Free Zones Uae PDF

Free Zones in
the United Arab Emirates
PKF - Free Zones in the UAE
Contents
Preface
PKF in the UAE
Introduction
Economy
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
65
Free Zones in Abu Dhabi
79
About PKF
85
PKF International
87
PKF UAE Publications
89
Annexures
91
PKF - Free Zones in the UAE - Contents
PKF - Free Zones in the UAE - Contents
Preface
The globalization of trade and foreign investment over the turn of the century,
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 have
developed 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.
The Free Trade Zone is not a new concept. It is at least as old as western civilizations,
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 3000 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 industrialization worldwide. They promote economic development
by attracting investment and generating employment and foreign exchange earnings.
Indeed, the Free Zone concept is so powerful, that more and more countries are
recognizing 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
investment-intensive, 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
PKF - Free Zones in the UAE - Preface 1
dozen Free Zones only in Dubai with around 40 Free Zones in all in the UAE providing
top class facilities and infrastructure for doing business and most importantly are
industry specific in nature. This booklet contains relevant information about these zones.
We sincerely believe that the information provided in this booklet would be a guiding
torch to investors for selecting a particular zone for their business.
2 PKF - Free Zones in the UAE - Preface
PKF in the UAE

PKF UAE is a member of PKF International Limited, a network of legally independent
member firms. PKF in the 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 a nearly 35 year old presence in the UAE we have offices at Dubai, Sharjah,
Abu Dhabi, Jebel Ali Free Zone, Dubai Internet City and the DIFC. 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

Entry strategy
Free Zone and offshore company formation
Company secretarial services
Registered agents services
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 13094,
Tel: (+971) 4 449 5430; 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
Ras Al Khaimah
Umm Al Quwain
Ajman
Sharjah
Dubai
Abu Dhabi
Al Ain
6 PKF - Free Zones in the UAE
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; more than
80 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, Hindi / Urdu and Malayalam 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 had 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 would 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.
After riding the crest of the wave of fast paced modernization and a booming economy,
the country has also grappled with the global recessionary pressures in recent times.
Dubai is seeking long term investments as the Emirates regional status will continue
to open huge opportunities for multinationals interested in the regions markets and
its neighboring areas in the Middle East and North Afrcian region. Tourism, continued
improvement in the transportation infrastructure and the governments proposed
intention to allow FDI in certain sectors, are expected to promote growth in the retail
sector in the near future.
PKF - Free Zones in the UAE - Economy 9
Population
According to end of 2010 figures available from the UAE National Bureau of Statistics,
UAEs population reached 8.26 million compared to 5.01 million in 2006, representing
a growth of 65% in four years. The population has been growing at a steady rate for the
last decade. 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. As a
result of the consistent 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)

Total
2008
8.07
2009
8.20
2010
8.26
Source: UAE National Bureau of Statistics
Foreign Trade
The foreign trade had a noticeable and continual increase before recession affected
growth rates in the region. In the process of regenerating a consistent growth rate, the
push in imports is accredited to intensification of the re-export trade, a distinctive fact
of the UAE economy. This has been further supplemented by the development of capital
and consumption goods.
Foreign Trade (US$ in Billions) (Estd)

Imports
Export
2008
176.3
239.2
2009
149.7
191.8
2010
161.4
212.3
Source: Business Monitor International Limited
Gross Domestic Product (GDP)

Total GDP for the year 2010 was estimated at AED 1,093 billion of which the non-oil
sector to attract investments of expertise and capital, the governments of the individual
Emirates contributed AED 427 billion. Figures for GDP in 2008 were AED 1156 billion
with non-oil sector seeking to reinvigorate the business environment.
10 PKF - Free Zones in the UAE - Economy
The GDP by sector for 2008, 2009 and 2010 is as follows:
GDP (AED in Billions) (Estd)

