Free Zones in the UAE - PKF International

Accountants & 

business advisers 

Free Zones in the UAE

PKF UAE VISION 

We will be the first choice for 

companies in their selection 

of professional advisers 

PKF UAE MISSION 

We will provide quality service to 

our clients by focusing on client 

specific needs and providing 

solutions to business problems, 

thereby adding value through 

expertise whilst maintaining integrity, 

professionalism and independence

Free Zones in 

the United Arab Emirates 

Accountants & 

business advisers

PKF - Free Zones in the UAE

Contents 

Preface 1 

PKF in the UAE 3 

Introduction 7 

Economy 9 

Jebel Ali Offshore 13 

Ras Al Khaimah Offshore 15 

Free Zones in the UAE 17 

Free Zones in Dubai 21 

Free Zones in Sharjah and the Northern Emirates 63 

Free Zones in Abu Dhabi 77 

About PKF 83 

PKF International 83 

PKF UAE Publications 87 

Annexure 89 

PKF - Free Zones in the UAE - Contents

PKF - Free Zones in the UAE - Contents

Preface 

The globalisation of trade and foreign investment over the past decade, as expressed 

in the World Trade Organisation (WTO), has significantly exposed economies to 

competitive pressures of the global economy. New global trading rules under the WTO 

present both steep challenges and fresh new opportunities to national economies. In this 

respect, trade integration will become a key policy objective if a country is to succeed in 

increasing the volume of trade and economic development. 

In pursuing this objective, there are a variety of trade instruments that countries in 

recent years have begun to develop – the most common of which are Free Trade Zones. 

Although the general concept of a Free Trade Zone is uniform in nature, one encounters 

a number of different types of Free Trade Zones in different countries. They vary 

according to national characteristics and the goals set for them by national governments. 

Free Trade Zone is not a new concept. It is at least as old as western civilisations, 

having existed in 300 BC in the Greek island of Delos, which as a result became one 

of the wealthiest islands in the world for nearly a century. It is estimated that there are 

now well over 1000 Free Zones operating in about 120 countries. The reason for this 

remarkable growth is that Free Trade Zones have been an extraordinary mechanism for 

fostering export-led industrialisation worldwide. They promote economic development 

by attracting investment and generating employment and foreign exchange earnings. 

Indeed, the zone concept is so powerful, that more and more countries are recognising 

a new paradigm of Free Zones. While the old Free Zone was often described as static, 

labour-intensive, incentive driven, the new zone paradigm is a dynamic investmentintensive, 

management driven one, enabling an integrated economic development tool. 

In the UAE, the first Free Zone at Jebel Ali came into existence in 1985 and provided 

international businesses and corporations a hub, which connected the East and the West 

and expanded the horizons of their operations. Today there are more than two dozen 

Free Zones in the UAE providing top class facilities and infrastructure for doing business 

PKF - Free Zones in the UAE - Preface 

1

and most importantly are industry specific in nature. This booklet contains all relevant 

information about these zones. 

We sincerely believe that the information provided in this booklet would be a guiding 

torch to the investor for selecting a particular zone for his business. 

2 PKF - Free Zones in the UAE - Preface

PKF in the UAE 

PKF UAE is a member of PKF International Limited, an association of legally 

independent member firms. PKF UAE operates as a branch of a foreign company 

providing audit and management assurance, business consulting, regulatory and 

taxation and corporate finance services. We provide an integrated service spanning 

multiple disciplines to a large number of local, regional and international clients. 

With over 30 years presence in the UAE we have offices at Dubai, Sharjah, Abu Dhabi, 

Jebel Ali Free Zone, the Dubai Internet City. Through each of our offices, our clients 

have access to the expertise and experience of more than 100 qualified professionals 

including Chartered Accountants, Cost Accountants, Certified Public Accountants, 

Certified Internal Auditors and MBAs. 

Range of Services 

PKF professionals in the UAE can provide expert advice on various business issues. Our 

services include: 

Audit and Management Assurance Services 

• External Audit 

• Internal compliance audit 

• Internal audit - compliance with the requirements of the Dubai Financial Services 

Authority 

• Organisation reviews and system studies 

• Due diligence reviews 

• Forensic and other investigations 

• Training and consulting on IFRS 

• Back office support services – accounting and payroll 

• Outsourced accounting and payroll services for companies registered in the 

Dubai International Financial Centre 

• Management information systems 

PKF - Free Zones in the UAE - PKF in the UAE 

3

Management Advisory Services 

• Business practices (process) assessment 

• Business risk identification 

• Accounting and procedure manuals 

• Market analysis and feasibility studies 

• Financial projections 

• Information memoranda 

• Business and share valuations 

• Identification and valuation of intangible assets on a business acquisition 

• Corporate structuring, acquisitions and disposals 

• Joint ventures and strategic alliances 

• Advice on partner/shareholder entry/exit 

• Fund raising 

Offshore and Free Zone Services 

• Free Zone and offshore company formation 

• Company secretarial services 

• Registered agents services 

• Entry strategy 

• Taxation 

Locations in the UAE 

DUBAI / DIFC 

AI Maidan Tower 2, Suite 301-303, AI Maktoum Street, 

P.O. Box 13094, Deira, Dubai, U.A.E. 

Tel: (+971) 4 223 6508; Fax: (+971) 4 223 4524 

E-mail: dubai@pkfuae.com 

DUBAI INTERNET CITY 

Office No.217, Bldg. 13, P.O. Box 500364, 

Tel: (+971) 4 390 1410/11; Fax: (+971) 4 390 8836 

Dubai Internet City, Dubai, U.A.E. 

E-mail: dic@pkfuae.com 

4 PKF - Free Zones in the UAE - PKF in the UAE

JEBEL ALI FREE ZONE 

Lease Office Building 16, Office No.133, 1st Floor, Jebel Ali Free Zone, 

P.O. Box 16952, Jebel Ali, U.A.E. 

Tel: (+971) 4 881 5452; Fax: (+971) 4 881 5451 

E-mail: dubai@pkfuae.com 

ABU DHABI 

The Blue Tower, 15th Floor, Sheikh Khalifa Street, 

P.O. Box 7479, Abu Dhabi, U.A.E. 

Tel: (+971) 2 626 1715; Fax: (+971) 2 626 1716 

E-mail: abudhabi@pkfuae.com 

SHARJAH 

Golden Towers, 11th Floor, AI Buhaira Corniche, 

P.O. Box 6207, Sharjah, U.A.E. 

Tel: (+971) 6 574 0888; Fax: (+971) 6 574 0808 

Visit us at www.pkfuae.com 

PKF - Free Zones in the UAE - PKF in the UAE 5

United Arab Emirates 

6 PKF - Free Zones in the UAE 

Abu Dhabi 

Ras Al Khaimah 

Umm Al Quwain 

Ajman 

Sharjah 

Dubai 

Al Ain 

Fujairah

Introduction 

The United Arab Emirates (UAE) was established on 2nd December 1971 and is a 

federation of seven emirates, namely: Abu Dhabi, Dubai, Sharjah, Ras Al Khaimah, 

Umm Al Quwain, Ajman and Fujairah. 

The United Arab Emirates is situated in the Eastern part of the Arab world. It overlooks 

the Gulf of Oman to the East and the Arabian Gulf to the North. The Arabian Gulf and 

Gulf of Oman are linked by the Hormuz Strait. The UAE covers an area of approximately 

83,600 square kilometers (32,654 square miles), including numerous islands. The 

coastal area consists primarily of salt marshes. Inland, the topography is predominantly 

desert, sand dunes and gravel plains with isolated oases, the largest of which are 

located at Al Ain and Liwa. The Hajar Mountains lie close to the sea on the East coast. 

The Emirates have a common cultural heritage but the tribal links are very strong within 

each Emirate. Abu Dhabi is ruled by the Al Nahyan family, which belongs to the Bani Yas 

tribe. Dubai is ruled by the Al Maktoum family, which belongs to the Al Bu Falasah tribe. 

The other emirates are also ruled by various families, which belong to powerful tribes of 

the respective regions. 

The three most populated Emirates are Abu Dhabi, Dubai and Sharjah; approximately 83 

percent of the total population belongs to these emirates. 

The official language is Arabic, and all communications with the government must be 

in Arabic, although among the expatriate communities various other languages are 

spoken. Foreigners will find that English and Hindi / Urdu are widely understood. 

English is used for all written communication between businesses. 

PKF - Free Zones in the UAE - Introduction 

7

8 

PKF - Free Zones in the UAE - Introduction

Economy 

The UAE economy has been transformed from a subsistence economy to one of the 

most prosperous and highly advanced societies in the world. The economy experienced 

a sudden explosion in GDP in the 1970s and 1980s due to rising oil prices and adverse 

conditions in the oil market. 

The government has adopted a policy of controlled diversification, which led to the rise 

of non-oil sectors and most importantly trade. A combination of diversification and 

financial reserves has given the UAE economy considerable resilience, which is reflected 

in the economy. New corporate, stock market and banking legislation, review of laws and 

development of additional legislative framework are under review. The government is 

constantly aiming at promoting efficiency and transparency which will further boost the 

economic development in the UAE. 

Petroleum dominates the economy of the UAE. At one time an underdeveloped area, by 

1985 the region had the highest per capita income in the world. The immense wealth has 

been invested in capital improvements and social services in all seven of the Emirates. 

Petroleum production is centered in Abu Dhabi and Dubai. Industrial development 

is essentially petroleum related and is limited by a lack of trained personnel and raw 

materials. 

The country is on the threshold of a new era involving a booming economy and fast 

paced modernisation. Dubai is seeking long term investments as the Emirate’s regional 

status opens huge opportunities for multinationals interested in the region’s markets 

and its neighbouring areas. The retail sector is expected to boom in the next five years 

due to booming population and increased consumer demands. Tourism, commercial, 

residential and population growth in the UAE coupled with the expanding road network 

infrastructure will increase the total size of the retail sector. 

PKF - Free Zones in the UAE - Economy 

9

Population 

The population has been growing at a steady rate for the last five years. The UAE has 

the highest population growth rate in the Arab World due to improved health services 

and the ongoing migration of expatriates to the country. Despite this sharp growth, the 

UAE has maintained its position as having one of the highest per capita incomes in the 

World. The growth has increased the demand for all kind of goods. Consequently there 

has been growth in trade and related activities like imports, manufacturing, etc. 

Population (in millions) (Estd) 2005 2006 2007 

Total 4.110 4.230 4.490 

Source: Business Monitor International Limited 

Foreign Trade 

The foreign trade has attained a noticeable and continual increase throughout the last 

five years. The increase in imports is accredited to intensification of the re-export trade, 

a distinctive fact of the UAE economy. The increase has been further supplemented by 

the development of capital and consumption goods. 

Foreign Trade (US$ in billions) (Estd) 2005 2006 2007 

Imports 74.49 88 116.60 

Export 117.29 145.59 208.13 

Source: Business Monitor International Limited 

Gross Domestic Product (GDP) 

The GDP is growing at a steady rate over the last five years. The GDP per capita for the 

year 2007 is estimated to be US$ 43,698. 

Total GDP for the year 2007 was estimated at AED 698 billion of which the non-oil 

sector to attract investments of expertise and capital, the governments of the individual 

Emirates contributed AED 437 billion. Estimates for GDP in 2008 are AED 785.8 billion 

with non-oil sector seeking to provide an attractive business environment. The GDP by 

sector for 2005, 2006 and 2007 is as follows: 

10 PKF - Free Zones in the UAE - Economy

GDP (AED in billions) (Estd) 2005 2006 2007 

GDP 

Oil sector 173 223 260 

Non-oil sector 312 375 437 

Total GDP 485 598 697 

Source: Ministry of Planning 

PKF - Free Zones in the UAE - Economy 11

12 PKF - Free Zones in the UAE - Economy

Jebel Ali Offshore 

The announcement of the Jebel Ali Free Zone Offshore Companies regulation in January 

2003 by the Jebel Ali Free Zone Authority, has been highly appreciated by the investors. 

The regulation permits formation of offshore companies within the Free Zone and 

confirms the Free Zone’s commitment to continuous growth in a rapid, dynamic and 

changing economic environment keeping pace with world-wide developments. 

The Offshore companies can be suitably utilized as an investment company; holding 

company; real estate holding company; for further investments in local or Free Zone 

companies; and for International Trading. Firms of accountants and lawyers as approved 

by the Authority are permitted to provide services to clients for registering offshore 

companies, registered office and for acting as agents for the companies. 

Salient features of the offshore companies are: 

• Limited Liability Company 

• No minimum capital requirement 

• Requirement to have an approved registered agent either within the Free Zone 

or in the Emirate of Dubai 

• Requirement to appoint shareholder, Directors, Manager and Secretary 

• Bearer shares not permitted 

• No personal or corporate income tax 

• Issue of shares of only one class permitted. 

• Requirement to have accounts audited on annual basis. 

Offshore companies are allowed to: 

• Have contacts with legal consultants, lawyers, accountants and auditors 

• Have bank account in theUAE 

• Become shareholders in a new or existing Free Zone Entities or an LLC 

• Hold shareholders and directors meeting within the UAE 

• Carry out International Trading 

PKF - Free Zones in the UAE - Jebel Ali Offshore 13

Offshore companies are not allowed to: 

• Carry on business with persons resident in the UAE 

• Own an interest in real estate property situated in the UAE, other than a lease property 

referred to in the regulations or approved by the authorities 

• Carry on a banking business 

• Carry on business as an insurance or re-insurance company, insurance agents or 

insurance brokers 

• Carry on any other business which may, by regulations be prohibited by the 

authorities 

14 PKF - Free Zones in the UAE - Jebel Ali Offshore

Ras Al Khaimah 

Offshore 

Similar to the concept of offshore company, the Ras Al Khaimah Free Trade Zone 

Authorities have laid down the regulations to incorporate International Companies in 

the Ras Al Khaimah Free Trade Zone (RAKFTZ). The regulation prescribes that the 

incorporation of the International Company shall be through a registered agent. The 

firms of accountants and lawyers approved and licensed for that purpose by the RAKFTZ 

are permitted to provide services to clients for registering International companies, 

registered office and for acting as the agents for the companies. 

