52 free zones across the seven emirates
VAT and corporate tax are federal; there are no per-emirate rates. What differs: the authority, audit requirements, VAT designated zone status and local deadlines. Every entry has a source and a verification date. Uncertain facts are marked.
Ajman Free Zone
Established 1988 next to Ajman Port; audited statements within four months of year end
Licences: Commercial, General Trading, E-commerce, Service, Industrial, Pioneer, Freelancer · verified 2026-09-23
Ajman Media City Free Zone
Established 2018; sources conflict on whether an audit is needed at renewal
Licences: Service, Trading, E-commerce, Industrial, Holding, Freelancer Permit · verified 2026-09-23
Ajman NuVentures Centre Free Zone (ANCFZ)
Low-cost zone with remote setup; audit rule not published
Licences: Unified Licence (up to 10 activities) · verified 2026-09-23
Abu Dhabi Airports Free Zone (ADAFZ)
Zayed International, Al Ain International and Al Bateen Executive airports, all FTA designated zones; audited statements within 90 to 120 days of year end
Licences: Trading, Service, Industrial · verified 2026-09-23
Abu Dhabi Global Market (ADGM)
Financial free zone applying English common law directly, own courts and own data protection regulations; small companies (turnover up to USD 13.5m, up to 35 employees) exempt from audit, not usable by QFZPs
Licences: Financial Services (FSRA regulated), Non-Financial, Retail, Tech Start-up, SPV, Foundation · verified 2026-09-23
Khalifa Economic Zones Abu Dhabi (KEZAD, formerly KIZAD)
Merged KIZAD, Khalifa Port free trade zone and ZonesCorp in 2022; FTA list carries Free Trade Zone of Khalifa Port and Khalifa Industrial Zone
Licences: Industrial, Trading, General Trading, Service · verified 2026-09-23
Masdar City Free Zone
Clean tech, life sciences, space and AI cluster; audited financial statements reported as required for renewal
Licences: Service, Commercial, Industrial · verified 2026-09-23
twofour54 Abu Dhabi (Yas Creative Hub)
Media, gaming and creative free zone on Yas Island; audit requirement not published
Licences: Company Licence (LLC or branch), Sole Proprietor (Freelancer) · verified 2026-09-23
DUQE Free Zone
Launched 2022 on the Queen Elizabeth 2 at Mina Rashid; audit rules not published
Licences: General Trading, Professional, Industrial · verified 2026-09-23
Dubai Airport Free Zone (DAFZ)
At Dubai International Airport; FTA list also carries the DAFZA Industrial Park in Al Qusais; audited accounts within about three months of year end and at renewal
Licences: Trade, General Trading, Service, Industrial, E-commerce · verified 2026-09-23
Dubai Auto Zone (DAZ, formerly DUCAMZ)
Ras Al Khor bonded automotive zone; FTA list names it Dubai Cars and Automotive Zone (DUCAMZ); Jafza rules apply
Licences: Trading, Service · verified 2026-09-23
Dubai CommerCity
Digital commerce free zone in Umm Ramool; on the FTA designated zone list since 1 January 2021; DIEZA regulations mandate audited accounts
Licences: E-commerce, Trading, Service · verified 2026-09-23
Dubai Design District (d3)
DDA audited accounts filing via AXS applies
Licences: Commercial, Service, Freelance Permit · verified 2026-09-23
Dubai Healthcare City (DHCC)
Oud Metha and Al Jaddaf; audited financial statements by a DHCC-approved auditor mandatory at renewal for FZ-LLCs since 1 March 2021
Licences: Clinical, Non-clinical / Commercial, Retail · verified 2026-09-23
Dubai Humanitarian (International Humanitarian City)
Humanitarian free zone; Jebel Ali site on the FTA list since 18 June 2018; audited statements within 90 days of year end
Licences: Humanitarian Organisation (branch), Commercial Entity (FZ-LLC or branch) · verified 2026-09-23
Dubai Industrial City
Manufacturing and logistics park near Al Maktoum airport; DDA audited accounts filing applies