Oil Sector
GDP
Non-Oil Sector
Total GDP
2008
729
427
1,156
2009
706
287
993
2010
749
344
1,093
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 Regulations in early
2003 by the Jebel Ali Free Zone Authority was highly appreciated by the investors.
The regulation permitted formation of offshore companies within the Free Zone and
confirmed the Free Zones commitment to continuous growth in a rapid, dynamic and
changing economic environment keeping pace with world-wide developments.
Offshore companies can be suitably utilized as an investment 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.
A recent decision by the Dubai Land Department has made Jebel Ali Offshore companies
more attractive to investors. The Dubai Land Department signed a Memorandum of
Understanding with the Jebel Ali Free Zone Authority to regulate registration of property
in the name of offshore companies. In effect, offshore companies incorporated in foreign
jurisdictions such as Isle of Man, British Virgin Islands, Mauritius, etc. will not be
permitted to register ownership of property in Dubai except through a Jebel Ali Offshore
Company. This new policy is also expected to apply to foreign-owned free zone or
offshore companies established in other Emirates.
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
PKF - Free Zones in the UAE - Jebel Ali Offshore 13
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
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 in the Jebel Ali Free Zone , 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 regulations prescribe 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 for 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
PKF - Free Zones in the UAE - Ras Al Khaimah Offshore 15
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
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
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 communication 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
UAEs booming property market
The Governments far-sighted planning and fast execution of projects has 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 have been 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 achievement 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

100% tax exemption
Quick approval procedures
Full repatriation of capital & profits

Extended leases
Abundant & 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. A FZE is a limited
liability establishment, incorporated in a Free Zone, owned by one natural or judicial
person, whereas a FZCO is a limited liability company incorporated in a Free Zone by
more than one shareholder, generally up to five. FZE/FZCOs 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. Some free zones have even relaxed the capital requirements to
attract more investors.
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 various Free Zones established in the Emirate of Dubai:
1. Jebel Ali Free Zone
2. Dubai Cars & Automotive Zone
3. Gold & Diamond Park
4. Techno Park
5. Dubai Internet City-Tecom
6. Dubai Media City - Tecom
7. Dubai Studio City - Tecom
8. Intl Media Production Zone-Tecom
9. Knowledge Village-Tecom
10. Dubai International Academic City -Tecom
11. Dubai Outsource Zone- Tecom
12. Energy & Environment Park-Tecom
13. Dubai Biotechnology &
Research Park -Tecom
14. Dubai Industrial City

15. Dubai Multi Commodities Center
16. Jumeirah Lake Towers
17. Dubai Flower City
18. Dubai Airport Free Zone
19. Dubai Healthcare City
20. Dubai Silicon Oasis
21. Dubai International Financial Center
22. International Humanitarian City
23. Dubai Logistics City
24. Dubai Textile City
25. Heavy Equipment & Trucks City
26. Dubai Auto Parts City
Given hereunder are the various Free Zones established in the Emirate of Sharjah and the
Northern Emirates:1. Sharjah Airport Free Zone
2. Hamriyah Free Zone
3. Ajman Free Zone
4. Fujairah Free Zone
5. Fujairah Media Zone/Creative City
6. Ahmed Bin Rashid Free Zone (Umm Al Quwain)

7. Ras Al Khaimah Free Trade Zone (RAKFTZ)
8. Ras Al Khaimah Investment Authority (RAKIA)
9. Ras Al Khaimah Media Free Zone (RAKMFZ)
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 countrys 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 countrys non-oil exports and underpin the UAEs
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 regions overall
plan aimed at reducing its economic dependence on oil, while creating employment for
its nationals. Moreover, the Free Zones are swiftly proving to be the mechanism not only
for an 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 worlds 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
more than 8000 companies.
Features
Excellent support from Dubai Ports Authoritys 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.
Types 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*
Land
Min. 5,000 sq.mtr
Pre-built factory & warehouse 313 - 1000 sq.mtr
with office space
Office
27 sq.mtr -100 sq.mtr
FZE Registration Fee one time AED 10,000
FZCO Registration Fee one time AED 15,000
Branch Registration fee one time AED 5,000
Cost in AED per annum*

