UAE CORPORATE TAX 9% — EFFECTIVE JUNE 2023DUBAI GDP GROWTH 3.4% IN 202445+ FREE ZONES — 100% FOREIGN OWNERSHIPGOLDEN VISA: AED 2M PROPERTY THRESHOLDDIFC AUM: $500B+ GROWING 18% YoYUAE #1 ARAB WORLD — EASE OF DOING BUSINESSGULF MERIDIAN · OPERATED BY EPIIDOSIS GLOBAL FINANCEKSA VISION 2030: $3.2T PRIVATISATION PIPELINE
UAE CORPORATE TAX 9% — EFFECTIVE JUNE 2023DUBAI GDP GROWTH 3.4% IN 202445+ FREE ZONES — 100% FOREIGN OWNERSHIPGOLDEN VISA: AED 2M PROPERTY THRESHOLDDIFC AUM: $500B+ GROWING 18% YoYUAE #1 ARAB WORLD — EASE OF DOING BUSINESSGULF MERIDIAN · OPERATED BY EPIIDOSIS GLOBAL FINANCEKSA VISION 2030: $3.2T PRIVATISATION PIPELINE
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Knowledge BaseCompany FormationFree Zone Setup
Company Formation

UAE Free Zone Company Formation: Complete Guide 2025

45+ UAE free zones offer 100% foreign ownership, 0% qualifying income tax, and streamlined setup. DIFC, ADGM, JAFZA, DMCC, IFZA and RAKEZ compared by cost, sector focus, and visa quota.

Last verified: June 20263 source documents4 min read
Key Facts
FactValueSource
Foreign ownership permitted100% in all free zonesUAE Ministry of Economy
Import/export duty within free zones0%GCC Common Customs Law
Profit repatriationUnrestricted — 100%UAE Ministry of Economy
Total UAE free zones45+UAE Ministry of Economy
DIFC minimum share capital (private company)USD 1,000DIFC Companies Law No. 5 of 2018
JAFZA FZE setup cost (from)AED 15,000JAFZA Fee Schedule 2025
IFZA entry package (from)AED 11,900IFZA 2025
Fastest free zone setup timeline1–3 business daysIFZA / RAKEZ
What This Means For Your Business

45+ UAE free zones offer 100% foreign ownership, 0% qualifying income tax, and streamlined setup. DIFC, ADGM, JAFZA, DMCC, IFZA and RAKEZ compared by cost, sector focus, and visa quota.

From the Official Source Documents

The UAE has more than 45 free zones, each allowing 100% foreign ownership with no local partner required, full profit repatriation, and 0% Corporate Tax on qualifying income.

Choosing a zone is mainly about fit: DIFC and ADGM are common-law financial centres ideal for funds and fintech; JAFZA and DMCC suit trading and logistics; IFZA and RAKEZ are low-cost zones popular with consultancies and SMEs.

Setup costs vary widely — a JAFZA FZE starts around AED 15,000 and IFZA packages start around AED 11,900 — and your licence type and required visa quota drive the final price.

A free zone company generally cannot sell directly into the UAE mainland without appointing a local distributor or opening a mainland branch.

The fastest zones can issue a licence in one to three business days once documents and payment are in place, after which you can apply for establishment cards and residence visas.

Legal Basis — 3 Primary Source Documents
UAE CT — Free Zone Persons Guide (CTGFZP1) May 2024
UAE-FTAEffective 2024guide
Download PDF
UAE CT Bulletin — Basic Tax Information Free Zone Person 2024
UAE-FTAEffective 2023guide
Download PDF
UAE VAT — Designated Zones VAT Guide (main)
UAE-FTAEffective 2017guide
Download PDF

Laws and regulations change. Always verify with the relevant authority before acting on this information.

For information only. This guide provides general guidance based on publicly available UAE & GCC regulations. It is not legal or financial advice. Speak to our advisory team →
About this guide
TopicFree Zone Setup
PillarCompany Formation
Last verifiedJun 2026
Sources3 documents
Read time4 min
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UAE Free Zone Company Formation: Complete Guide 2025 — Gulf Meridian | Gulf Meridian