Criteria; Free Zone; Mainland; Offshore

Jurisdiction; Free economic zone; National jurisdiction (DED etc.); Offshore jurisdiction (RAK ICC JAFZA Offshore) Foreign ownership; 100 percent foreign ownership allowed; 100 percent foreign ownership allowed since 2021 for most activities; 100 percent foreign ownership allowed Physical office; Flexi Desk available no office required; Office required; No office required Registration time; 3 to 7 working days; 7 to 14 working days; 5 to 7 working days Setup cost (approx without visa and bank account); from USD 4500 to 12000; from USD 5000 to 10000+; from USD 3000 to 6000 Business activity in UAE; Limited to licensed activities within the Free Zone or internationally; Allowed in UAE and abroad; Not allowed in UAE Tax benefits; Yes (0 percent corporate tax if turnover conditions met); Yes (0 or 9 percent depending on income above AED 375000); Yes (tax exempt if compliant) Bank account; Possible depends on zone and bank; Easier with a local office; More difficult requires justification Reporting; Minimal; Standard; Minimal Oversight; Regulated by Free Zone authorities license control may apply; Under local regulators (DED); Minimal oversight higher KYC compliance

Type of tax;Is it applicable in Free Zone?;Explanation

Tax type; Applicable in Free Zone?; Details Corporate Income Tax (CIT); 0 percent or 9 percent; Introduced in 2023 Free Zone companies can pay 0 percent if eligible VAT; 5 percent; Applies if turnover exceeds AED 375000 (approx USD 100000) foreign operations may be exempt Dividend tax; 0 percent; No tax on dividends inside or outside UAE Personal income tax; 0 percent; No tax on salary income or investments Capital gains tax; 0 percent; Sale of shares or assets is not taxed

Type; Validity; Cost (approx); Includes

Investor / Partner Visa (Free Zone); 2 years; USD 1200 to 1900; Medical tests biometrics Emirates ID visa government fees Investor Visa (Mainland / DED); 2 years; USD 1800 to 2900; Medical tests biometrics Emirates ID visa government fees sometimes deposit Golden Visa (from AED 2 million investment); 10 years; USD 4000 to 6000+; Only available under special asset real estate or business criteria