Licences: Industrial, Commercial, Service · verified 2026-09-23
Dubai International Academic City
DDA audited accounts filing via AXS applies
Licences: Commercial, Service, Freelance Permit · verified 2026-09-23
Dubai International Financial Centre (DIFC)
Financial free zone with its own English common law framework and DIFC Courts; own data protection law (DP Law 5/2020); private companies with turnover under USD 5m and at most 20 shareholders exempt from audit
Licences: Financial Services (DFSA regulated), Non-Financial Services, Retail, Innovation · verified 2026-09-23
Dubai Internet City
DDA Registrar requires audited financial statements filed via the AXS portal within six months of year end
Licences: Commercial, Service, Freelance Permit · verified 2026-09-23
Dubai Knowledge Park
DDA audited accounts filing via AXS applies
Licences: Commercial, Service, Freelance Permit · verified 2026-09-23
Dubai Maritime City
Maritime cluster at Port Rashid; licences via Jafza, so Jafza audit rules apply
Licences: Commercial, Service, Industrial · verified 2026-09-23
Dubai Media City
DDA audited accounts filing via AXS applies
Licences: Commercial, Service, Freelance Permit · verified 2026-09-23
Dubai Multi Commodities Centre (DMCC)
Jumeirah Lakes Towers; IFRS audited financial statements from a DMCC-approved auditor must be filed before licence renewal, no size exemption
Licences: Trading, General Trading, Service, Industrial · verified 2026-09-23
Dubai Outsource City
BPO and shared services hub; DDA audited accounts filing via AXS applies
Licences: Commercial, Service, Freelance Permit · verified 2026-09-23
Dubai Production City
Formerly IMPZ; DDA audited accounts filing via AXS applies
Licences: Commercial, Service, Industrial, Freelance Permit · verified 2026-09-23
Dubai Science Park
DDA audited accounts filing via AXS applies
Licences: Commercial, Service, Industrial, Freelance Permit · verified 2026-09-23
Dubai Silicon Oasis (DSO)
Technology park under DIEZ since 2021; IFRS audited financial statements within four months of year end from a DSO-registered auditor
Licences: Service, Trade, Industrial · verified 2026-09-23
Dubai South Free Zone (Dubai World Central)
Around Al Maktoum International Airport; FTA list names it Dubai Aviation City; audit report at renewal from the second year
Licences: Trading, General Trading, Service, Industrial, Logistics, Aviation, Education · verified 2026-09-23
Dubai Studio City
DDA audited accounts filing via AXS applies
Licences: Commercial, Service, Freelance Permit · verified 2026-09-23
Dubai Textile City
Textile zone in Al Awir; removed from the FTA designated zone list with effect from 4 April 2021
Licences: Trading, Industrial · verified 2026-09-23
Dubai World Trade Centre Free Zone
Sheikh Zayed Road; VARA-linked virtual asset licences; IFRS audited statements by a DWTC-approved auditor for renewal
Licences: Commercial, Professional, General Trading, Event Management, E-commerce, Family Office, Virtual Assets · verified 2026-09-23
Expo City Dubai Free Zone
Dubai Law 14 of 2022 on the former Expo 2020 site; audit report part of renewal
Licences: Company / Branch Licence, Business Operation Permit, Event Operation Permit, Freelance Permit · verified 2026-09-23
Gold and Diamond Park
Jewellery park on Sheikh Zayed Road; Jafza handles licences, so Jafza audit rules apply
Licences: Trading, Service, Industrial · verified 2026-09-23
International Free Zone Authority (IFZA)
Dubai Digital Park, Dubai Silicon Oasis; audit compulsory only above AED 3m turnover or more than 9 employees
Licences: Professional / Service, Commercial / Trading, General Trading, Industrial, Holding · verified 2026-09-23
Jebel Ali Free Zone (Jafza)