Salient features of the International Company are: 

• Companies will have a limited liability status and the possible name suffixes are 

“Limited” or “Incorporated” or their abbreviations “Ltd” or “Inc”. 

• No minimum capital requirement 

• Requirement to have an approved registered agent either within the Free Zone 

or in the Emirate of Dubai 

• Requirement to appoint shareholder, Directors, Manager and Secretary. 

• Bearer shares are permitted. However, the bearer shareholding is permitted with a 

restriction that it shall be held by the registered agent acting as a nominee on behalf 

of the beneficial shareholder. The beneficial shareholders details and any change 

thereof would be required to be furnished to the RAKFTZ. 

• Shares can be of different classes. 

• Provision for the shareholders/members to apply the inheritance law of their choice. 

• No personal or corporate income tax 

• No requirement to have the accounts audited on an annual basis. 

International companies are allowed to: 

• Have contacts with legal consultants, lawyers, accountants and auditors 

• Have bank account in the UAE 

• Become shareholders in a new or existing Free Zone Entities or an LLC 

PKF - Free Zones in the UAE - Ras Al Khaimah Offshore 15

• Hold shareholders and directors meeting within the UAE 

• Carry out International Trading 

International companies are not allowed to: 

• Carry on business with persons resident in the UAE 

• Carry on a banking business 

• Carry on business as an insurance or re-insurance company, insurance agents or 

insurance brokers 

• Carry on any other business which may, by regulations be prohibited by the 

authorities 

Conclusion 

In short to attract investments of expertise and capital, the governments of the individual 

Emirates seek to provide an attractive business environment. The following are some of 

the principle features of the economic and business environment in the UAE: 

A virtual absence of taxation. 

• Excellent communications systems. 

• A well-structured financial sector with no exchange control regulations. 

• A coordinated infrastructure that provides all essential utilities to the major centers. 

• Free Trade Zones that ensure ease of registration and efficient operating facilities. 

• An attractive social environment, including modern educational, medical and 

recreational facilities. 

• Liberation of property ownership, which is one of the factors contributing to the UAE’s 

booming property market. 

The Government’s far-sighted planning and fast execution of projects have led to the 

most phenomenal development in the second half of the last century - the rise of a city, 

the emergence of a new economy. 

16 PKF - Free Zones in the UAE - Ras Al Khaimah Offshore

Free Zones in 

the UAE 

The Free Trade Zones (FTZs) of the UAE are a veritable opportunity for the country to 

showcase its development and special area approach. The UAE in the last decade has 

witnessed a quantum increase in industrial development and one of the most significant 

and remarkable achievements is the success of Free Zones. Free Trade Zones are 

established under a special Decree passed by the Ruler of the Emirate in which the Free 

Zone is created. 

To date the Free Zones have been successful in attracting a large number of foreign 

companies and foreign direct investment. The share of the Free Zones in non-oil 

exports has increased considerably along with the net exports from the Free Zones. The 

incentives offered by various Free Zones of the UAE are generally similar and include: 

100% foreign ownership Full repatriation of capital and profits 

100% tax exemption Extended leases 

Quick approval procedures Abundant and inexpensive energy 

An independent Free Zone Authority (FZA) governs each Free Zone, and is the 

agency responsible for issuing FTZ operating licenses and assisting companies with 

establishing their business in the FTZ. 

Investors can either register a new company in the form of a Free Zone Establishment 

(FZE)/Free Zone Company (FZCO) or simply establish a branch or representative office 

of their existing or parent company based within the UAE or abroad. An FZE is a limited 

liability establishment, incorporated in a Free Zone, owned by one natural or judicial 

person, whereas an FZCO is a limited liability company incorporated in a Free Zone by 

more than one shareholder, generally up to five. FZE/FZCO are governed by the rules 

and the regulations of the Free Zone in which they are established. There is a minimum 

capital requirement ranging from AED 50,000 to AED 1,000,000 depending upon the 

selected Free Zone. 

PKF - Free Zones in the UAE - Free Zones in the UAE 17

Once a legal presence has been established in the Free Zone, the business will need to 

lease premises or land and acquire a license from the FZA. Different types of licenses 

are issued in different Free Zones, however companies with valid licenses only can 

conduct business within the Free Zone or abroad. To sell their products in the UAE, a 

UAE registered official agent is required. Services and products can be obtained from 

and within the UAE without an agent. 

The licenses issued by the FZA can be renewed annually as long as a lease agreement is 

in force with the FTZ. 

Given hereunder are the various Free Zones established in the Emirate of Dubai: 

1. Jebel Ali Free Zone 14. Dubai Multi Commodities Center 

2. Dubai Cars and Automotive Zone 15. Jumeirah Lake Towers 

3. Gold and Diamond Park 16. Dubai Flower City 

4. Techno Park 17. Dubai Airport Free Zone 

5. Dubai Internet City - Tecom 18. Dubai Healthcare City 

6. Dubai Media City - Tecom 19. Dubai Silicon Oasis 

7. Dubai Studio City - Tecom 20. Dubai International Financial Center 

8. Int’l Media Production Zone - Tecom 21. International Humanitarian City 

9. Knowledge Village - Tecom 22. Dubai Logistics City 

10. Dubai International Academic City - Tecom 23. Dubai Maritime City 

11. Dubai Outsource Zone - Tecom 24. Dubai Textile City 

12. Energy & Environment Park - Tecom 25. Heavy Equipment & Trucks City 

13. Dubai Biotechnology & 26. Dubai Auto Parts City 

Research Park - Tecom 

Given hereunder are the various Free Zones established in the Emirate of Sharjah and the 

Northern Emirates:- 

1. Sharjah Airport Free Zone 5. Fujairah Media Zone / Creative City 

2. Hamriyah Free Zone 6. Ahmed Bin Rashid Free Zone (UAQ) 

3. Ajman Free Zone 7. Ras Al Khaimah Free Zone 

4. Fujairah Free Zone 8. Rak Media City (RAKIA) 

18 PKF - Free Zones in the UAE - Free Zones in the UAE

Given hereunder are the various Free Zones established in the Emirate of Abu Dhabi:- 

1. Abu Dhabi Airport Free Zone 3.Two Four 54 

2. Free Trade and Logistics Zone (Taweelah) 

The UAE Free Zones have been among the strong pillars of the country’s economic 

performance attracting much foreign investments, creating thousands of jobs, and 

facilitating the needed transfer of technology into the country. Together, the Free Zones 

account for more than half of the country’s non-oil exports and underpin the UAE’s 

ranking as the third most important re-export centre in the world. 

The Free Zones help in keeping the engine of economic diversification rolling by 

attracting foreign investment in the private sector, which is central to the region’s overall 

plan aimed at reducing its economic dependence on oil, while creating employment for 

its nationals. Moreover, the Free Zones could prove to be the mechanism not only for a 

new impetus to diversification, but also for changing the very face of economic activity 

in this region. 

PKF - Free Zones in the UAE - Free Zones in the UAE 19

20 

PKF - Free Zones in the UAE - Free Zones in the UAE

FREE ZONES IN 

DUBAI 

PKF - Free Zones in the UAE - Free Zones in Dubai 21

THE JEBEL ALI FREE ZONE [JAFZ] 

The Jebel Ali Free Zone (JAFZ) was established by decree No. 1 of 1985 and is located 

in the Emirate of Dubai. It is around the world’s largest man-made port. Jebel Ali was 

initially seen as the ideal base for multinationals to warehouse and distribute their 

products in the Gulf. Over the years, the range of industries has grown from distribution 

to include the whole spectrum of manufacturing, trading and services and the market 

has grown to cover regions well beyond just the Middle East. The Free Zone is home to 

approximately over 6000 companies. 

Features 

• Excellent support service from Dubai Ports Authority’s two modern terminals. 

• On-site chamber of commerce, international banks, insurance companies, 

consultancies, etc. 

• Mortgaging of company-owned facilities (excluding leased land). 

• Lease period up to 50 years. 

• Types of activities include manufacturing, processing, assembling, packaging, import/ 

export, distribution, storage, services, etc. 

Form of registration 

• As a branch of a foreign company - no minimum capital required. 

• As a branch of a UAE company - no minimum capital required. 

• As a Free Zone Company (FZCO) - minimum share capital is AED 500,000. 

• As a Free Zone Establishment (FZE) - minimum share capital is AED 1,000,000. 

Facility costs and type of license 

Facility Size Cost in AED per annum 

Land Min. 5,000 sq. mts 20 - 80 per sq. mt 

Pre-built factory & warehouse 313 - 556 sq. mts 120,000 - 220,000 

with office space 

Office Min. 50 sq. mts 1,800 - 2,200 per sq. mt 

FZE Registration Fee one time AED 10,000 

FZCO Registration Fee one time AED 15,000 

Branch Registration fee one time AED 5,000 

22 PKF - Free Zones in the UAE - Free Zones in Dubai

Types of Licenses Cost in AED per annum 

Industrial 5,500 

Trading 5,500 - 12,500 

Service 5,500 

National Industrial 5,500 

General Trading 30,000 

• These figures are indicative and subject to change 

DUBAI CARS AND AUTOMOTIVE ZONE (DUCAMZ) 

DUCAMZ was established with the objective of re-exporting used cars to the Asian and 

African Region where the demand exists and continues to grow. This zone is situated 

within the Dubai city and comprises of one million square meters of bonded area. 

The location has easy access to all airports and seaports in the region. From here the 

automobiles are reloaded onto feeder vessels, or on to trucks which travel throughout 

the region on a modern network of highways, linking the neighbouring countries to the 

Middle East and beyond. 

This area is used for the purpose of the re-export of cars. The vehicles are categorized 

into two groups, left-hand drive vehicles which are exported into the local markets and 

are subject to local regulations and right hand drive vehicles which are mainly exported 

to India, Afghanistan, Pakistan, Yemen and other African Countries. 

Features 

• Government support services. 

• Competitive freight charges. 

• Ease of administration problems. 

• No restrictions on import of automobiles. 

• No import duties. 

• Hassle free clearance from Police (traffic department), Customs, Port and Banks. 

• Excellent support systems. 

• The facilities could be leased for 50 years. 

• Type of company activities would include trading in cars only. 





• As a Free Zone Establishment (FZE) - minimum share capital is AED 100,000. 


Rental facility Size Cost in AED per annum 

Office Units (for service) Min 17 sq.mts 2,000 per sq.mt 

Warehouse Min 334 sq.mts 52,000 approx. 

Open land Min land 1000 sq.mts 20 - 30 per sq.mt 

Registration Fee one time (FZCO) AED 20,000 

Registration Fee one time (FZE) AED 15,000 

Registration Fee one time (Branch) AED 10,000 

Type of License Cost in AED per annum 

Trading 

Service 


GOLD & DIAMOND PARK (GDP) 

GDP is a center for gold and diamond manufacturers, traders and retailers. The 

center receives special requests from customers for custom made jewellery and other 

mementos. GDP is owned by EMAAR and through a long term agreement with Jebel 

Ali Free Zone provided with Free Zone facilities. The park has full Free Zone facilities 

including 100% foreign ownership. GDP is a competitive place to shop and an enviable 

location for retailers and manufacturers. 

Features 


• Retail shopping facility for visitors. 

• 24 hrs security services. 

• Chiller systems free of cost. 

10,000 

10,000 


• Worker accommodation ( as per availability) 


• Central gas distribution system 

• Type of company activities include gold and diamond trading, designing, 

manufacturing and crafting of gold and diamond jewellery, etc. 




• As a Free Zone Company (FZCO) - minimum share capital AED 100,000. 

Facility, costs and type of license 


Retail outlets No space restriction Rate decided by the management 

Pre-built manufacturing/office units 310 sq.ft -1200 sq.ft 100 - 200 per sq.ft approx 

Registration Fee - None 


Manufacturing 5,500 

Trading 5,500 

• These figures are indicative and subject to change. 

TECHNOPARK (TP) 

TechnoPark (TP) is a fully owned subsidiary of Economic Zones World; which is a 

part of the government owned organisation that developed the Jebel Ali Free Zone and 

internationally renowned DP World. It was established according to Law No. 1 of 2003 

issued by H.H. the Ruler’s Court and designed to be the leading local economic zone 

in the Middle Eastern Region. TP aims at developing a knowledge-based technologycentric 

sustainable business hub, which will not only support the country’s research 

and development needs in its core sectors but will also support the nation’s long term 

economic development and growth. TP is about 3 miles from the Jebel Ali Airport and 

offers high tech industries, with special attention to Desalination, Oil and Gas, a chance 

to establish themselves in a state-of-the-art facility. 


TP is focused on Research, Development and Studies in the field of the country’s 

core economic sectors viz Energy including Oil and Gas, Desalination and Water 

Resource Management, Environmental Resource Management and hi- technology 

driven knowledge based industrial development. The Park’s R & D initiatives focus on 

nurturing business ideas or new technologies in respective areas and are also directed at 

improving the existing technologies in the country’s core economic sectors to enhance 

their production efficiencies. 

TechnoPark is the official UAE and Middle Eastern representative of the IASP 

(International Association of Science Parks) and a member of the IDA (International 

Desalination Association). TechnoPark joins inventors with investors and encourages 

new ideas to be developed to further increase the awareness and commitment of the 

UAE in areas such as Oil, Solar Energy and Water reuse. 

TP actually followed the local rules and regulations of the Emirate of Dubai and 

is consequently involved with and related to various concerned authorities and 

departments through a one stop shop (OSS) concept. However, TP also allows branches 

of Free Zone Establishment (FZE) or Free Zone Companies (FZCO) to be established in 

the park, thus the branch of the FZE or FZCO can enjoy the benefits of being a 100% 

foreign owned company. 

