading.
- Dubai only: the Resolution covers activity within the Emirate of Dubai.
- It does not apply to financial establishments licensed in the DIFC.
- The permit is open to free zone companies holding a Dubai Unified License.
- The company must keep separate financial records for its activity outside the free zone.
- The company may use its existing workforce registered with the free zone.
- 9% corporate tax applies to the mainland revenue earned under the permit, according to the Dubai Media Office.
Good to knowWe confirm which route is open for your activity before you apply.
Do Dubai free zone companies pay corporate tax?
Yes, Dubai free zone companies are within the scope of UAE corporate tax under Federal Decree-Law No. 47 of 2022. DMCC and DIFC both describe their 0% rate as applying to qualifying income, which is the accurate wording.
Ministerial Decision No. 229 of 2025 lists the Qualifying Activities, such as manufacturing, trading of Qualifying Commodities, logistics services and distribution of goods in or from a Designated Zone. Consultancy services are not on the list, and transactions with natural persons are an Excluded Activity, with limited exceptions.
A Qualifying Free Zone Person pays 9% on taxable income that is not Qualifying Income. Income from a customer that is itself a Free Zone Person can qualify, unless it comes from an Excluded Activity.
- A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on taxable income that is not Qualifying Income (Article 3(2)).
- A Qualifying Free Zone Person does not get the 0% band on the first AED 375,000 of taxable income.
- Every Free Zone Person, qualifying or not, must register for corporate tax, file a return within 9 months of the end of the tax period and keep records for 7 years.
- To qualify, a company must, among other conditions, maintain adequate substance in the UAE, derive Qualifying Income, not elect into standard corporate tax, meet the arm's length and transfer pricing documentation rules, and prepare audited financial statements.
- A company that fails any condition loses the status from the start of that tax period and for the following four tax periods.
Good to knowThis page states what the official sources say. It is not tax advice.