30 - 80 per sq.mtr
120,000 - 220,000
1,800 - 2,200 per sq. mtr
22 PKF - Free Zones in the UAE - Free Zones in Dubai
Type of Licenses
Industrial
Trading
General Trading
Logistics (branch of UAE based company)
Service (branch of UAE based company)
Cost in AED per annum*

5,500 - 9,000
5,500 - 12,500
30,000
30,000
8,000
* 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.

Only showroom with 10 sq.mtr office is available
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
Trading
Cost in AED per annum

12,000
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.
Worker accommodation (subject to 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

Facility
Size
Retail outlets
No space restriction As per free zone discretion
Pre-built manufacturing/office units 310 sq.ft -1200 sq.ft 100 - 200 per sq.ft approx
Registration Fee - None
Type of License
Manufacturing
Trading

5,500
5,500
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 Rulers Court and is the leading local economic zone in the Middle
Eastern Region. TP is a knowledge-based technology-centric sustainable business
hub, which not only supports the countrys research and development needs in its core
sectors but also supports the nations 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 countrys

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 Parks 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 countrys 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.
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.
Limited Liability Company (commercial/ industrial)
(100% foreign ownership available for JAFZ license holders)
Branch of a Free Zone Establishment (FZE)
Branch of a Free Zone Company (FZCO)
Branch of a local and Foreign Company

Facility
Size
Office
100 sq. mtr
Land
10,000 sq. mtr
DWC LLC Registration Fee one time AED 10,000
Type of License
Trading
Service
Industrial

1500 per sq.mtr
35 per sq.mtr

5,500
5,500
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 Easts
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, SUN MICROSYSTEMS, 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.

Facility
Size
Office
Min. 100 sq.mtr
Registration Fee one time (FZ-LLC) AED 3,500
Type of License
Service

1500 per sq.mtr

15,000
* These figures are indicative and subject to change.
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.

Facility
Size
Office
500 sq.ft onwards
Business Centre
Varies
Registration Fee one time (FZ LLC) AED 3,500
Type of License
Broadcasting company
Publishing
Above the line (one activity)
Below the line (one activity)
Other Commercial
Freelancer Segment (one activity)

160 per sq.ft
350 - 450 per sq.ft

25,000 - 40,000
20,000
20,000
15,000
15,000
7,000
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 includes production, post-production, broadcast, equipment rental,
freelancers, commercial offices, business centre and satellite facilities among others.
It also has residential areas, hotels, an entertainment centre, film schools and training
institutes. This unique combination of world-class infrastructure, qualified professionals
and unique networking environment makes 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
cost-competitive development like Dubai Studio City which has the potential to make
history.
Dubai Studio City attracts 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 are made available at Dubai Studio City. The institutes and education
centres 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,
film 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
is AED 100,000.

Facility
Size
Commercial
500 sq.ft
Registration Fee one time (branch) AED 3,500
Type of License
TV & Radio station (terrestrial /satellite)
TV & Radio network (terrestrial /satellite)
Broadcast Management

90 per sq.ft

25,000
40,000
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 Mohammeds 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.
Dubais 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 to those engaging in
Graphic Art, Publishing and Packaging.
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
be 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 deploys and promotes eco-friendly industrial environments, where tested concepts
and practices are adopted to recycle waste and enable companies to utilize each others
by-products instead of disposing them as waste. Renewable energy sources are included
in the sites 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 50,000 to AED 500,000.
Facility costs and type of licenses

Facility
Size
Office space
500 sq.ft
Production/Warehouse units
Varies
with attached offices
Land
Varies
Registration Fee (one time) AED 3,500

100 250 per sq.ft
Type of License
General Segments
Publishing

15,000
20,000
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 Zones 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 regions 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
is AED 50,000.

