LIST OF FREE-TRADE ZONES AND ITS TAX RELIEFS IN THE UNITED ARAB EMIRATES

LIST OF FREE-TRADE ZONES AND ITS TAX RELIEFS IN THE UNITED ARAB EMIRATES

Free-trade zones in the United Arab Emirates are areas that have a special tax, customs and imports regime and are governed by their own framework of regulations (with the exception of UAE criminal law).

The UAE has a number of free zones across Dubai, Abu Dhabi, Sharjah, Fujairah, Ajman, Ras al-Khaimah and Umm al-Quwain. Free zones may be broadly categorized as seaport free zones, airport free zones, and mainland free zones.

Free-trade zone exemptions are:
100% foreign ownership of the enterprise
100% import and export tax exemptions
100% repatriation of capital and profits
Corporate tax exemptions for up to 50 years
No personal income taxes
Assistance with labor recruitment and additional support services, such as sponsorship and housing.

Each Free Zone is designed around one or more business industry categories and only offers licenses to companies within those categories. 

An independentin  free Zone Authority (FZA) governs each free zone, and is the agency responsible for issuing FTZ operating licenses and assisting companies with establishing their business in the FTZ.

Investors can either register a new company in the form of a Free Zone Establishment (FZE) or simply establish a branch or representative office of their existing or parent company based within the UAE or abroad.

A FZE is a limited liability company governed by the rules and regulations of the Free Zone in which it is established.

Except for acquiring nationality in the UAE, the provisions of the Commercial Companies Law (CCL) which governs company Formation do not apply to FZEs, provided that the Free Zones have special provisions regulating such companies.

Free zones

There are about 40 Free Zones operating in UAE.

Abu Dhabi

Abu Dhabi Airport Free Zone (ADAFZ)
Abu Dhabi Global Markets (ADGM)
ADPC - Khalifa Port and Industrial Zone (KPIZ)
Twofour54
Industrial City of Abu Dhabi
Higher Corporation for Specialized Economic Zones
Masdar City Free Zone

Dubai
Dubai Academic City
Dubai Airport Free Zone
Dubai Biotechnology & Research Park (DuBiotech)
Dubai Car and Automotive City Free Zone (DUCAMZ)
Dubai Design District
Dubai Gold and Diamond Park
Dubai Healthcare City
Dubai Industrial City (DIC)
Dubai International Academic City
Dubai International Financial Centre
Dubai Internet City (DIC)
Dubai Knowledge Village
Dubai Logistics City
Dubai Media City
Dubai Multi Commodities Centre or Jumeirah Lakes Towers Free Zone
Dubai Outsource Zone
Dubai Silicon Oasis
Dubai Studio City
Dubai Techno Park
Dubai Technology and Media Free Zone
International Media Production Zone

Jebel Ali Free Zone
Economic Zones World

Sharjah;
Hamriyah Free Zone
Sharjah Airport International Free Zone
U.S.A. Regional Trade Center (USARTC) Free Zone
Sharjah Publishing City Free Zone
Sharjah Media City Free Zone

Ajman
Ajman Free Zone
Ajman Media City Free Zone

Ras Al Khaimah
Ras Al Khaimah Economic Zone (RAKEZ)
RAK Maritime City Free Zone Authority (RMCFZA)
Ras Al Khaimah Investment Authority
Ras Al Khaimah Free Trade Zone
Ras Al Khaimah Media Free Zone
Fujairah

Fujairah Free Zone
Fujairah Creative City
International Free Zone Authority (IFZA)
Umm Al Quwain

Umm Al Quwain Free Trade Zone (UAQFTZ)


Free zones under construction
Dubai Maritime City
Dubai Carpet Free Zone
Dubai Auto Parts City
Heavy Equipment and Trucks Zone
Mohammad Bin Rashid Technology Park
Dubai Flower Center
Dubai Textile Village
International Humanitarian City
Dubai International Arbitration Center