Features 

• 100% foreign ownership. 

• The freedom to repatriate both capital and profits. 

• Abundant inexpensive energy supply. 

• Efficient transport and distribution facilities. 

• One Stop Services. 

• TP is different from other Free Zones as it provides the best of both worlds ie TP is a 

local economic zone with additional privileges similar to those of the Free Zones. 

Forms of registration 

• Limited Liability Company (commercial/ industrial) 

• Branch of a Free Zone Establishment (FZE) 

• Branch of a Free Zone Company (FZCO) 

• Branch of a local and Foreign Company 




Office Varies Varies 

Warehouse Varies Varies 

Land Min. 10,000 sq.mts 25 - 80 per sq.mt 

DWC LLC Registration Fee one time AED 10,000 



Service 5,500 



DUBAI INTERNET CITY (DIC) - Tecom 

The Dubai Internet City (DIC) is a part of the Dubai Technology and Media Free Zone. 

It was formed under Law No. 1 of 2000 of the Emirate of Dubai. The DIC provides 

a knowledge-economy ecosystem that is designed to support the development of 

Information and Communications Technology (ICT) companies. It is the Middle East’s 

biggest IT infrastructure built inside a Free Trade Zone. 

The DIC is fully supported by the Government of Dubai and has established Free 

Zone specific corporate laws that empower the companies in the community and help 

them grow. Within a short span of time many global ICT companies have established 

themselves in the Dubai Internet City. 

The Dubai Internet City is a strategic base for companies targeting emerging markets in 

a vast region extending from the Middle East to the Indian subcontinent and Africa to the 

CIS countries, covering 1.6 billion people. 

Features 

• State-of-the-art technology. 

• World class technical infrastructure (high bandwidth, low telecom cost, high speed 


support infrastructure etc) built by CISCO, SUNMICROSYSTEM, SIEMENS. 

• State-of-the-art urban infrastructure (cost competitive, flexible office space, etc). 

• Largest commercial internet protocol telephony system in the world. 

• Stringent cyber regulations. 

• Rich network that companies can tap for resources, partnerships and ideas. 

• Easy and fast company registration and licensing procedures. 

• Lease up to 20 years. 

• Type of company activities include Software Development, Business Services, Web 

Based and e-Commerce, Consultancy, Education and Training, Sales and Marketing 

and Back Office Operations, etc. 


• As a branch of a foreign company -no minimum capital required 

• As a branch of a UAE company-no minimum capital required. 

• As a Free Zone Limited Liability Company (FZ-LLC) - Minimum share capital is 

AED 50,000 and the maximum depends on the authorities after review of the business plan. 



Office Min. 700 sq.ft 180 per sq.ft 

Registration Fee one time (FZ-LLC) AED 3,500 



Service 15,000 


DUBAI MEDIA CITY (DMC) - Tecom 

The Dubai Media City (DMC) is a part of the Dubai Technology and Media Free Zone. It 

was formed under Law No. 1 of 2000 of the Emirates of Dubai. The Dubai Media City is 

rapidly emerging as a global media hub. The City provides an advanced infrastructure 

and supportive environment for media-related businesses to operate globally out of Dubai. 


The DMC is fully supported by the Government of Dubai and has established Free Zone 

specific corporate laws that empower the companies in the community and help them 

grow. The facility offers an environment that allows companies and individuals to operate 

with collective synergy and freedom. The Dubai Media City emphasizes “The Freedom 

to Create”. 

The DMC brings to the media community an advanced infrastructure based upon a 

global interconnected network, linked by satellites, computers, internet, television, 

radio, journalism, cinema and film production. The City is already home to many 

international companies including global giants such as CNN, Reuters, Sony Broadcast 

& Professional, McGraw Hill Publishing, Bertelsmann, and MBC, along with regional 

companies and new start-ups. 

Features 

• The most advanced scalable IT network. 

• Satellite Uplink / Downlink facilities. 

• Post production studios and facilities. 

• Shared Business Centers. 

• Customer Care Center (provides all technical and support service). 

• Special facilities for professional freelancers. 

• 50 year lease contract for land and building. 

• Type of company activities include broadcast services, music, video/audio 

publishing, production and post-production, advertising agencies, studios, etc. 




• As a Free Zone Limited Liability Company (FZ LLC) - Minimum share capital is 

AED 50,000 and the maximum depends on the authorities after review of the business plan. 




Commercial Offices 700 sq.ft onwards 200 per sq.ft 

Business Centre Varies 350 - 450 per sq.ft 

Registration Fee one time (FZ LLC) AED 3,500 



Broadcasting company 25,000 - 40,000 

Publishing 20,000 

Above the line (one activity) 20,000 

Below the line (one activity) 15,000 

Other Commercial 15,000 

Freelancer Segment (one activity) 7,500 


DUBAI STUDIO CITY (DSC) - Tecom 

Dubai Studio City (DCS) is a Free Zone dedicated to facilitate the creation and 

development of an environment and world-class infrastructure to foster the growth of 

the television, film and music industries in the region. DSC is also a part of the Dubai 

Technology and Media Free Zone. 

Designed to accelerate the growth of the broadcast, film, television and music production 

industries, Dubai Studio City (DSC) is an ultra-modern facility integrating every 

component of content production & broadcast under one roof. Spread across 22 million 

square feet, it will include production, post-production, broadcast, equipment rental, 

freelancers, commercial offices, business centre and satellite facilities among others. 

It will also have residential areas, hotels, an entertainment centre, film schools and 

training institutes. This unique combination of world-class infrastructure, qualified 

professionals and unique networking environment will make it the ideal location for 

creative people to unleash their imagination. DSC offers an industry cluster environment 


with excellent networking opportunities. With all the elements of the film entertainment 

industry under one roof, support services such as marketing and ancillary services 

are also available, making Dubai Studio City an ideal destination for the audio-visual 

industry. 

Over the past few years, the audio-visual industry has witnessed a revolutionary 

change. With the rapid increase in the number of TV channels, the fastest-growing 

media industry today is TV Content Production and Distribution. Technically advanced 

animation films are gaining popularity, as digital portable devices reinvent the music 

industry. In such a pulsating scenario, it makes sound business sense to invest in a costcompetitive 

development like Dubai Studio City which has the potential to make history. 

Dubai Studio City aims at attracting investors from the production and broadcast 

industries. Companies providing support services like animation, dubbing, make-up, 

costume design, casting, talent agencies are also invited to be a part of Dubai Studio 

City. Film schools and universities offering accredited programs, as well as film 

workshops and short courses will be made available at Dubai Studio City. The institutes 

and education centres will help identify and groom future talent for the industry. 

Features 

• Industry Cluster Environment 

• Advanced and scalable Telecoms and Broadband 

• Networking Opportunities 

• Tap into the creative and innovative energy in the zone for new ideas 

• Excellent networking opportunities in the Media Hub 

• Commercial, residential, educational and recreational facilities 

• Type of company activities include TV and radio broadcasting, broadcast management, 

filmed entertainment, film production / post production, sound production, various 

production services, music & entertainment etc. 




• As a Free Zone Limited Liability Company (FZ-LLC) - minimum share capital 

AED 50,000 – AED 2,500,000 depending on the type of license. 




Commercial Offices Varies 200 per sq.ft apprx 


Registration Fee one time (branch) AED 3,500 


TV & Radio station (terrestrial /satellite) 25,000 

TV & Radio network (terrestrial /satellite) 40,000 

Broadcast Management 15,000 


INTERNATIONAL MEDIA PRODUCTION ZONE (IMPZ) - Tecom 

The International Media Production Zone (IMPZ), the first dedicated trade zone created 

in the region for media-related production activities. The new initiative is a part of 

Dubai Technology and Media Free Zone and His Highness Sheikh Mohammed’s vision 

to develop Dubai into a media hub, provides a highly pro-business environment and a 

complete technology and community infrastructure to support and foster the growth of 

media production. 

Dubai’s International Media Production Zone (IMPZ) is a unique cluster environment 

for media production companies from across the industry value chain and from across 

the world, to interact and collaborate effectively. IMPZ caters engaging in Graphic Art, 

Publishing and Packaging, thus providing a pro-business environment, sophisticated 

technology and community infrastructure to support and foster the growth of media 

production. 

Companies joining IMPZ can avail of 100 per cent ownership. Exempt from almost 

all corporate taxes and personal taxes including those for machinery, equipment, raw 

materials and spares utilized by the industry. Co-existing at a single location will enable 

print companies to coordinate production activities efficiently with feeder companies like 

machinery and equipment providers and suppliers of raw materials and spares. For small 

and medium-sized businesses, the time and costs involved in sourcing requirements will 


e considerably reduced, as they can avail of several shared services. 

Superior infrastructure for various activities, available as leasehold land and distinct 

units for printing, production and warehousing. Printing companies also have the option 

of taking multiple units or having a combination of both land and production units. 

IMPZ will deploy and promote eco-friendly industrial environments, where tested 

concepts and practices will be adopted to recycle waste and enable companies to 

utilize each others’ by-products instead of disposing them as waste. Renewable energy 

sources will be included in the site’s infrastructure to guarantee reliable and clean power. 

The following clusters are allowed in IMPZ like Printing and Manufacturing Machinery, 

Printing Press, Packaging, Publishing, New Media like Digital and Interactive Game 

Development , Media Services and Storage. 

Features 

• State-of-the-art communications. 

• High-quality thermally-insulated production units. 

• Complete facility for production operations. 

• The land could be leased for 30 years. 

• Type of company activities would include pre-press, printing, post-press, distribution 

services, logistics services, support service providers, etc. 




• As a Free Zone Limited Liability Company (FZ-LLC) - share capital is dependent on 

the business activity and varies from AED 200,000 to AED 500,000. 

Facility costs and type of licenses 


Office space Varies 150 – 250 per sq.mt 

Production/Warehouse units Varies Varies 

with attached offices 

Land Varies Varies 

Registration Fee AED 3,500 (one time fee) 



General Segments 15,000 



DUBAI KNOWLEDGE VILLAGE (DKV) - Tecom 

Knowledge Village was formed under Law No. 1 of 2000 of the Emirate of Dubai. DKV is 

set up to position the Dubai Technology and Media Free Zone as a center of excellence 

for learning and innovation. This new education and training hub is also set up to 

complement the Free Zone’s other two clusters: Dubai Internet City as IT hub and Dubai 

Media City as Media hub. 

DKV is a vibrant, connected learning community that will develop the region’s talent 

pool and accelerate its move to the knowledge economy. Knowledge Village will provide 

the infrastructure for developing, sharing and applying knowledge. In addition, KV will 

facilitate, promote, and become the flagship for e-Learning throughout the region. 

Features 


• Conference centers. 

• Dormitory. 

• Multimedia library and other common facilities. 


• Type of company activities include IT and Media Corporate Schools, Executive 

Education Centre, HR Development Centre, Professional Training Centers, Vocational 

Training Centers, Assessment Centre, Testing Centre, Linguistic Institute, Innovation 

Centre, Academic Service Provider, School, e-Learning Provider, etc. 




• As a Free Zone Limited Liability Company (FZ-LLC) - minimum share capital varies 

from AED 50,000 – AED 2,500,000 depending on the type of license 




Open offices (furnished) No space restrictions 15,000 per desk (upto 6 months) 

Closed office /Exec temp Offices Varies 32,000 - 35,000 (upto 6 months) 

Commercial office (unfurnished) No space limit 200 sq.ft 

Retail Offices Various sizes 200 per sq.ft onwards 




University segment 50,000 - 100,000 

School segment 300,000 

Boarding School 100,000 

General segment 15,000 

Freelancer 7,500 


DUBAI INTERNATIONAL ACADEMIC CITY (DIAC) - Tecom 

Dubai Knowledge Village (DKV) announced the launch of Dubai International Academic 

City (DIAC), the World’s only Free Zone dedicated to international higher education. Located 

in Dubai Academic City, DIAC will serve as the regional base for premier international 

higher education institutions. Spread across an area of 25 million square feet, the DIAC 

campus provides an intellectually inspiring environment for students and faculty. 

Dubai Academic City already houses seven universities. DIAC will only house 

international universities separating them from other public colleges and institutions 

in the area. The project is expected to be completed in the next five to seven years 

according to business projections and will have very stringent selection criteria for 

approving licenses of colleges. 

This thriving knowledge community was founded as part of a long-term economic 

strategy to develop the region’s talent pool, to accelerate its move into a knowledge 


economy. Benefits for DIAC investors include 100% foreign ownership, 100% tax free, 

100% repatriation of profits. There are currently many international universities of higher 

learning from diverse regions including Australia, India, Pakistan, Iran, Russia, Belgium, 

UK and Ireland operating out of DIAC, however the authority expects to further house 25 

international universities to cater to more than 30,000 students in the future. 

These institutions offer programs that range in duration from one year to four years. 

Major academic programs on offer include engineering, computer science, fashion 

and design, biotechnology, environmental studies, quality management and business 

management programs. 

The selection of international universities depends on a number of criteria including 

university ranking, strength and programmes that correspond to the UAE’s industry 

needs. DIAC will be spread across an area of 25 million square feet. There will be areas 

dedicated to the international education zone, research and development centres, sports 

facilities, student unions and student and faculty accommodations. 

However currently there is no mandate for the international universities based in DKV to 

move to the DIAC. The set-up in DKV is not as appropriate for the universities that need 

to expand as DKV will focus more on house training and human resources companies. 

At DIAC universities have the option of either building their own campus or moving into 

the ready-made buildings . 

Features 


• Wellness centres, dining facilities and entertainment venues including movie theatres, 

gaming centres etc. 

• Student Accommodation 

• Sports centres 

• Multimedia library and other common facilities. 

• Type of company activities include Universities, colleges, sports facility management, 

library management, accommodation service provider, academic support services, etc. 



As a branch of a foreign company - no minimum capital required. 

As a branch of a UAE company - no minimum capital required. 