Facility
Size
Open offices (furnished)
91-100 sq.ft
Closed office / Exec temp Offices Varies
Commercial office (unfurnished) No space limit
Retail Office
Various sizes
Type of License
University Segment
School Segment
Boarding School
General Segment
Freelancer

120 pr sq.ft (upto 6 months)
32,000 - 35,000 (upto 6 months)
200 sq.ft
200 sq.ft onwards

50,000 - 100,000
300,000
100,000
15,000
7,500
DUBAI INTERNATIONAL ACADEMIC CITY (DIAC) - TECOM

Dubai Knowledge Village (DKV) launched Dubai International Academic City (DIAC),
the Worlds only Free Zone dedicated to international higher education. Located in
Dubai Academic City, DIAC serves 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 only houses international
universities separating them from other public colleges and institutions in the area.
This thriving knowledge community was founded as part of a long-term economic
strategy to develop the regions 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 UAEs industry
needs. DIAC is spread across an area of 25 million square feet. There are 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 Free Zone Limited Liability Company (FZ-LLC) - minimum share capital varies
and depends on the authorities after review of the business plan.

Facility
Size
Offices
18,000 - 20,000 sq.ft 200 per sq.ft
Land
250,000 sq.ft onwards 20-30 per sq.ft
Type of License
University segment
Branch University segment

50,000 - 100,000
15,000 - 100,000
DUBAI OUTSOURCE ZONE (DOZ) - TECOM

Dubai Outsource Zone is the Worlds 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.

Facility
Size
Offices
Varies
Type of License
General Segments

110 per sq.ft

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 was completed in 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 offers a world class sustainable lifestyle and builds a sustainable
culture.
The park creates a comprehensive eco-friendly community while ensuring a high
level of welfare and quality of living for residents and workers. ENPARK works 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 has 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, are a feature of the park.
The park also emphasizes on Clean Vehicle technologies (retrofit/showcases),
circulation within the zone is 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.

Facility
Size
Land
Varies
Executive Office
100 sq.ft
Serviced Office
Varies
Laboratory
Varies
Warehouse
Varies
Type of License
Varies

Varies
120 - 180 per sq.ft
25,000 - 85,000
160 per sq.ft
60 per sq.ft

15,000
DUBAI BIOTECHNOLOGY AND RESEARCH PARK

(DuBiotech) - TECOM
DuBiotech is the Worlds first Free Zone dedicated to the biotechnology industry and is
a part of Dubai Technology and Media Free Zone. DuBiotech creates a comprehensive
infrastructure and environment to develop biotechnology in the region.
The park is built in several phases on a 300 hectare area located close to the Dubailand
project. This zone serves knowledge that benefits both the society and the economy and
is an ideal platform for the regional and international scientific community to interact
closely.
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 is an incubator for researchers and scientists and a centre for production,
creativity and development. In order to achieve that, the authorities ensure a suitable
environment and the basic infrastructure attracts 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 comprises of two main initiatives - an industry cluster and the Foundation
for Research and Innovation (FRI). As part of developing a cluster, DuBiotech attracts
a synergistic mix of biotechnology and pharmaceutical companies active in discovery,
R&D, testing, production, storage, sales and distribution. It also attracts 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.

Facility
Size
Land (lease hold only)
Min 38,000 sq.ft onwards
Executive Office
Varies
Pre-Built Units
Varies
Laboratory Space
Varies
Type of License
Production
Manufacturing
Others

Varies
450/ sq.ft
Varies
Varies

25,000
25,000
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. DMCCs 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. DMCCs activities are
organised into three main areas which are Gold and Precious Metals, Diamond and
Colored Stones and Commodities.
DMCC has strengthened Dubais position as the leading regional centre for bullion
business by offering improved facilities to enterprises establishing themselves under
the Centres auspices. The infrastructure at DMCC accommodates every facet of the
business - manufacturing, trade, education, certification and technology. Alliances with
other players in the trade such as finance organizations, 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 Kimberley 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 50,000
(per shareholder).

