Free zones

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.

DUQE Free Zone

Dubai · DUQE Free Zone (Ports, Customs and Free Zone Corporation, Trakhees)
generalAudit: verification required

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)

Dubai · Dubai Integrated Economic Zones Authority (DIEZ)
logisticsVAT designated zoneAnnual audit required

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)

Dubai · Jebel Ali Free Zone Authority / DP World UAE
otherVAT designated zoneAnnual audit required

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

Dubai · Dubai Integrated Economic Zones Authority (DIEZ)
generalVAT designated zoneAnnual audit required

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)

Dubai · Dubai Development Authority (DDA); TECOM Group
mediaAnnual audit required

DDA audited accounts filing via AXS applies

Licences: Commercial, Service, Freelance Permit · verified 2026-09-23

Dubai Healthcare City (DHCC)

Dubai · Dubai Healthcare City Authority (DHCA)
healthcareAnnual audit required

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)

Dubai · Dubai Humanitarian Authority (IHC)
otherVAT designated zoneAnnual audit required

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

Dubai · Dubai Development Authority (DDA); TECOM Group
industrialAnnual audit required

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

Dubai · Dubai Development Authority (DDA); TECOM Group
educationAnnual audit required

DDA audited accounts filing via AXS applies

Licences: Commercial, Service, Freelance Permit · verified 2026-09-23

Dubai International Financial Centre (DIFC)

Dubai · DIFC Authority; DFSA for regulated financial services
financialAnnual audit required

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

Dubai · Dubai Development Authority (DDA); TECOM Group
technologyAnnual audit required

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

Dubai · Dubai Development Authority (DDA); TECOM Group
educationAnnual audit required

DDA audited accounts filing via AXS applies

Licences: Commercial, Service, Freelance Permit · verified 2026-09-23

Dubai Maritime City

Dubai · DP World; licensing through Jafza
maritimeAnnual audit required

Maritime cluster at Port Rashid; licences via Jafza, so Jafza audit rules apply

Licences: Commercial, Service, Industrial · verified 2026-09-23

Dubai Media City

Dubai · Dubai Development Authority (DDA); TECOM Group
mediaAnnual audit required

DDA audited accounts filing via AXS applies

Licences: Commercial, Service, Freelance Permit · verified 2026-09-23

Dubai Multi Commodities Centre (DMCC)

Dubai · DMCC Authority
commoditiesAnnual audit required

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

Dubai · Dubai Development Authority (DDA); TECOM Group
technologyAnnual audit required

BPO and shared services hub; DDA audited accounts filing via AXS applies

Licences: Commercial, Service, Freelance Permit · verified 2026-09-23

Dubai Production City

Dubai · Dubai Development Authority (DDA); TECOM Group
mediaAnnual audit required

Formerly IMPZ; DDA audited accounts filing via AXS applies

Licences: Commercial, Service, Industrial, Freelance Permit · verified 2026-09-23

Dubai Science Park

Dubai · Dubai Development Authority (DDA); TECOM Group
technologyAnnual audit required

DDA audited accounts filing via AXS applies

Licences: Commercial, Service, Industrial, Freelance Permit · verified 2026-09-23

Dubai Silicon Oasis (DSO)

Dubai · Dubai Integrated Economic Zones Authority (DIEZ)
technologyAnnual audit required

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)

Dubai · Dubai Aviation City Corporation (DACC)
logisticsVAT designated zoneAnnual audit required

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

Dubai · Dubai Development Authority (DDA); TECOM Group
mediaAnnual audit required

DDA audited accounts filing via AXS applies

Licences: Commercial, Service, Freelance Permit · verified 2026-09-23

Dubai Textile City

Dubai · Ports, Customs and Free Zone Corporation with TEXMAS
commoditiesAudit: verification required

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

Dubai · DWTC Authority
generalAnnual audit required

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 · Expo City Dubai Authority (ECDA)
generalAnnual audit required

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

Dubai · Jebel Ali Free Zone Authority (licensing); Emaar Malls
commoditiesAnnual audit required

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 · International Free Zone Authority
generalNo audit required

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)

Dubai · Jebel Ali Free Zone Authority (DP World)
logisticsVAT designated zoneAnnual audit required

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

Dubai · Meydan Free Zone Authority
generalAnnual audit required

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)

Dubai · DP World UAE (licences via Jafza / NIP)
industrialAudit: verification required

Industrial park next to Jebel Ali with mainland status rather than a bonded free zone

Licences: Industrial, Trading, Service · verified 2026-09-23

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