As a Free Zone Limited Liability Company (FZ-LLC) - minimum share capital varies 

and depends on the authorities after review of the business plan. 

. 



Offices 18,000 - 20,000 sq.ft 145 - 180 per sq.ft 

Land 250,000 sq.ft onwards 20 - 30 per sq.ft 




University segment 50,000 - 100,000 

Branch University segment 15,000 - 100,000 


DUBAI OUTSOURCE ZONE (DOZ) - Tecom 

Dubai Outsource Zone is the World’s first Free Zone dedicated to the outsourcing 

industry. Dubai Outsource Zone (DOZ) provides a comprehensive infrastructure and 

environment for outsourcing companies to set up global or regional hubs servicing the 

worldwide market. DOZ is yet another initiative of Dubai Technology and Media Free Zone. 

Dubai Outsource Zone is an initiative of Dubai Internet City, the state-of-the-art global 

hub within Dubai. It is the perfect base for companies that provide mid- to high-end IT 

and business processes outsourcing (BPO) services. Some of the key sectors covered 

are finance, accounting, IT, payroll processing, graphic design, engineering, biotech, 

R&D and design. It also serves as a centre for disaster recovery facilities for call centres 

located offshore elsewhere in the world. The Zone caters to offshore requirements from 

Europe, USA, the Middle East, Asia and Africa. 


DOZ provides a custom made infrastructure to enable outsourcing companies to set 

up efficient operations as well as support their development. The package of telecom 

services include reliable and redundant high-bandwidth connectivity, IP telephony, 

automatic call distribution (ACD), interactive voice response (IVR) and predictive 

dialing systems, satellite communication services as well as technical and infrastructure 

support. These facilities form part of a plug-and-play infrastructure which helps offshore 

service providers start operations quickly with minimal upfront investment. 

Features 

• 100 percent exemption from taxes 

• 100 percent repatriation of capital and profits 

• Host of support Services to eliminate problems faced by outsourcing companies and 

to reduce operational hassles for outsourcing service providers. They include Speedy 

Incorporation and Trade Licensing, Hospitality Services and Event Management 

Services, etc. 

• Facilities to plug-and-play infrastructure which helps offshore service providers to 

start operations with minimal upfront investment. 




• As a Free Zone Limited Liability Company (FZ LLC) - minimum share capital 

AED 300,000. 



Offices Varies 1,500 sq.ft 160 - 200 per sq.ft 




General Segments 15,000 



ENERGY AND ENVIRONMENT PARK (Enpark) - Tecom 

Energy and Environment Park (Enpark) is an initiative of Dubai Technology and Media 

Free Zone. Enpark is a Free Zone spanning over 8 million square feet of office, research 

centre, residential, educational and leisure facilities located next to the Dubai Police 

School, United Arab Emirates. Phase I of the ENPARK project is set to be completed by 

2010. 

Enpark is a special destination for clean energy and environmental technology 

companies to operate and a fully-integrated knowledge community that includes 

programs, services, partnerships and amenities to support the success of environment 

companies and their employees. Combining the unique assets of being at the heart 

of the international hub for the Region with the exclusive experience of a sustainable 

community, ENPARK’s ambition is to offer a world class sustainable lifestyle and build a 

sustainable culture. 

The park proposes to create a comprehensive eco-friendly community while ensuring a 

high level of welfare and quality of living for residents and workers. ENPARK will work 

with leading energy and environment companies to ensure best practices and policies 

are implemented in every element in the design and construction of the park. 

ENPARK will have renewable and efficient water utilities, as well as clean and efficient 

transportation facilities as part of its infrastructure. Intelligent building systems, 

including energy management control, renewable energy production monitoring, fire 

alarm monitoring and security systems, will be a feature of the park. 

The park also emphasizes on Clean vehicle technologies (retrofit/showcases), 

circulation within the zone will be dedicated to green cars certification standards, 

fully pedestrian friendly area renewable and efficient utilities: water conservation 

and reclamation, gas/hydrogen infrastructure. Efficient power, water and cooling 

infrastructure augmented by renewable energy as well as advanced waste processing 

and recycling. Fully Green Buildings park featuring state-of-the-art telecommunication 

infrastructure for this self-contained and self-sustaining community. 


Features 

• 100% tax free 

• 100% foreign ownership 

• No corporate tax 

• No income tax for 50 years 

• No custom duty 

• Full currency convertibility 

• Hassle-free company laws and legal framework 




• As a Free Zone Limited Liability Company (FZ LLC) - minimum share capital is 

AED 300,000. 




Executive Office Varies Varies 




Varies 15,000 


DUBAI BIOTECHNOLOGY AND RESEARCH PARK 

(DuBiotech) - Tecom 

DuBiotech would be the World’s first Free Zone dedicated to the biotechnology industry 

and is a part of Dubai Technology and Media Free Zone. DuBiotech will create a 

comprehensive infrastructure and environment to develop biotechnology in the region. 


The park will be built in several phases on a 300 hectare area located close to the 

Dubailand project. This zone aims at serving knowledge that benefits both the society 

and the economy and would be an ideal platform for the regional and international 

scientific community to interact closely. 

Construction of DuBiotech’s main infrastructure is underway and the first phase was 

completed in 2007. The DuBiotech Laboratory Complex will be completed by the end of 

2008 and DuBiotech’s Headquarters will be completed by mid 2009. 

Discoveries and inventions can be patented through the Industrial Property Directorate 

(the UAE equivalent of the Patent Office), at the Ministry of Finance and Industry. 

The applications are then examined and following approval, a UAE patent is granted. 

Innovators also have the option of applying through the GCC patent office in Saudi 

Arabia, which provides GCC-wide protection. Additionally, the UAE is party to the Patent 

Cooperation Treaty (PCT). This allows for a centralised application system where any 

PCT member state can designate any other PCT member state for patent filing. This is an 

easy and cost effective way of protecting a patent internationally. 

Intellectual Property (IP) rights are recognised in the UAE and therefore strict 

enforcement will exist for DuBiotech based companies. DuBiotech supports companies 

registering Intellectual Property rights and expedites processing and registering these 

rights. Small and medium enterprises and large biotechnology and pharmaceutical 

companies, R&D laboratories, biotechnology related educational and academic 

institutions, suppliers, manufacturing, incubators and other associated sectors are 

encouraged to establish operations at DuBiotech. 

The UAE Ministry of Health oversees the approval of medical drugs and products for 

use within the UAE. DuBiotech, through its MOU, regulations and close collaboration 

with the UAE Ministry of Health, assists DuBiotech based companies to successfully 

launch drugs in national and regional markets. Any drugs that are exported to the US or 

Europe have to be approved by the FDA and EMEA respectively. DuBiotech understands 

that clinical trial regulations are needed in the region and these are currently under 

development. Stem cell research will be conducted in a regulated environment 

conforming to international standards. 

DuBiotech will be an incubator for researchers and scientists and a centre for production, 

creativity and development. In order to achieve that, the authorities will ensure a suitable 


environment and the basic infrastructure that will attract the best scientists, research 

centers and biotechnology laboratories. BioTiqania Advanced Training Institute was 

founded as a spin-off initiative of Dubai Biotechnology and Research Park (DuBiotech). 

BioTiqania is committed to providing a high standard of innovative technical training in 

various scientific and industrial fields. 

The park will comprise two main initiatives - an industry cluster and the Foundation 

for Research and Innovation (FRI). As part of developing a cluster, DuBiotech seeks 

to attract a synergistic mix of biotechnology and pharmaceutical companies active in 

discovery, R&D, testing, production, storage, sales and distribution. It will also attract 

companies offering business support services for this industry such as legal and 

venture capital (VC) firms specializing in the biotech industry, educational and training 

institutions focused on biotech, and equipment, materials and consumables suppliers. 

The main license categories are Therapeutics, Diagnostics and Analysis, Agricultural, 

Forestry and Horticulture, Environment, Specialty supplies, Equipment, Life Science 

consultancy and Life Science and Biomedical Associations, etc. 

Features 

• State-of-the-art infrastructure 

• Special areas have been set aside for companies who wish to construct their own buildings. 

• Dedicated production, warehousing and distribution areas will be created. 

• Laboratory space. 

• Common facilities include a library, video-conferencing, auditorium, theatre, meeting 

rooms, etc 

• 24/7 electrical power back up 

• Waste management and effluent treatment including the disposal of chemical, 

biological and hazardous materials 




• As a Free Zone Limited Liability Company (FZ LLC) - minimum share capital varies 

depending on the authorities after review of the business plan. 




Land (lease-hold only) Min 38,000 sq.ft onwards Varies 

Executive Office Varies 450/ sq.ft 

Pre-Built Units Varies Varies 

Laboratory Space Varies Varies 




Production 25,000 


Others 15,000 


DUBAI MULTI COMMODITIES CENTRE (DMCC) 

The Dubai Multi Commodities Centre (DMCC) has been created as a strategic goal of 

the Dubai Government to establish a commodity market place in Dubai. The DMCC was 

launched on April 24th 2002 by a decree from the Government of Dubai. 

The DMCC offers a unique opportunity for participants in a wide range of metals 

and commodities industries. It provides facilities that bring together the gold trade, 

the diamond trade (housing a Diamond Exchange), and trading in other selected 

commodities. The Centre aims to attract key players throughout the entire value chain of 

each of these industry sectors, together with relevant support industries such as finance, 

logistics and insurance. 

The DMCC offers ownership of business premises in addition to all other standard 

Free Zone services. DMCC’s facilities will include a commercial tower, refineries and 

manufacturing complex, with close proximity to Jebel Ali Port. Plots of land have also 

been allocated for the larger manufacturing units and refineries. DMCC’s activities are 

organised into three main areas which are Gold and Precious Metals, Diamond and 

Colored Stones and Commodities. 


DMCC plans to strengthen Dubai’s position as the leading regional centre for bullion 

business by offering improved facilities to enterprises establishing themselves under 

the Centre’s auspices. The infrastructure at DMCC will accommodate every facet of the 

business - manufacturing, trade, education, certification and technology. Alliances with 

other players in the trade such as finance organisations, government institutions, etc. 

will promote complete growth of the industry. 

To further boost the regional diamond trade, the official announcement was made on 

the Dubai Diamond Exchange (DDE), which is the first WFDB (World Federation of 

Diamond Bourses) affiliated bourse in the Arab World. 

DMCC has also entered into a joint venture between MCX (Multi Commodity Exchange 

of India and FTIL (Financial Technologies India Ltd) and has formed the Dubai Gold and 

commodities exchange (DGCX). DGCX provides advanced electronic infrastructure and 

an organized monitored environment. 

DMCC also aims bringing the best of educational institutions to Dubai, to make the 

latest in technology and processes available to the local and regional market. 

DMCC has been instrumental in implementing the Kimberely Process in the United 

Arab Emirates as part of its endeavor to streamline the trade with global standards and 

protecting the legitimate diamond industry. 

Features 

• Trading in various commodities including gold and precious metals, diamonds and 

colored stones and various services that compliment the main core business. 

• Free hold ownership of business premises 

• Diamond exchange 

• 50 years tax holiday. 



• As a Free Zone Company (DMCCO) - minimum share capital is AED 200,000. 




Office in commercial tower 

for purchase 

Flexible 1,200 - 1,800 per sq.ft 

Offices in Business Avenue 22 sq.m - 110 sq.m. 180 per sq.ft (approx) 

Registration Fee one time AED 5,010 


Manufacturing 8,000 to 25,000 

(depends on the units or area leased) 




JUMEIRAH LAKES TOWERS (JLT) 

Jumeirah Lakes Towers (JLT) is a dynamic waterfront community and is one of the 

designated areas within the Dubai Multi Commodities Centre (DMCC). The DMCC 

Authority (DMCCA) will be the licensing authority for businesses operating in the 

Jumeirah Lakes Towers. Businesses in JLT therefore, will benefit from a Free Zone 

status, making JLT the first mixed-use Free Zone Freehold development in Dubai. 

JLT have attractive residential and office towers alongside hotels, leisure and 

retail outlets. Out of the 79 towers, 3 towers will be developed by the Dubai Multi 

Commodities Centre. These are the Almas, Au and Ag Towers. The landmark Almas 

Tower is the natural focal point of the development, situated on an island surrounded 

by water in the centre of the community. The tower shall house the Dubai Diamond 

Exchange and Dubai Multi Commodities Centre (DMCC) member businesses in the 

gold, diamond, energy and commodities industries. 

JLT is situated adjacent to Sheikh Zayed Road, between Interchanges 5 and 6. A total 

of 79 towers stand tall in this prestigious project that will become one of Dubai’s most 

recognised addresses, where property investors have been given the opportunity to own 

and develop towers on a freehold basis. 


The DMCCA offers investors 100% foreign ownership of businesses established 

in JLT. A separate set of DMCCA operating regulations governs Core Companies in 

DMCC as compared to Non-Core Companies in JLT. Non-Core Companies are entities 

established in the JLT and licensed pursuant to the operating regulations that do not 

trade in commodities or other activities that are licensed through DMCC. 

A licensee must hold either a valid JLT office lease or be the registered owner of freehold 

office space within the JLT and must also hold a valid license issued by the DMCCA in 

order to operate in the JLT. Licensees are required to renew their licenses (and leases, if 

applicable) within the time frame set by the concerned DMCCA. 

DMCCA issues the following licenses to Non - Core companies by the nature of the activity: 

• Trading license: To carry out any permitted trading activity. 

• Service license: To carry out any permitted service activity. 

• Professional license: To carry out any permitted professional activity as per an 

existing Dubai license from the concerned authority. 

Companies are strictly forbidden from carrying out activities other than those appearing 

on their license. Companies violating this rule may be fined as per the operating 

regulations. Licensees in JLT cannot under any circumstances legally operate outside 

the designated area. 