Facility
Size
Serviced desk space
Varies
Serviced office space
Varies
Office (Shell & Core)
Freehold properties sale
Registration fee (one time) - AED 5,010

22,000
40,000 - 60,000
30 - 100 sq.ft/per annum
450 - 700 sq.ft
Type of License
Manufacturing
(depends on the units or area leased)

8,000 - 25,000
Trading
Service
15,010
15,010
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) is the licensing authority for businesses operating in the Jumeirah
Lakes Towers. Businesses in JLT therefore, benefit from a Free Zone status, making JLT
the first mixed-use Free Zone Freehold development in Dubai.
JLT has 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 houses 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 making it one of Dubais most recognised
addresses, where property investors are 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
Minimum share capital for General Trading license is AED 1 Million

Facility
Size
Office
Space flexible
Service desk space
Varies
Service office space
Varies
Registration fee (one time) AED 10,010
Type of License
Trading/service
General Trading

Fixed by individual developers
22,000
22,000

20,010
50,010
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 worlds 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.
Specialized 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

Facility
Size
Office Suites
Varies
General Lease Office
Varies
Business Center Offices
Per desk unit basis
Warehouse
Min 350 - 800 sq.mts
Registration Fee - yet to be finalized

130 - 186 per sq.ft (approx)
82 per sq.ft (approx.)
Prices vary depending on usage
Varies
Type of License
Trading
Service
Industrial

10,000
10,000
10,000
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 its 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
Size
Land
Min. 2,500 sq.mtr
Light industrial units
350 sq.mtr
(pre-built units)
Office
Min. 50 sq.mtr
#
Business Enabled Office
25 sq.mtr
Type of License
Industrial
Trading
Service

300 per sq.mtr
800 per sq.mtr
1,800 - 2,200 per sq.mtr
from AED 6,000 per month

10,000
10,000
10,000

# DAFZ has recently launched Business Enabled Office. This package includes a 25 sqm
fully operational standard office and all start up expenses, such as licensing, registration
and employment visas, all for an inclusive monthly rent starting from AED 6,000.
The standard 25 sqm Business Enabled Office includes:
Wallpaper, flooring, false ceiling, lighting, blinds, air-conditioning, standard floor
boxes, office signage; Telephone, fax and internet line; Electricity; Furniture; License and
Registration; Commercial services (2 employment visas); Housekeeping services.
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 provides excellent medical care services in selected disciplines that are relevant
to the health problems faced by 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 has enabled 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 is a welcoming gateway for patients coming from abroad, visiting doctors,
conference participants, post-graduate interns and staff members. DHCC caters 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 focuses on a customers 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

Facility
Size
Offices / Clinics Suites
Varies
Retail Unit
Varies
Land
Varies
Registration Fee FZ-LLC AED 3,500
Type of License
Commercial License
Hospitals
Professional License

30 - 250 per sq.ft
275 - 400 per sq.ft (approx)
Varies

20,000
40,000 - 50,000
Varies
DUBAI SILICON OASIS (DSO)

Dubai Silicon Oasis is an exciting global collaborative initiative, combining decisive
forces that shaped the semiconductor industry under the leadership of Dubai Airport
Free Zone Authority. A combination of forces that triggered 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 is the first
and only purpose-built industrial park for the semiconductor industry and represents
businesses across the semiconductor value-chain.
Spread across 6.5 million square meters, DSO provides:
Developed land for customized buildings.
Ready-built space (with power, water, telecom, datacom).
Dubai Silicon Oasis is the definitive environment for the global semiconductor industry
and provides every facility required for success in todays 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 provides the facility for Broadband
and Wireless Incubation for the development and commercialization of Intellectual
Property and is helping in creating 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