Largest UAE free zone at Jebel Ali Port; FTA list: Jebel Ali Free Zone (North-South); audited accounts due within 90 days of year end from a Jafza-approved auditor; entities FZE, FZCO, branch, offshore
Licences: Trading, General Trading, Service, Industrial, Logistics · verified 2026-09-23
Meydan Free Zone
Nad Al Sheba; audited financial statements from a Meydan-approved auditor are part of the annual renewal
Licences: Commercial, Consultancy / Professional, Media · verified 2026-09-23
National Industries Park (NIP)
Industrial park next to Jebel Ali with mainland status rather than a bonded free zone
Licences: Industrial, Trading, Service · verified 2026-09-23
Creative City Fujairah
Media, consulting, education and design only; no annual audit and no minimum capital
Licences: Commercial (FZE / FZ-LLC, service activities), Freelancer · verified 2026-09-23
Fujairah Free Zone
Next to Fujairah Port; no annual audit required by the authority
Licences: Trading, General Trading, Service, Industrial, Warehouse · verified 2026-09-23
Fujairah Oil Industry Zone (FOIZ)
Hydrocarbon storage and bunkering at Fujairah Port; audit rule not published
Licences: Oil Trading, Project Management, Oil and Gas Services · verified 2026-09-23
Innovation City (formerly RAK Digital Assets Oasis)
Relaunched September 2025 for Web3, AI, gaming, robotics and healthtech; companies may opt for ADGM or DIFC courts
Licences: Company Licence, Freelance Permit, Digital Nomad Licence · verified 2026-09-23
RAK Maritime City Free Zone
Emiri Decree 21 of 2009 at Saqr Port; audit expectation varies by licence type
Licences: Commercial, Industrial, Service, E-commerce · verified 2026-09-23
Ras Al Khaimah Economic Zone (RAKEZ)
Formed 2017 from RAK FTZ, RAKIA and RAK Media Free Zone; FTA list covers RAK Port Free Zone plus Al Hamra, Al Ghail and Al Hulaila, not every RAKEZ park; audited statements within six months of year end
Licences: Commercial, General Trading, Service, Industrial, Educational, Media, E-commerce, Freelance Permit · verified 2026-09-23
Hamriyah Free Zone
Port-based industrial zone with deep-water berths; annual audited statements by an HFZA-approved auditor for renewal
Licences: Industrial, Commercial, Service · verified 2026-09-23
Sharjah Airport International Free Zone (SAIF Zone)
Adjacent to Sharjah International Airport; audited statements by a SAIF-listed auditor within 90 days of year end from the second renewal
Licences: Trading, General Trading, Service, Industrial · verified 2026-09-23
Sharjah Communication Technologies Free Zone (COMTECH)
Established by Emiri decree in July 2024 in Kalba; no official website or licence schedule found yet
Licences: – · verified 2026-09-23
Sharjah Healthcare City (SHCC)
Licenses facilities, not practitioners; audit rule not published
Licences: Commercial, Professional, Industrial · verified 2026-09-23
Sharjah Media City (Shams)
Launched 2017; no annual audit report needed for renewal
Licences: Service, Trading, Industrial · verified 2026-09-23
Sharjah Publishing City Free Zone (SPC)
1,500+ activities incl. general trading; audited statements by an approved auditor reported as required at renewal
Licences: Trading, Service, Media, E-commerce · verified 2026-09-23
Sharjah Research, Technology and Innovation Park (SRTIP)
Only audit reports from authorised firms accepted for renewal since 15 January 2024
Licences: Trading, Service, Industrial, Research and Innovation · verified 2026-09-23
U.S.A. Regional Trade Center Free Zone (USARTC)
Small free zone aimed at US SMEs
Licences: Commercial, Service · verified 2026-09-23
Umm Al Quwain Free Trade Zone (UAQ FTZ)
Both sites are FTA designated zones; no annual audit requirement
Licences: Commercial, General Trading, Consultancy, Service, Industrial, Freelance Permit · verified 2026-09-23
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