In JLT the following categories will not be licensed: 

• Licenses to Core companies of DMCC 

• New licenses to “manufacture garments” 

• General Trading license 



• As a Jumeirah Lake Tower entity (JLT) - minimum share capital is AED 300,000 



Office Space flexible Fixed by individual developers 




Trading/service 20,010 


DUBAI FLOWER CITY [DFC] 

Strategically located within the boundaries of Dubai International Airport, Dubai 

Flower Centre (DFC) is a new hub of growth for the floriculture industry in the 21st 

century. With the explosive growth in global trade of flowers and perishables, there is 

an increasing demand for innovative logistics and commercial solutions to enable the 

industry to reduce transit times, improve quality and grow profits. 

To add value to the chain, DFC will operate as a Free Zone, where international traders, 

logistic companies and service providers can establish operations in an “offshore” 

environment. More than just a logistics hub, the Dubai Flower Centre will also offer 

the floriculture industry a commercial base. Through the DFC Free Zone, exporters, 

importers and wholesalers can establish trading companies to transact business in a 

tax, duty and exchange-control-free environment. 

To support the development of trade links, DFC will also provide a range of commercial 

and technical services to companies shipping through, or operating within, the facility. 

Features 

• World class logistics hub. 

• Increased capacity and connections to and from major global trading points. 

• Provides cost effective, high quality point of import and distribution. 

• Range of innovative technology. 

• The world’s best cool chain management. 

• Resources and facilities to enable cost effective value addition. 

• Facilities and support to enable efficient commercial transactions. 

• Rapid consolidation and trans-shipment facilities. 

• Specialised perishables handling team. 

• Flower treatment facilities. 

• Type of company activities would include import consolidation, re-export, wholesale/ 

trading, grower, other value added services, technical service providers, re-packaging, 

bouquet making/bunching/assembling and logistics service providers. 



• As a branch of a foreign company - no minimum capital required 

• As a branch of a UAE company - no minimum capital required 


• As a Free Zone Establishment (FZE) - minimum share capital is AED 1,000,000 

Facility, costs and type of licenses 


Office suites Varies 500 - 2,500 per sq.mt (approx) 

General lease offices Varies 500 - 2,000 per sq.mt (approx) 

Business center offices Per desk unit basis Prices vary depending on usage 

Warehouse Min 350 - 800 sq.mts Varies 

Registration Fee - yet to be finalized 






DUBAI AIRPORT FREE ZONE (DAFZ) 

Dubai Airport Free Zone (DAFZ) was established under Law No.2 of 1996 and its 

amendment No.2 of 2000. It is wholly owned by the Government of Dubai. DAFZA is the 

only airport-oriented Free Zone in Dubai, and it’s located within the boundary of Dubai 

International Airport. DAFZA is an ideal location for high-tech/IT products, luxury items, 

jewellery, light industry and activities related to the aviation industry. 

Features 

• Located within the boundaries of Dubai International Airport. 

• Fast and efficient cargo clearance services (8-24 hours). 

• International Freight Forwarders and Logistics companies at DAFZ. 


• Online customer service (e-Services). 

• Land with easy access to airport apron. 

• Type of activities include manufacturing, processing, assembling, packaging, 

import / export, distribution, storage, services, etc. 




• As a Free Zone Company (FZC) - minimum share capital is AED 500,000. 

• Free Zone Establishment (FZE) - minimum share capital is AED 1,000,000. 

Facility cost and type of license 


Land Min. 2,500 sq.m 300 per sq.m 

Light industrial units 350 sq.m 800 per sq.m 

(pre-built units) 

Office Min. 50 sq.m 1,800 - 2,200 per sq.m 








DUBAI HEALTH CARE CITY (DHCC) 

The Dubai Healthcare City (DHCC) is formed under Decree No. 1 of 2003. DHCC 

initiative is to provide the highest quality of healthcare services to medical care and 

wellness seekers from the region (comprised of the GCC, Indian Subcontinent, Northern 

Gulf, Central Asia, the Levant, North and East Africa) by creating a world-class cluster of 

healthcare professionals and service providers in the heart of Dubai. 


DHCC aspires to provide excellent medical care services in selected disciplines that 

are relevant to the health problems facing patients in the region. The ‘core’ of the 

healthcare cluster economy is a University Medical Complex; consisting of a University 

Specialty Hospital, a Post-Graduate Medical School and Nursing School, and a Life 

Science Research Center. The combination of these 3 components will enable Dubai to 

leapfrog to the forefront of regional medical practices, establishing a position of regional 

leadership through leading edge education and research, and thereby becoming a center 

of excellence in global healthcare. 

DHCC will be a welcoming gateway for patients coming from abroad, visiting doctors, 

conference participants, post-graduate interns and staff members. DHCC will cater 

to both the medical and the wellness clusters. The Wellness Cluster is a collection of 

independent businesses that are designed with the long-term health and wellness of the 

patient or customer in mind. The holistic approach will focus on a customer’s well being 

and enhancing the quality of life. 

Features 

• Low operating costs. 

• State-of-the-art medical facilities. 

• Integrated healthcare community. 

• Specialized first class medical care. 

• Holistic centers, healthcare malls and other support services. 

• The facilities could be leased or on free hold basis. 

• The types of activities allowed in DHCC are wellness centers, nutrition centers, 

rehabilitation centers, health resorts and spa, health farm, research centers, 

pharmaceutical companies, private hospital and clinics, nursing school, science 

specialists, university complexes, tele-health and e-enabled services, etc. 




• As a Free Zone Company (FZ LLC) - share capital varies, depending on the type of project. 

Clinical - minimum AED. 300,000 

Non Clinical - minimum AED.100,000 

Hospitals - To be advised by the authority 




Offices / clinics Varies 30 - 250 per sq.ft 

Retail Unit Varies 275 - 400 per sq.ft (approx) 


Registration Fee (FZ-LLC) AED 3,500 


Commercial License 20,000 

Hospitals 40,000 - 50,000 

Professional License Varies 


DUBAI SILICON OASIS (DSO) 

Dubai Silicon Oasis is an exciting global collaborative initiative, combining decisive 

forces that will shape the semiconductor industry under the leadership of Dubai Airport 

Free Zone Authority. A combination of forces that will trigger off a paradigm shift in the 

worldwide semiconductor industry, to new locations, whilst establishing Dubai as a key 

centre of future developments in semiconductors. 

The Dubai Silicon Oasis is spread across 6.5 million square meters and it will be the first 

and only purpose-built industrial park for the semiconductor industry and is expected to 

represent businesses across the semiconductor value-chain. 

Spread across 6.5 million sq mts, DSO will provide: 

• Developed land for customized buildings. 

• Ready-built space (with power, water, telecom, datacom). 

Dubai Silicon Oasis will be the definitive environment for the global semiconductor 

industry and will provide every facility required for success in today’s fast-changing 

world: from incubators, to networking and outsourcing support, business link-ups, 

venture capital, consulting, etc. 


The most authoritative and comprehensive portal on the semiconductor industry 

will be managed out of DSO, which will knit together the significant players in the 

semiconductor industry. The portal will be configured to be an excellent marketing 

vehicle with the potential to create enormous business opportunities. 

The Dubai Silicon Incubation Centre (DSIC) at DSO will provide the facility for 

Broadband and Wireless Incubation for the development and commercialisation of 

Intellectual Property and will help create regional enterprises at the top end of the 

technology spectrum. 

Features 

• World-class campus, exquisite layout. 

• Plug-and-play facilities. 

• Comprehensive support facilities for IC companies. 

• All suppliers and service providers under one roof - cost and time savings. 

• Mutually - supporting community - joint projects, shared facilities. 

• Type of company activities would include CAD/CAE companies, design companies, 

packaging companies, testing companies, etc. 


• As a branch of foreign company. 

• As a branch of a UAE company. 


• As a Free Zone Establishment (FZE) - minimum share capital is AED 1,000,000 



Office Min 50 sq.mts 2,300 per sq.mt 

Warehouse Min 366 sq.mts 600 per sq.mts 

Land Min 5,000 sq.mts 150 - 250 sq.mts approx 




52Manufacturing 

PKF - Free Zones in the UAE - Free Zones 15,000in 

Dubai 

Trading 15,000

Office Min 50 sq.mts 2,300 per sq.mt 

Warehouse Min 366 sq.mts 600 per sq.mts 

Land Min 5,000 sq.mts 150 - 250 sq.mts approx 








DUBAI INTERNATIONAL FINANCIAL CENTRE ( DIFC) 

The DIFC is the world’s newest international financial centre. The DIFC was initiated 

by His Highness Sheikh Mohammed Bin Rashid Al Maktoum, Vice-President and 

Prime Minister of the UAE and Ruler of Dubai. He had the original vision to create 

an international financial centre in Dubai. The DIFC is expected to make a strong 

contribution to the GDP growth of Dubai, as well as that of the United Arab Emirates and 

the region as a whole. 

The DIFC is an “onshore” financial centre, offering a platform of choice for leading 

financial institutions and service providers looking to do business in the region. It 

has been established as part of the goal to position Dubai as a recognised hub for 

institutional finance, and as the regional gateway for capital and investment. It aims to 

play a pivotal role in meeting the growing financial needs and requirements of the region, 

while strengthening links between the financial markets of Europe, the Far East and the 

Americas. 

With the recent economic development, rapid expansion of trade, population growth and 

the vast infrastructure projects currently underway, there is a growing requirement for 

a financial centre to serve the rapidly expanding needs of institutions and governments 

in this region. The DIFC is a Federal Financial Free Zone attached to the Government of 

Dubai, established in accordance with United Arab Emirates Federal Law and by Dubai 

Law. The President of DIFC is His Highness Sheikh Mohammed Bin Rashid Al Maktoum, 

Ruler of Dubai. 

The DIFC concept has evolved as a means of: 

• Providing depth to the regional financial markets by broadening the range of 

traditional methods of financing currently provided by regional banks. 


• Attracting liquidity back into investment opportunities within the region, thereby 

contributing to its economic growth. 

• Facilitating planned privatisations in the region and enabling initial public offerings of 

privately owned companies, thus providing impetus to the programme of deregulation 

and market liberalisation throughout the region. 

• Contributing to the development of regional stock markets which, in turn, will 

contribute towards broadening the capital and ownership base of private sector 

companies; and, promoting the growth of Islamic finance and the development of the 

region’s reinsurance sector. 

NASDAQ DUBAI (Formerly known as The Dubai International Financial Exchange 

Limited {DIFX}), a subsidiary of the DIFC Authority, is expected to play a major role in 

the development of regional capital markets by attracting key regional companies to 

list their shares and other issued securities on the exchange. This, in turn, is expected 

to attract international investors and encourage additional portfolio flows to the region, 

thereby accelerating the process of the region’s integration with world markets. 

The DIFC has three independent bodies overlooking its operations, which enable it 

to function as a self contained financial service center and each body is assigned 

independent functions. These are DIFC Judicial Authority (DIFC Courts), DIFC Authority 

[with its subsidiary DIFC Investments and NASDAQ DUBAI and Dubai Financial Services 

Authority (DFSA)]. 

Legal Restrictions on Authorized Firms in DIFC 

• DIFC entities may not offer any products or services to the retail market 

• Insurance activities in the UAE are restricted to re-insurance 

• UAE federal laws regarding the Criminalisation of Money Laundering apply, while 

federal civil and commercial laws do not apply. 

• DIFC entities may not take deposits, deal and offer any products or services in UAE dirham 

• All DIFC licensed entities must be resident in the DIFC. If no space is available in 

DIFC, the entity may apply to be resident in Dubai until such time space is available. 

While the DFSA permits a wide range of financial services to be carried out from within 

the DIFC, some restrictions apply. Authorised Firms are not permitted to undertake the 

following activities: 


• Dealing with an individual client with less than US$ 1 million in liquid assets 

• Dealing with an institutional client with share capital or net assets less than US$5 million 

• Accepting deposits from the United Arab Emirates market 

• Conducting insurance business with individuals 

• Providing money services unless it is connected with another financial service for 

which the firm is authorized 

Features 

• Internationally accepted laws and regulatory processes. 

• A world-class, independent, regulatory agency working alongside other financial 

regulatory agencies located in major global jurisdictions. 

• A wholly transparent operating environment, complying with global best practices. 

• A dollar denominated environment. 

• An international stock exchange with primary and secondary listings of debt and 

equity instruments. 

• A variety of legal vehicles that may be established with capital structuring flexibility. 

• The DIFC focuses on several sectors of financial activity like the Banking Services 

(Investment Banking, Corporate Banking and Private Banking); Capital Markets (Equity, 

Debt Instruments, Derivatives and Commodity Trading); Asset Management and 

Fund Registration; Insurance and Re-insurance; Islamic Finance; Business 

Processing Operations and Ancillary Services. 


• Company with Limited Liability: - Companies with limited liability are incorporated 

under Law No. 2 of 2004 – Companies Law. 

• Limited Liability Partnership:- Limited Liability Partnerships are formed under 

Law No. 5 of 2004 – Limited Liability Partnership Law. By signing and filing with 

the Registrar an application for incorporation, any two or more persons may apply for 

the incorporation of a Limited Liability Partnership, in accordance with the terms of 

the Limited Liability Partnership Agreement. 

• General Partnership: General Partnerships are formed under Law No. 11 of 2004 – 

General Partnership Law. Under the General Partnership Law, all partners are jointly, 

and severally liable without limit, for the debts and obligations of the partnership. 


• Branch of a Foreign Entity: Branches of foreign companies, limited liability 

partnerships, and general partnerships may be established within the DIFC as 

recognised entities. 

Entities can be set up in the DIFC either as: 

• Authorised firms 

• Authorised market institutions 

• Ancillary service providers 



Offices Varies Varies 


Varies Varies 

INTERNATIONAL HUMANITARIAN CITY (IHC) 

International Humanitarian City (IHC) is a global humanitarian and aid hub, given a 

Free Zone status in Dubai. IHC is an independent Free Zone created by the Government 

of Dubai and chaired by HRH Princess Haya Bint Al Hussein, Wife of HH Sheikh 

Mohammed Bin Rashid Al Maktoum, Vice-President and Prime Minister of the UAE, 

Ruler of Dubai. IHC consolidates Dubai as an essential link in the humanitarian value chain. 