Facility
Size
Office
Min 50 sq.mtr
Warehouse
Min 366 sq.mtr
Land Min
5,000 sq.mtr
Type of License
Manufacturing
Trading
Service

2,300 per sq.mtr
600 per sq.mtr
150 - 250 sq.mtr approx

15,000
15,000
15,000
Facility
Size
Office
Min 50 sq.mtr
Warehouse
Min 366 sq.mtr
Land Min
5,000 sq.mtr
Type of License
Manufacturing
Trading
Service

2,300 per sq.mtr
600 per sq.mtr
150 - 250 sq.mtr approx

15,000
15,000
15,000
DUBAI INTERNATIONAL FINANCIAL CENTRE (DIFC)

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 recognized 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 privatizations in the region and enabling initial public offerings
of privately owned companies, thus providing impetus to the programme of
deregulation and market liberalization 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
regions 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 regions 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)].
DIFC business activities

Business Activity
Financial services
Authorized Firms (AF)
Ancillary Service Providers (ASP)
Authorized Market Institutions (AMI)
Non-financial services*
Description of Activities
Regulated by DFSA
Businesses engaged in financial services
Businesses engaged in the provision of legal
or accounting services
Businesses engaged in operating an
exchange and/or a clearing house
Non-regulated
* Business not engaged in financial services, i.e. business infrastructure, corporate

offices, and professional services, other than law and accounting firms, and other
firms not involved with financial services.
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 Criminalization 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. Authorized 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.
Entities can be set up in the DIFC either as:

Authorised firms
Authorised market institutions
Ancillary service providers
Authorized Firms (AF): Authorized Firms in the DIFC are categorized into five distinct
license categories depending on the type of activity that the firm will be undertaking.
Each of these categories of license has its own rules and capital requirements. The
financial services described under each group are the determinants for the relevant
category.
Category 1 Accepting Deposits
Dealing in Investments
Category 2
as Principal
Dealing in Investments
as Agent
Category 3 Operating a Collective
Investment Fund
Providing Credit
Providing Trust
Services
Acting as the
Trustee of a Fund
Managing Assets
Managing a profit
sharing investment
account
Arranging Credit or
Advising on Financial Operating an
Deals in Investments Products or Credit Alternative Trading
Category 4
System
Insurance Management Arranging Custody Insurance
Intermediation
An Islamic Financial
Category 5
Institution
Providing Custody
Arranging credit or
deals in
investments
Providing Fund
Administration
Apart from offering financial services specified under a particular Category, the AF can
also provide services included under lower categories. For instance, an AF in Category 1
can additionally offer financial services as listed under Category 2, 3 and 4; however, the
reverse is not permitted.
Ancillary Service Providers (ASP): under the DFSA definition, ASPs include law
firms and accounting firms that at the time of application provide services to one or more
licensed institutions.
Authorized Market Institutions (AMI): under the DFSA definition, AMIs include
entities which carry on, or intend to carry on, the financial service of operating an
exchange and/or a clearing house in, or from, the DIFC.
The DIFC allows for the establishment of 100% foreign owned companies, whether as
a branch of an already existing foreign company or as a 100% incorporated company
within the DIFC.
The types of legal entities that can be incorporated/ registered in DIFC vary for financial
services, and non-financial services. The principal forms of legal entities available within
DIFC include:
Company Limited by Shares (LTD)
Limited Liability Company (LLC)

Limited Liability Partnership (LLP)
Limited Partnership (LP)
General Partnership (GP)
Branch of a Foreign Entity (Recognized Entity)
Representative office
Capital requirement
Authorized Firms: Each of the five categories of AF has its own capital requirements,
as specified in the table below:
Authorized Firms
Category 1
Category 2
Category 3
Category 2 or 3 that provide custodial services to
collective investment funds or are depositories of
mutual funds/ open ended investment companies
Category 4
Category 5
Base capital requirement

