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Every listed free zone with its emirate, stated focus, VAT designated status and courts, plus the federal corporate tax rules for free-zone companies.
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The short answer
A free zone is an area with its own authority that licenses companies under its own rules, usually with full foreign ownership. For corporate tax, a Qualifying Free Zone Person pays 0% on qualifying income and 9% on other income, subject to Ministry of Finance conditions.
Evidence: Official source · Machine-readable data · As of 30 October 2026
Free zones
Each zone is listed with the emirate and focus stated by its authority; VAT designated status follows the Federal Tax Authority list.
| Free zone | Emirate | Focus | VAT designated zone | Common-law courts |
|---|---|---|---|---|
| Ajman Free Zone (AFZ) | Ajman | Ajman Free Zone describes its focus as: general business setup. | Yes | No |
| Ajman Media City Free Zone | Ajman | Ajman Media City describes its focus as: media, technology and creative fields. | No | No |
| Abu Dhabi Airport Free Zone | Abu Dhabi | Yes | No | |
| Abu Dhabi Global Market (ADGM) | Abu Dhabi | Abu Dhabi Global Market (ADGM) describes its focus as: international financial centre. | No | Yes |
| KEZAD Group | Abu Dhabi | Khalifa Economic Zones Abu Dhabi (KEZAD) describes its focus as: trade, logistics and industrial (automotive, food processing, metals, polymers, specialty chemicals). | Yes | No |
| Masdar City Free Zone | Abu Dhabi | Masdar City Free Zone supports entrepreneurship and private-sector growth in Abu Dhabi. | No | No |
| twofour54 Abu Dhabi Free Zone | Abu Dhabi | twofour54 describes its focus as: media, entertainment and gaming. | No | No |
| DMCC | Dubai | Dubai Multi Commodities Centre (DMCC) describes its focus as: trade and commodities (precious metals and stones, agri-products, energy, digital assets). | No | No |
| Dubai Airport Free Zone | Dubai | Yes | No | |
| Dubai CommerCity | Dubai | Dubai CommerCity describes its focus as: digital commerce. | Yes | No |
| Dubai Design District (d3) | Dubai | Dubai Design District describes its focus as: design, art and fashion. | No | No |
| Dubai Healthcare City | Dubai | Dubai HealthCare City describes its focus as: healthcare and related services. | No | No |
| Dubai Humanitarian (formerly International Humanitarian City) | Dubai | Dubai Humanitarian City describes its focus as: humanitarian logistics and emergency response. | n/a | No |
| Dubai International Academic City | Dubai | Dubai International Academic City describes its focus as: higher education. | No | No |
| Dubai International Financial Centre (DIFC) | Dubai | Dubai International Financial Centre (DIFC) describes its focus as: international financial centre (fintech, start-ups). | No | Yes |
| Dubai Internet City | Dubai | Dubai Internet City describes its focus as: technology and innovation. | No | No |
| Dubai Knowledge Park | Dubai | Dubai Knowledge Park describes its focus as: human resources, training and professional development. | No | No |
| Dubai Maritime City | Dubai | Dubai Maritime City describes its focus as: marine industry (ship repair, yacht manufacturing). | No | No |
| Dubai Media City | Dubai | Dubai Media City describes its focus as: media and content creation. | No | No |
| Dubai Outsource City | Dubai | Dubai Outsource City describes its focus as: outsourcing and shared services. | No | No |
| Dubai Production City | Dubai | Dubai Production City describes its focus as: media production, printing, publishing and packaging. | No | No |
| Dubai Science Park | Dubai | Dubai Science Park describes its focus as: pharma, health, wellness and life, environmental and energy sciences. | No | No |
| Dubai Silicon Oasis (DSO) | Dubai | Dubai Silicon Oasis describes its focus as: knowledge and innovation (technology). | No | No |
| Dubai South | Dubai | Dubai South describes its focus as: free zone, logistics, aviation and lifestyle hub. | n/a | No |
| Dubai Studio City | Dubai | Dubai Studio City describes its focus as: film, television and media production. | No | No |
| Jebel Ali Free Zone (Jafza) | Dubai | Jebel Ali Free Zone describes its focus as: logistics, petrochemicals, food and agriculture, trade-oriented industry. | Yes | No |
| Meydan Free Zone | Dubai | Meydan describes its focus as: multi-activity company formation (trading, professional services, manufacturing). | No | No |
| National Industries Park (NIP) | Dubai | National Industries Park describes its focus as: production and distribution. | No | No |
| Creative City Free Zone Authority | Fujairah | Creative City describes its focus as: media, creative and technology businesses. | No | No |
| Fujairah Free Zone Authority | Fujairah | Yes | No | |
| Innovation City | Ras Al Khaimah | Innovation City describes its focus as: technology (ai, web3, gaming, digital health). | No | No |
| Ras Al Khaimah Economic Zone (RAKEZ) | Ras Al Khaimah | Ras Al Khaimah Economic Zone (RAKEZ) describes its focus as: start-ups, smes and industrial businesses across 50+ sectors. | n/a | No |
| Hamriyah Free Zone Authority | Sharjah | Hamriyah Free Zone describes its focus as: industrial and trade (oil and gas, manufacturing, maritime, logistics, food). | Yes | No |
| Sharjah Airport International Free Zone | Sharjah | SAIF Zone offers company set-up, offices, warehouses, land and a jewellery manufacturing park. | Yes | No |
| Sharjah Media City (Shams) | Sharjah | Sharjah Media City (Shams) describes its focus as: media and creative industries. | No | No |
| UAQ Free Trade Zone | Umm Al Quwain | Umm Al Quwain Free Trade Zone describes its focus as: general trade and business hub. | Yes | No |
VAT designated zone: listed by the Federal Tax Authority, so certain supplies within or between such zones are treated as outside the UAE for VAT. Common-law courts: DIFC and ADGM run their own courts. Licence and setup fees are set by each zone and are not shown.
Free zones
Questions
A free-zone company that meets the Qualifying Free Zone Person conditions pays 0% on qualifying income; other income is taxed at 9%. The conditions are set by the Ministry of Finance and need checking for each business.
A VAT designated zone is a free zone listed by the Federal Tax Authority where certain supplies of goods are treated as outside the UAE for VAT. 10 of the zones we list are designated.
The Dubai International Financial Centre (DIFC) and Abu Dhabi Global Market (ADGM) run their own common-law courts. Other zones fall under the courts of their emirate.
Information, not tax, legal or immigration advice. UAE fees and rules change by decision without long notice; confirm the current position with the authority named before you act. Free-zone licence and setup fees are not shown because each zone sets and changes them.
Emirate, free zone, residence route and tax residence decide how a move is structured. Our Dubai team helps you weigh them together, in confidence.
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