International Humanitarian City (IHC) which aims to facilitate aid and development 

efforts by providing local and international humanitarian entities with facilities and 

services specifically designed to meet their needs. More than 55 organisations and 

commercial companies are currently registered with IHC. IHC is a non-religious, nonpolitical 

and non-profit organisation. IHC brings together United Nations agencies, local 

and international aid and development organisations, commercial companies and other 

stakeholders in a secure environment that fosters partnerships, social responsibility and 

global change. 

Currently IHC is located in central Dubai near Business Bay, however IHC will be 

expanding to meet the rapidly growing requirements of the global humanitarian 


community and relocating to new facilities which will be developed on land allocated 

by the Government of Dubai in Dubai World Central (near to new upcoming Jebel Ali 

international airport). 

Those interested in establishing any organisation / company within IHC and wish 

to receive more information about the offering and registration procedures, should 

complete the “Expression Of Interest Form”. Upon receipt of this Expression of Interest 

Form, a member of the IHC team will contact the potential client you want to meet and 

schedule a meeting to discuss your specific needs and what IHC has to offer. 

Features 

• Strategic location. 

• Logistics Hub 

• World class infrastructure. 

• Ability to assimilate relief aid suppliers. 

• Organisations and donors within an integrated city. 

• Cost Effective procurement options 

• Easy access to the port and the international airport. 

• Type of organisations in IHC would include United Nations agencies, local and 

international aid and development organisations, well established NGO’s, commercial 

companies relief agencies, donors and complimentary business, etc. 




• As a Subsidiary - minimum share capital varies . 

• As a New Company - minimum share capital varies . 



Office suites Varies Varies 

Business center offices Varies Prices vary depending on usage 

Warehouse Varies Varies 

Registration Fee - yet to be finalized 



Trading Varies 

Service Varies 

Industrial Varies 

DUBAI LOGISTICS CITY (DLC) 

Dubai Logistics City (DLC) is a integrated logistics platform, with all transport modes, 

logistics and value added services, including manufacturing and light assembly. DLC 

is part of Dubai World Central (DWC), which is a massive, multi-phase development 

centred around the world’s largest international airport; the Jebel Ali International 

Airport. DWC is the world’s first truly integrated logistics platform, with all transport 

modes, logistics and value added services, including manufacturing and assembly, in 

a single bonded and Free Zone environment. Hence DLC Free Zone is adjacent to the 

upcoming Jebel Ali International Airport and adjacent to the Jebel Ali Port and Free 

Zone. 

DLC can be used as 

• A global supply chain hub for sea-air or air-air transport combinations 

• A global hub for value adding logistics operations such as merge-in-transit, 

customisation, postponement, packaging and labelling, final assembly 

• A distribution hub for the greater region while reducing the number of required 

warehouses and improving customer service 

• A platform to re-gain control of the distribution channel, e.g. by the introduction of 

direct sales 

DLC provides this Free Zone platform exclusively for logistics businesses to ensure the 

logistics community can optimally collaborate and will find sufficient space to expand 

in the future. With the exception of applications for the DLC Office Park, Free Zone 

and operations licenses will only be issued to companies closely related to logistics 

business, e.g. forwarders engaged in multi-modal cargo handling logistics service 

providers offering warehousing and value added services in a multi-client environment 

and with multi-modal transport needs contract logistics service providers with dedicated 


or custom designed facilities for distribution and value added services industry and 

trading companies which self-operate their distribution centers, final assembly and 

other value adding activities as part of their down-stream order fulfilment processes 

companies supporting the logistics community. 

Features 

Air cargo terminals: Directly at the apron and designed for air cargo terminal handling 

service providers who want to address their individual market of airlines. Land plots 

for industry or contract logistics: With most flexible plot layouts to support dedicated 

industry or contract logistics facilities and larger multi-client warehousing operations. 

Land plots for forwarders: Exclusively for forwarders with access to the airport’s apron 

and optimal for mid-sized and larger forwarding businesses who want to combine 

shipment handling and consolidation operations and warehousing/distributions 

services. Shared forwarders warehouses: Near the air cargo terminals and optimal for 

small and medium sized cargo handling operations. Integrator facilities: a dedicated 

section for integrator facilities directly at the apron provides amenities facilities 

throughout the premises. All logistics services and transport modes are integrated into 

a single customs bonded and a Free Zone environment and allow companies to focus on 

the optimisation of their supply chains. 


As a branch of a foreign / UAE company. 

As a Dubai World Central Limited Liability Company (DWC LLC) - Minimum share 

capital is AED 300,000 OR capital varies depending on the business plan. 



Office Varies Not yet finalized 

Warehouse Varies Not yet finalized 

Land Min 10,000 sq.mts Not yet finalized 




Service PKF - Free Zones 5,500 in the UAE - Free Zones in Dubai 59



Warehouse Varies Not yet finalized 

Land Min 10,000 sq.mts Not yet finalized 




Service 5,500 


DUBAI MARITIME CITY 

The principle objectives of Dubai Maritime City are to introduce the World’s first purpose 

built maritime cluster, to develop Dubai’s ship repair industry and support Dubai’s 

waterfront development. DLC will provide a strategic global location for seven key 

industry sectors within the entire maritime business - maritime management, maritime 

services, maritime retail and recreation, maritime education and research, ship repair 

and maintenance, yacht repair and maintenance. 

The state-of-the-art facilities within Dubai Maritime City are comprehensive and will 

continue to be developed in anticipation of customer’s demands. Dubai Maritime City 

will be a vibrant mixed use development for the maritime industry. This mix includes 

industrial, commercial, residential and leisure facilities housed on a man made 

peninsula. As a peninsula development, Dubai Maritime City harnesses the benefits of 

open sea access for the industrial community, and creates a mesmerising living and 

working environment with breathtaking sea views in a vibrant commercial hub. 

The facilities in Dubai Maritime City will include office, land, workshop without yard, 

warehouse / LIU, ship supply stores, showrooms (including warehouse), retail outlet and 

academic areas, staff accommodation, etc. The state-of-the-art facilities within Dubai 

Maritime City are comprehensive and will continue to be developed in anticipation of 

customer’s demands. All the facilities will be ready in Dubai Maritime City by the end 

of 2012. However once a project is approved the FZ authority would give the company 

the permission to operate from a facility outside till such time that the facilities are ready 

within the Zone. 

Features 

• Industry Cluster Environment 

• Government support services 


• Tap into the creative and innovative energy in the zone for new ideas 

• Excellent networking opportunities 

• Commercial, residential, educational and recreational facilities 




• As a Free Zone Company (FZC) - minimum share capital is AED 500,000. 

• Free Zone Establishment (FZE) - minimum share capital is AED 1,000,000. 

Facility cost and type of license 


Land Varies Not yet finalized 

Light industrial units Varies Not yet finalized 

(pre-built units) 







Service 5,500 




FREE ZONES IN 

SHARJAH AND THE 

NORTHERN EMIRATES 

PKF - Free Zones in the UAE - Free Zones in Sharjah and the Northern Emirates 63

SHARJAH AIRPORT INTERNATIONAL FREE ZONE (SAIF ZONE) 

Sharjah Airport International Free Zone (SAIF Zone) was established by an Emiri Decree 

No.2 in 1995. SAIF Zone is placed on the crossroads of major trading routes between 

East and West. Sharjah offers excellent global, sea, land and air transport links with 

access to a market of over 1.4 billion consumers, covering member state of the GCC and 

the Arab World, Iran, CIS countries, the Asian Sub-continent and parts of Africa and the 

Eastern Mediterranean. 

Adjacent to Sharjah International Airport and just a few minutes from Sharjah City and 

Port Khalid, the location of SAIF Zone is enhanced by its secondary seaport facility 

located in the Gulf of Oman at Port Khorfakkan. 

Features 

• The only Emirate with seaports on the East and West coasts. 

• SAIF Zone is the world’s first ISO certified Airport Free Zone. 

• Access to ports in the Arabian Gulf and the Indian Ocean. 

• Lease period upto 25 years. 

• Type of company activities include manufacturing, processing, assembling, 

packaging, Import/export, distribution, storage, services, etc. 





• Free Zone Establishment (FZE) - minimum share capital is AED 150,000. 



Land Min. 2500 sq.mts 50 - 100 per sq.mts 

Executive Offices Min. 24 sq mts 1650 per sq.mts 

Factory/Warehouse 134 - 645 sq.mts Varies from 63,000 - 185,000 

FZE / FZCO Registration Fee AED 10,000 (one time fee) 

Branch Registration Fee AED 5,000 (one time fee) 

64Type PKF of - License Free Zones in the UAE - Free Zones Cost in Sharjah in AED per and annum the Northern Emirates 

Industrial 7,500 -10,000

Land Min. 2500 sq.mts 50 - 100 per sq.mts 

Executive Offices Min. 24 sq mts 1650 per sq.mts 

Factory/Warehouse 134 - 645 sq.mts Varies from 63,000 - 185,000 

FZE / FZCO Registration Fee AED 10,000 (one time fee) 

Branch Registration Fee AED 5,000 (one time fee) 


Industrial 7,500 -10,000 

Commercial (3 items) 7,500 -10,000 

Service 7,500 

General trading 15,000 

Buying and Selling of Real Estate 15,000 

Real Estate Development 15,000 

Aviation License 15,000 

Freight Forwarding and cargo handling 9,000 


HAMRIYAH FREE ZONE (HFZ) 

The Hamriyah Free Zone (HFZ) was established by an Emiri Decree No. 6 dated 12th 

November, 1995. It is becoming one of the cornerstones of industrial development 

within the Emirates. 

Hamriyah Free Zone consists of 12 square km of prime industrial and commercial land. 

The HFZ Authority is currently developing first class services and facilities that will 

complement it’s 14 meter deep water port which will offer a strategic business advantage 

to the investors. 

HFZ has been awarded the Century International Gold Quality Award for the year 2002. 

This makes HFZ the first Free Zone in the World to receive such a prestigious award. 

Features 

• Hamriyah Free Zone (HFZ) Access to 3 modern seaports. 

• Sharjah is the only Emirate with seaports on the East and West coasts. 

• HFZ has access to one of the largest cargo hubs in the UAE at Sharjah International Airport. 


• Type of activities include manufacturing, processing, assembling, packaging, import/ 

export, distribution, storage, services, etc. 






• As a Free Zone Establishment (FZE) - minimum share capital is AED 150,000. 



Land Min. 2500 sq.m 20 - 30 per sq.m 

E - Office 9.5 sq.m 25,000 - 35,000 

Executive Office Min. 15 sq.m 1075 per sq.m. 

Factory/Warehouse 187 - 614 sq.m 55,000 - 130,000 




Commercial (5 items) 2,750 

Service 2,750 

National industrial 2,700 

Commercial (upto 5 items) 2,750 

General Trading (exceeding 5 items) 12,000 


AJMAN FREE ZONE (AFZ) 

Ajman Free Zone was formed under Law No. 3 of 1996 of the Emirates of Ajman. 

Strategically situated at the entrance of the Arabian Gulf, Ajman Free Zone is well placed 

to serve Eastern and Western markets. Ajman’s proximity to Sharjah and Dubai provides 

easy accessibility to the two international airports and four ports. The Free Zone is home 

to over 1400 companies approximately. 

66 PKF - Free Zones in the UAE - Free Zones in Sharjah and the Northern Emirates

Features 

• Economical wage structure and easy access to vast work force. 

• Total elimination of all service charges and hidden fees. 



packaging, import/export, distribution, storage services. 


• As a branch of a foreign / UAE company - no minimum capital required. 

• As a Free Zone Company (FZCO) - minimum share capital is US $ 50,000. 

• As a Free Zone Establishment (FZE) - minimum share capital is US $ 50,000. 


Facility Size Cost in in AED per annum 

E-office centre One desk space space 18,000/- approx 

(inclusive of rent, license and other other 

service charges) 

Offices Offices 16 - 40 sq.mts Varies Varies from 1,500 - 1,800 per sq.mts 

Factory/Warehouse Factory/Warehouse 540 sq.mts 152 - - 190 per sq.mts 

Land Min. 2000 sq.mts Starting from 20 per sq.mts 

FZE/FZCO - No registration Fee 

Type of License Cost in AED per annum annum 


Trading Varies from 3,000 to 5,000 depending on the number of items 

Service 5,000 



PKF - Free Zones in the UAE - Free Zones in Sharjah and the Northern Emirates 

67

FUJAIRAH FREE ZONE [FFZ] 

Fujairah Free Zone was formed under Law No. 6 of 1987 of the Emirate of Fujairah. 

Fujairah Free Zone is adjacent to the Port of Fujairah. Companies established there 

have easy access to all Arabian Gulf ports. Fujairah Free Zone is also close to Fujairah 

International Airport which is the only airport serving the UAE East Coast as well as 

Northern Oman. The Port of Fujairah is adjacent to the Free Zone. Investors have easy 

access to all Arabian Gulf ports. 

Features 

• Multi-access to neighboring and global markets by land, sea and air. 

• Efficient and cost-effective investment facilitation. 

• Served by Fujairah Port and the Fujairah International Airport. 



packaging, import/export, distribution, storage services. 





• Free Zone Establishment (FZE) - minimum share capital is AED 150,000. 