USD 10 million
USD 2 million
USD 500,000
USD 4 million
USD 10,000
USD 10 million
Ancillary Service Providers: There are no minimum capital requirements for ASPs.
However, ASPs must be able to meet their liabilities as and when they fall due.
Costs (Application and License fees)

The application fees vary according to the provided Financial Services, and the
number of employees holding Authorized Individual status. The maximum overall
application fee is capped at US$150,000.
The Financial Services application fee will range from US$ 10,000 to US$ 50,000
depending on the Financial Services a firm intends to conduct.
The application fee for each Authorized Individual is US$ 1,000 (up to a maximum
of US$ 50,000).
Fee - Retail Outlets - Limited Liability Company / Company Limited by
Shares / Foreign Recognised Company
Application for Reservation of Name US$ 340
Application for Incorporation of a Limited Liability Company US$ 3,400
Commercial License fee (payable upon incorporation and annual renewal) US$ 5,100
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 NGOs,
commercial companies relief agencies, donors and complimentary business, etc.
As a Subsidiary - minimum share capital varies.
As a New Company - minimum share capital varies.

Type of License
Trading
Service
Registration fee - AED 5,000

8000
10,000
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 worlds largest international airport; the Jebel Ali International
Airport. DWC is the worlds 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 airports
apron and optimal for mid-sized and larger forwarding businesses who want to combine
shipment handling and consolidation operations and warehousing/distribution
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 optimization
of their supply chains.
As a branch of a foreign / UAE company.
As a Dubai World Central Limited Liability Company (DWC LLC) No minimum
share capital requirements.
Licence costs
Particulars
Registration fee (DWC-LLC or Branch or conversion of
Branch to DWC-LLC)
License fee (per package or up to 5 activities per licence) (annual)
License fee for each additional activity (annual)
Land - minimum 10,000 sq.mtr
Cost in AED
10,000
10,000
5,000

Note Dubai Maritime City is no longer a Free Zone. However, it provides
licenses for certain specified maritime activities in the Dubai mainland
with 100% foreign ownership.
FREE ZONES IN
SHARJAH AND THE
NORTHERN EMIRATES
PKF - Free Zones in the UAE - Free Zones in Sharjah and the Northern Emirates 65
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 worlds 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.
66 PKF - Free Zones in the UAE - Free Zones in Sharjah and the Northern Emirates

Facility
Size
Land
Min. 2500 sq.mtr
Executive Offices
Min. 24 sq mtr
E-Desk Facility
Factory/Warehouse
134 - 645 sq.mtr
FZE / FZCO Registration Fee AED 10,000 (one time fee)
Branch Registration Fee AED 5,000 (one time fee)
Type of License
Industrial
Commercial (3 items)
Service
General trading
Buying & Selling of Real Estate
Real Estate Development
Aviation License
Freight Forwarding & cargo handling

50 - 100 per sq.mtr
1,650 per sq.mtr
15,000
Varies from 63,000 - 185,000

7,500 - 10,000
7,500 - 10,000
7,500
15,000
15,000
15,000
15,000
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 its 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.
Minimum capital requirement for FZE and FZCO has been waived by the
HFZ authorities

Facility
Size
Land
Min. 2,500 sq.mtr
E-Desk Facility
9.5 sq.mtr
Factory/Warehouse
187 - 614 sq.mtr
Registration Fee AED 9,000 (one time fee )

20 - 30 per sq.mtr
25,000 - 35,000*
Varies from 55,000 - 130,000
* Commercial/Service License - AED 25,000/* General Trading License - AED 35,000/Type of License
Industrial
Commercial (5 items)
Service
General Trading (exceeding 5 items)

3,500
3.500
3,500
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. Ajmans 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.
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
(or AED 185,000).
As a Free Zone Establishment (FZE) - minimum share capital is US $ 50,000.
(or AED 185,000).