Offices 15 - 35 sq.mts 890 -1700 per sq.mts 

Flexi Desk Varies 15,000 

Virtual Office Varies 12,000 

Factory/Warehouse 300 sq.mts onwards 225 per sq.mts approx 

Land Min. 250 sq.mts 15 per sq.mts onwards 

FZE Registration Fee AED 5,000 (one time fee) 



68Commercial 

PKF - Free Zones in the UAE - Free Zones 2,500 in Sharjah and the Northern Emirates 

Service 5,000

Flexi Desk Varies 15,000 

Virtual Office Varies 12,000 

Factory/Warehouse 300 sq.mts onwards 225 per sq.mts approx 

Land Min. 250 sq.mts 15 per sq.mts onwards 

FZE Registration Fee AED 5,000 (one time fee) 



Commercial 2,500 

Service 5,000 


Real Estate Investment 40,000 - 45,000 

Real Estate Investment & Development 50,000 


FUJAIRAH MEDIA ZONE (FM ZONE) / CREATIVE CITY 

Fujairah is the latest Emirate to make its mark on the media map of the country with its 

“Creative City”, a fast growing media hub luring in aspiring media professionals and 

companies. Fujairah Media Inc.(FMI) was established as a broadcasting organisation 

for the Emirate of Fujairah which is also known as Fujairah Media (FM). FM is a joint 

venture between Fujairah Cultural Authority and Arab International Media Services 

FZLLC. 

Inspired by visionary leadership and armed with a creative mission, the FM have seven 

creative zones and each zone has been planned keeping in mind the services and 

features required for the respective activities. 

The creative zones are as follows: 

Audio/Visual Training 

Theatrical arts Design 

Technology Cinema 

Publishing 

The Free Zone is proposed to be a 200,000 square meter complex and is located 

alongside Fujairah highway connecting to Emirates road. The first phase of the Creative 

City is under construction and is expected to be ready by the 4th quarter of 2009. 

Currently the FM authority is issuing licenses by providing office facilities at the 

prominent Fujairah tower. 


69

The FM zone enjoys a Free Zone status and hence is entitled to a tax free status, 100% 

foreign ownership, full repatriation of capital and profits and quick approval procedures, 

etc. The Free Zone also allows media professionals to register as freelancers . 

The type of licenses issued by the FM zone are as under: 

• TV Broadcasting, production, TV management. 

• Audio management. 

• Advertising Agency, Public Relations Agency, Direct Marketing, Sales Promotion, 

Outdoor Advertising, e-Services, Specialty Communication, Branding and Corporate 

Identity 

• Printing, Publishing, Distribution, Sports Management and Promotion, 

Business Events Management, Event Production, Event Ticketing, Exhibition 

Organisation and Management, Festival Organisation and Management, Live 

Theatrical Shows Management and Promotion, Performing Arts Management 

• Research and Information, Planning and Buying, Content Production, Media 

Monitoring, Graphic Design . 

• Marketing Consultancy, Market Research Consultancy, Concept and Design 

Consultancy. 

• Digital and Interactive Game Development, Digital Media Library, Distribution and 

Management, Digital Signage Development and Management, Interactive Services, 

Media Hardware Equipment and System Integration, Media Software Development 

and System Integration, Media Web Design and Management, Web Analytics, Search 

Engine Optimisation. 

• News Agencies, Research and Information Services. 

Features 

• Seven creative zones 

• Aims mainly to attract local and regional clients. 

• Focus on smaller businesses and Freelancers. 

• Haven for Intellectual property Right (IPR). 

• Established terrestrial digital broadcasting, (DVB-H) platform in the Middle East 

namely “Jebalcom”. 

• Home to 13 channels of various languages. 

• Providing production facilities. 



• Branch (parent company should be minimum 2 years old) 

• FZCO with minimum share capital of AED 150,000 

• FZE with minimum share capital of AED 50,000 

• Freelancer (no capital required) 

Types of license: 


Executive office Min. 350 sq.fts 90 per sq.ft 

Private Desk /Hot desk - 7,900 per desk 

(only for freelancers) 

Land Varies Not available 

FZE Registration Fee one time AED.4,000/- 

FZCO Registration Fee one time AED.4,000/- 

Branch Registration fee one time AED.4,000/- 



Freelancers 12,000 

*Premium service License US$ 12,000 

(as decided by the FM authority like 

publishing/broadcasting, etc.) 


AHMED BIN RASHED FREE ZONE (Umm Al Quwain) 

The Ahmed Bin Rashed Port and Free Zone is located on the West Coast of the 

United Arab Emirates, in the Emirate of Umm Al Quwain (UAQ). The Free Zone was 

formed under decree No. 2 of 1987 of UAQ. The Free Zone complex consists of 

845 meters of quay wall with 400 meters capable of handling ocean-going vessels 

and 118,000 square meters of land reserved for light Industrial Development. 


71

Features 

• Type of activities include manufacturing, processing, assembling, packaging, import/ 

export, distribution, storage services. 

• Leases up to 15 years. 





Facility Facility Size Cost in AED per annum annum 

Land Varies Varies 30 per sq.mts sq.mts 

Light industrial industrial units (pre-built) (pre-built) Varies Varies 604 per sq.mts sq.mts 

Minimum Minimum office space Varies Varies 25,000 25,000 

Type of License License Cost in AED per annum annum 

General General Trading Trading 5,000 5,000 

Management Management and consultancy consultancy 5,000 5,000 

Service Service 2,000 2,000 


RAS AL KHAIMAH FREE ZONE (RAK FZ) 

The Ruler of Ras Al Khaimah, H.H. Sheikh Saqr Al Qassimi under decree No.1 on May 

1st 2000, created this Free Trade Zone. RAK FZ thereby opened its doors to the 

World’s leading businesses. 

Ras Al Khaimah Free Zone Authority oversees three new sub-zones within the Emirate. 

The 71 hectare Technology Park is intended to accommodate capital-intensive, high 

technology manufacturing and assembly companies. The park is adjacent to the Ras Al 

Khaimah Ceramics Factory and other light manufacturing businesses. 


The Al Hamra Development, located across the Emirates Highway, is a 325 hectare 

waterfront recreational and residential development that includes a hotel, waterfront 

villas, marina and golf course. The proximity of the Technology Park to the Emirates 

Highway makes it readily accessible to the City Centre, International Airport, Port 

Saqr and destinations southward, such as Dubai. The Free Zone is home to over 450 

companies. 

Features 

• Clients can operate to full capacity from their Ras Al Khaimah offices or warehouses 

in any of the 3 Free Zone Parks (Business Park, Industrial Park and Technology Park 

Free Zones). 

• Choice of professionally serviced, prime locations in the heart of Dubai, from which to 

concentrate on marketing and management activity. 

• Lease period up to 15 years. 


packaging, import/export, distribution, storage, services, cargo and freight 

forwarding, accounting and audition services, logistical, etc. 

• The flexibility to open up offices in the Emirate of Dubai or Abu Dhabi. 


• As a branch of a foreign company – no minimum capital required. 

• As a branch of a UAE company – no minimum capital required. 

• As a Free Zone Company (FZCO) – minimum share capital is AED 100,000 OR 

500,000 (for General Trading ) 

• Free Zone Establishment (FZE) – minimum share capital is AED 100,000 OR 

AED 500,000 (for General Trading and Real Estate license) 


73



Business Centre/ Executive Office 12 - 2,200 sq.mts 1,500 - 1,700 per sq.mts 

Flexi office / Shared office Varies 37,690 - 56,040 approx 

(inclusive of rent, registration, 

license & other service charges) 

Flexi desk / Shared work station One desk 12,500 

Flexi Warehouse 205 sq.mts 20,000 

Factory/Warehouse 150 - 416 sq.mts 41,000 - 90,400 approx 

Land Min. 5,000 sq.mts 50 per sq.mts approx 

FZE/FZCO Registration Fee AED 7,000 (one time fee) 



Commercial (upto 7 activities) 3,650 

Consulting and service 7,500 

Real Estate Consultancy 16,000 



RAS AL KHAIMAH MEDIA FREE ZONE (RAKMFZ) - RAK MEDIA CITY 

RAK authorities have established the Ras Al Khaimah Media Free Zone (RAKMFZ) on 

3 January 2006, in order to provide the right atmosphere for genuine and responsible 

media companies and to attract genuine top notch professionals from the media 

industry. The RAK Government has been playing a major role in encouraging local 

and foreign investors to come into the Emirate and use it as a base for their business 

activities across the UAE and the GCC region. Ras Al Khaimah Media Free Zone 

(RAKMFZ) is also referred to as RAK Media Free Zone, RAK Media City or Film City. 

RAKMFZ follows the “Media Code of Conduct“ followed by other Emirates in the 

country. The facility is proposed to play host to media establishments, television 

channels, studios for audio-visual productions and computer graphics houses besides 

animation studios. The new facility will provide its clients with various media services 


including teleport facilities for uplinking images from Ras Al Khaimah to various 

satellites. The Free Zone which will lease land to investors who wish to set up their own 

media facilities, be it a printing press, a film studio, an advertising agency, a magazine 

office or a television studio. Also lease ready-to-use office space and up-linking 

facilities to such licence holders. 

To make use of RAK’s colourful and rich landscape besides its rich history and heritage 

that makes it the ideal venue for film shoots, film studios and establishments linked to 

the film industry are also being issued a licence by the RMFZ and many leading filmmakers 

have expressed interest in setting up in Film City in RAK. 

Currently the RAK Media City is going on an expansion drive by investing Dh.80 million 

into building 10 studios, 10 dubbing theatres and 20 shooting stages for films and TV 

productions. The new facilities, once completed aim to offer a more convenient place for 

media-related companies that are establishing business in the UAE with RAK as their 

base. The new facilities will be used by publishing, advertising and media houses as 

production bases. 

Competitive rental costs, service convenience and an upcoming future with economic 

growth in RAK are added advantages for the companies starting to have a presence 

in RAK. In recent months, more than 20 international companies from the publishing, 

advertising and media sector have established activities in the RAK Media Free Zone. 

The type of licenses issued by the RAK Media City are as under: 

• TV Broadcasting, production, TV management. 

• Audio management. 

• Advertising Agency, 

• Printing, Publishing, Distribution. 

• Sports Management and Promotion 

• Studios for film, television, audio-visual productions, computer graphics houses and 

animation studios, etc. 

• Graphic Design 

• Consultancy and Research, Concept and Design. 

• News Agencies, Research and Information Services, etc. 


Features: 

• Image uplinking via satellites 

• Teleport services 

• Competitive rental cost 

• Following Media Code of Conduct 

• Providing production facilities. 


• FZLLC with minimum two shareholders. Share capital of AED 150,000 

• FZE with single shareholder. Minimum share capital of AED 100,000 



Executive office Min. 300 sq.fts 120 per sq.ft 

Hot desk (3 to 4 visas) Desk 10,000 per desk 

FZE / FZ LLC No Registration Fee 



Broadcasting 25,000 




FREE ZONES 

IN ABU DHABI 

PKF - Free Zones in the UAE - Free Zones in Abu Dhabi 77

ABU DHABI AIRPORT FREE ZONE (ADAFZ) 

Abu Dhabi Airports Company (ADAC) is constructing a Free Trade Zone at Abu Dhabi 

International Airport namely Abu Dhabi Airport Free Zone (ADAFZ). Occupying a built up 

area of over 7 million square metres, the ambitious project will offer investors a range of 

facilities and services. ADAC plans to place all amenities under one roof and intends for 

all the required facilities to become integrated to ensure that investors receive centralised 

service. ADAFZ will be a part of the ongoing airport expansion and is proposed to be 

ready by the end of 2010. 

ADAFZ will promote Abu Dhabi’s economic development by offering numerous benefits 

for investors such as tax exemptions and 100% foreign company ownership. The 

creation of the Free Zone marks a milestone in Abu Dhabi’s plans to establish itself as 

a dynamic business centre. The Free Zone will also ensure that Abu Dhabi International 

Airport will become a thriving cargo and business hub as well as ensuring increasing 

non-aeronautical revenues. 

With its investment incentives and its strategic geographical position at Abu Dhabi 

International Airport the Free Trade Zone is set to become a flourishing business centre 

that will attract and promote private sector investments. 

ADAFZ will offer World-class infrastructure and multiple facilities in close proximity to 

ensure best service access within the Zone for a broad range of industries including: 

• Aerospace, Aviation and M.R.O. 

• Cargo Freight and Logistics 

• Semiconductors 

• Oil and Gas 

• Engineering, Construction and Building Materials 

• Consultancy and Business Advisory Services 

• I.T. Solutions and Telecommunications 

• FMCG 

• Luxury Goods and Jewelry 

• Pharmaceuticals and Medical Devices 

• Industrial Machinery and Engine Components 

• Media and Associated Services 

• Travel and Tourism Management Companies 

78 PKF - Free Zones in the UAE - Free Zones in Abu Dhabi

The creation of ADAFZ is driven by the Abu Dhabi Airports Company (ADAC), 

incorporated in March 2006, to lead the development of the Emirate’s aviation 

infrastructure. ADAFZ’s establishment is part of ADAC’s objective to finance its airport 

development programmes through non-aeronautical revenues, minimising Government 

grants. 

ADAFZ’s Benefits 

• 100% Corporate tax exemption 

• 100% Import and export exemption 

• 100% Personal income tax exemption 

• 100% Foreign company ownership 

• 100% Repatriation of capital and profits 

Additional Advantages 

• One-stop-shop administration services 

• Fast and efficient cargo clearance services 

• International freight forwarders and logistics services 

• Online customer service 

• Land with easy access to airport apron 

• On-site customs inspection 

• 24 hours access to facility 

FREE TRADE AND LOGISTICS ZONE (Taweelah) 

The Abu Dhabi Ports Company (ADPC), DP World and Economic Zones World (EZW) 

has entered into an agreement in 2007, which will see DP World operating the Khalifa 

Port and EZW operating the Free Trade and Logistics Zone located in Taweelah, Abu 

Dhabi. 

Involvement with Khalifa Port will represent the next stage in its growing relationship 

with ADPC. EZW, one of the largest developers and operators of Free Zones in the World 

and is expected to manage an initial 25 km 2 trade and logistics Free Zone within the 

larger industrial zone in Taweelah, to be located halfway between Abu Dhabi and Dubai. 

PKF - Free Zones in the UAE - Free Zones in Abu Dhabi 

79

The signing of this agreement with DP World and Economic Zones World is yet another 

step in the drive towards greater cooperation, integration and to build the commercial 

relationship between the neighbouring Emirates of Abu Dhabi and Dubai. The new port 

and logistics hub will solidify the UAE’s position as a world class transport and logistics hub. 

The Trade and Logistics Free Zone will expand over an area of 25 square km in its first 

phase and will be the first Trade and Logistics Free Zone in Abu Dhabi. The Free Zone is 

scheduled to be operational by the end of 2010. 

twofour 54 (2454) 

Abu Dhabi is home to a new media content creation zone called ‘twofour54’. 

Representing the geographical co-ordinates of Abu Dhabi, twofour54 aims to establish 

the city as a centre of excellence for Arabic content creation that is internationally 

renowned. 

The launch of twofour54 has created new industry opportunities for the region, by 

providing a collaborative and fully-equipped centre that brings together local, regional 

and international companies from across the breadth of the film, broadcast, digital, 

publishing and music industries. With some of the World’s leading content companies 

already onboard and announcing major plans, twofour54’s advanced ecosystem offers 

production facilities, infrastructure, training and a new business incubator - all on one 

site - for the development of World class Arabic content by people from the Middle East 

region for its 300 million Arab audience. 

twofour54 is based near Khalifa Park in Abu Dhabi. A 200,000 square metre waterfront 

site in the Mina Zayed area of the city has been earmarked for twofour54’s permanent 

campus, which should be completed within five years. 

twofour54 is built around four pillars located within a campus style environment that 

promotes cooperation and creative partnerships amongst the companies involved. 

twofour54 tadreeb 

twofour54 tadreeb will be the region’s premier vocational training academy, inviting 

media and entertainment professionals and graduates to gain and develop skills across a 


comprehensive range of media disciplines. twofour54 tadreeb is a dynamic partnership 

between twofour54 and global media players to offer world class courses led by highly 

experienced instructors. All the academy’s offerings are outcome-driven, practically 

focused training programmes. Courses began in January 2009. 

twofour54 ibtikar 

twofour54 ibtikar provides support and funding for new businesses and promising 

creative ideas across print, online, mobile and television platforms in the UAE and 

broader MENA region. twofour54 ibtikar offers two funding solutions, the iFund and 

the Creative Lab. The iFund offers start-up funding, business-planning and operational 

support to entrepreneurs who want to launch new ventures in Abu Dhabi. The Creative 

Lab provides seed funding, development guidance, and strategic planning to creative 

talent with exciting new content and creative ideas. 

twofour54 intaj 

twofour54 intaj supplies state-of-the-art production and post-production facilities, 

media asset management, broadcast and technical support services to its partners. 

This includes five high-definition studios fully equipped with the latest technologies, 

the region’s first media asset management services, as well as a highly experienced 

pool of dedicated operations and engineering professionals. 

twofour54 tawasol 

twofour54 tawasol provides holistic support services through its Shared Services and 

Property Management departments. Together, they form a one-stop-shop facilitating the 

relocation and establishment of content organisations in twofour54. 

All establishments in twofour54 are required to be licensed under the Business 

Licensing Regulations currently in force. When a licensee is engaged in disseminating 

content from the zone, they are also required to hold a Dissemination License in addition 

to their Business License. 

PKF - Free Zones in the UAE - Free Zones in Abu Dhabi 

81


Facility Size 

Office 

• Branch 

• 

Empty 

FZLLC 

offices 

with no 

(shell) 

minimum share capital 

Registration Fee – AED 2, 500 (one time fee) 

Desk space 

Varies 

Types of license: 

Business License 

Dissemination License 

Television Broadcasting 

Print media 

Internet, Radio and other Media 

Facility costs 

Facility Size 

Office Desk space 

Empty offices (shell) Varies 

Registration Fee – AED 2, 500 (one time fee) 


Business License 

Dissemination License 

Television Broadcasting 

Print media 

Internet, Radio and other Media 


About PKF 

PKF International 

PKF International is among the top international business advisory networks, measured 

by turnover and quality. The present International organisation was formed in 1969 

and originally consisted of four member firms: Australia, Canada, United Kingdom and 

United States. Added to the sustained growth in the number of PKF member firms, this 

solidity has provided the foundations for the global sharing of expertise, experience 

and skills and the development of services that meet the evolving needs of all types of 

clients, from the individual up to the transnational company. At present it has 230 legally 

independent firms in 400 locations in 120 countries with an aggregate annual turnover 

of US$ 1.7 billion. 

The mission of PKF is to provide the highest quality professional services to all clients by: 

• Having a close network of member firms each firmly established and respected in its 

own country, providing an international perspective but delivering services with a 

local focus 

• Ensuring that there is a member firm in each mature and emerging market 

• Providing appropriate technical guidance and support to enable member firms to excel 

• Taking responsibility for the speedy dissemination of information and advice to all 

members 

• Adopting compatible information systems and technology 

• Making it easy for member firms to access the expertise of others 

• Encouraging the free interchange of staff 

• Guaranteeing a seamless and consistent service for all clients with transnational needs 

PKF - Free Zones in the UAE - About PKF 83

84 PKF - Free Zones in the UAE - About PKF

PKF International 

AFRICA 

Angola, Cameroon, Cote D’ivoire, Gambia, Ghana, Kenya, Liberia, Mauritius, 

Mozambique, Morocco, Namibia, Niger, Nigeria, Rwanda, Senegal, Sierra Leone, South 

Africa, Swaziland, Tanzania, Togo, Tunisia, Uganda, Zambia 

ASIA 

China, Fiji, India, Indonesia, Japan, Korea, Malaysia, Papua New Guinea, Philippines, 

Singapore, Taiwan, Thailand, Vanuatu 

AUSTRALIA 

Australia, New Zealand 

CARIBBEAN AND WEST INDIES 

Antigua, Bahamas, Bermuda, Dominican Republic, French Antilles, Grenada, Guyana, 

Jamaica, Nevis, Puerto Rico, St. Kitts, St. Lucia, St. Vincent, Trinidad & Tobago, Turks 

and Caicos 

CENTRAL AMERICA 

Belize, Costa Rica, El Salvador, Guatemala, Honduras, Panama 

EUROPE 

Austria, Belarus, Belgium, Channel Islands, Croatia, Cyprus, Czech Republic, Denmark, 

Estonia, Finland, France, Georgia, Germany, Greece, Hungary, Ireland, Isle Of Man, 

Italy, Kazakhstan, Latvia, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, 

PKF - Free Zones in the UAE - PKF International 85

Romania, Russia, Serbia, Slovak Republic, Slovenia, Spain, Switzerland, Turkey, Ukraine, 

United Kingdom 

MIDDLE EAST 

Bahrain, Egypt, Jordan, Kuwait, Lebanon, Saudi Arabia, Sultanate of Oman, Syria, 

United Arab Emirates, Yemen 

SOUTH AMERICA 

Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, Nicaragua, Paraguay, Peru, 

Uruguay, Venezuela 

NORTH AMERICA 

Canada, Mexico, United States of America 

86 PKF - Free Zones in the UAE - PKF International

PKF UAE 

Publications 

As part of the firm’s continuing service to clients, PKF-UAE has produced a number of 

publications for their information and benefit. These are as follows: 

Practice Profile 

A profile of PKF in the UAE 

Statement of Credentials 

Details of the firm, clients, services and the team 

Doing business in the UAE 

A guide to the UAE including economic and social background; the regulatory 

environment; basic business structures; grants and incentives (including Free Zones); 

taxation; and employment 

Free Zones in the UAE 

A guide to the major Free Zones in the United Arab Emirates including the salient 

features and costs 

PKF Update 

A quarterly newsletter detailing news from PKF-UAE and matters of interest in the region 

All the foregoing publications can be obtained from any of the UAE offices 

PKF - Free Zones in the UAE - PKF UAE Publications 87

88 PKF - Free Zones in the UAE - PKF UAE Publications

ANNEXURE A 

Useful Contact Numbers P.O. Box Telephone 

ABU DHABI 

Government Departments 

Chamber of Commerce 662 (2) 621 4000 

Economic Department 853 (2) 622 7222 

Federal Government Ministries 

Economy and Commerce 901 (2) 626 0000 

Finance and Industry 433 (2) 672 6000 

UAE Central Bank 854 (2) 665 2220 

UAE Offset Group 908 (2) 626 3000 

DUBAI 


Chamber of Commerce & Industry 1457 (4) 228 0000 

Department of Tourism & Commerce Marketing 594 (4) 223 0000 

Department of Economic Development 13223 (4) 222 9922 



Finance and Industry 1565 (4) 393 9000 


Jebel Ali Free Zone 17000 (4) 881 3000 

Dubai Airport Free Zone 2525 (4) 299 5555 

Dubai Internet City 73000 (4) 391 1111 

Dubai Media City 53777 (4) 391 4555 

PKF - Free Zones in the UAE - Annexure A 89

Useful Contact Numbers P.O. Box Telephone 

AJMAN 

Chamber of Commerce 662 (6) 742 2177 


Ajman Free Zone 932 (6) 742 5444 

SHARJAH 







Sharjah Airport International Free Zone 8000 (6) 557 0000 

Hamriya Free Zone 1377 (6) 526 3333 

FUJAIRAH 


& Agriculture 

Fujairah Free Zone 1133 (9) 222 8000 

RAS AL KHAIMAH 

Chamber of Commerce & Industry & 87 (7) 233 3511 

Agriculture 



Ras Al Khaimah Free Zone 10055 (7) 228 0889 

UMM AL QUWAIN 


& Agriculture 

Ahmed Bin Rashid Free Zone 279 (6) 765 5882 

90 PKF - Free Zones in the UAE - Annexure A

ANNEXURE B 

List of UAE Tax Treaties 

The Government of the United Arab Emirates has signed an Agreement for the Avoidance 

of Double Taxation and The Prevention of Fiscal Evasion with respect to Taxes on 

Income with several countries including: 

• The Government of The Republic of Syria, 2000. 

• The Government of Canada, 1998. 

• The Government of Turkmenistan, 1998. 

• The Government of Lebanon, 1998. 

• The Federal Republic of Germany, 1995. 

• The Kingdom of Belgium, 1996. 

• The Government of The Republic of Finland, 1996. 

• The Government of The Republic of Singapore, 1995. 

• The Government of The Republic of Italy, 1995. 

• The Government of The Republic of Egypt, 1994. 

• The Government of The People’s Republic of China, 1993. 

• The Islamic Republic of Pakistan, 1993. 

• The Government of The Republic of Poland, 1993. 

• The Government of The Republic of Turkey, 1993. 

• The Government of Romania, 1993. 

• The Government of The Republic of India, 1992. 

• The Government of The Czech Republic, 1996. 

• The Government of The Republic of France, 1989. 

• The Government of The Peoples Democratic Republic of Algeria, 2001. 

• The Government of Yemen Arab Republic, 2001. 

• The Government of Tunis Republic, 1996. 

• The Government of The Kingdom of Morocco, 1999. 

• The Government of The Republic of Sudan, 2001. 

• The Government of The Republic of Mozambique, 2004. 

PKF - Free Zones in the UAE - Annexure B 91

• The Government of The Democratic Socialist Republic of Sri Lanka, 1992. 

• The Government of The Republic of Korea, 2003. 

• The Government of The Republic of Indonesia, 1995. 

• The Government of The Republic of Malaysia, 1996. 

• The Government of The Republic of New Zealand, 2003. 

• The Government of The Republic of Ukraine, 2003. 

• The Government of The Russian Federation, 2000. 

• The Government of The Republic of Armenia, 2004. 

• The Government of The Republic of Tajikistan, 1995. 

• The Government of The Republic of Austria, 2003. 

• The Government of The Grand Duchy of Luxembourg, 2005. 

• The Government of The Republic of Philippines, 2003. 

• The Royal Government of Thailand, 2000. 

• The Government of The Republic of Mauritius, 2006. 

• The Government of Mongolia, 2001. 

• The Government of The Republic of Seychelles, 2006. 

• The Government of Bosnia and Herzegovina, 2006. 

• The Government of The Republic of Azerbaijan, 2006. 

• The Government of The Kingdom of Spain, 2006. 

• The Government of The Republic of Malta, 2006. 

• The Government of The Kingdom of Netherlands, 2007. 

• The Government of The Republic of Bulgaria, 2007. 

• The Government of The Republic of Uzbekistan, 2007. 

The Government of the United Arab Emirates has signed an Agreement for the Promotion 

and Protection of Investments with several countries including: 

• The Government of The Kingdom of Sweden, 1999. 

• The Government of Switzerland, 1998. 

• The Government of Turkmenistan, 1998. 

• The Federal Republic of Germany, 1997. 

• The Government of The Republic of Finland, 1996. 

• The Government of The Republic of Italy, 1995. 

• The Government of Romania, 1995. 

• The Government of The Czech Republic, 1994. 

• The Government of The Republic of Poland, 1993. 

92 PKF - Free Zones in the UAE - Annexure B

• The Government of The People’s Republic of China, 1993. 

• The Government of The United Kingdom of Great Britain and Northern Ireland, 1992. 

• The Government of Malaysia, 1991. 

PKF - Free Zones in the UAE - Annexure B 93

Notes 

94 PKF - Free Zones in the UAE - Notes

Notes 

PKF - Free Zones in the UAE - Notes 95

Notes 

96 PKF - Free Zones in the UAE - Notes

Although the greatest possible care has been observed in drawing up this publication, the 

possibility always exists that certain information has in time become outdated or is no 

longer correct. PKF, therefore, does not accept any liability for the consequences resulting 

from activities undertaken on the basis of this publication. Consultation of an expert 

remains necessary at all times. 

Published by PKF, Dubai. April 2009 

PKF in the UAE is a member of PKF International Limited, an association of legally independent member firms

Free Zones in the UAE - PKF International

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