Facility
Smart Office
Executive Office
Size
Varies
One desk space
30 sq.mtr
Offices
16 - 40 sq.mtr
Land
Min. 2000 sq.mtr
Factory/Warehouse
134 - 645 sq.mtr
FZE/FZCO Registration Fee - no registration fee

23,050
AED 63,650/- approx
(inclusive of rent, license and other
service charges)
Varies from 1,500 - 1,600 per sq.mtr
Starting from 20 per sq.mtr
Varies from 63,000 - 185,000
Type of License
Industrial
Trading
Service
General trading

7,000
Varies from 3,900 to 6,500 depending on the number of items
6,500
9,100
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.

Facility
Size
Offices
15 - 35 sq.mtr
Flexi Desk
Varies
Virtual Office
Varies
Factory/Warehouse
300 sq.mtr onwards
Land
Min. 250 sq.mtr
FZE Registration Fee AED 5,000 (one time fee)
Type of License
Industrial
Commercial
Service
General trading
Real Estate Investment
Real Estate Investment & Development

890 -1700 per sq.mtr
15,000
12,000
225 per sq.mtr approx
15 per sq.mtr onwards

5,000
2,500
5,000
15,000
40,000 - 45,000
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
FZ LLC.
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
Theatrical arts
Technology
Publishing
Training
Design
Cinema
The Free Zone is a 200,000 square meter complex and is located alongside Fujairah
highway connecting to Emirates road. The FM authority is issuing licenses by providing
office facilities at the prominent Fujairah tower.
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)

Facility
Size
Executive office
Min. 350 sq.ft
Private Desk /Hot desk
(only for freelancers)

Land
Varies
FZE / FZCO registration fee one time AED 4,000/Branch registration fee one time AED 4,000/Type of License
Service
Freelancers
*Premium service License
(as decided by the FM authority like
publishing/broadcasting etc.)

90 per sq.ft
7,900 per desk
Not available

12,500
12,000
US$ 12,000

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.
Features
Type of activities include manufacturing, processing, assembling, packaging, import/
export, distribution, storage services.
Leases up to 15 years.

Facility
Facility
Land
Land
Light industrial units (pre-built)
Light
industrial
Minimum
officeunits
space(pre-built)
Minimum office space
Type of License
Type
of License
General
Trading
General
Trading
Management and consultancy
Management
and consultancy
Service
Service
Size
Size
Varies
Varies
Varies
Varies
Varies
Varies

Cost
in sq.mtr
AED per annum
30 per
30
per
sq.mtr
604 per sq.mtr
604
per sq.mtr
25,000
25,000
Cost
5,000in AED per annum
5,000
5,000
5,000
2,000
2,000
RAS AL KHAIMAH FREE ZONE (RAKFTZ)

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 Worlds
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)

Facility
Size
Business Centre/ Executive Office 12 - 2,200 sq.mtr
Flexi Office / Shared Office
varies
Flexi Desk / Shared Work Station One desk
Flexi Warehouse
205 sq.mtr
Factory/Warehouse
150 - 416 sq.mtr
FZE/FZCO Registration Fee AED 7,000 (one time fee)
Type of License
Industrial
Commercial (upto 7 actvities)
Consulting and service
Real Estate Consultancy
General trading

1,500 - 1,700 per sq.mtr
37,690 - 56,040 approx
(inclusive of rent, registration,
license & other service charges)
12,500
20,000
50 per sq.mtr approx

5,000
3,650
7,500
16,000
15,000
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 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 RAKs 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 mediarelated 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 types 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.
FZ LLC with minimum two shareholders. Share capital of AED 150,000
FZE with single shareholder. Minimum share capital of AED 100,000

Facility
Size
Executive office
Min. 300 sq.ft
Hot desk (3 to 4 visas)
desk
FZE /FZ LLC No Registration Fee
Type of License
Service
Broadcasting
Publishing

120 per sq.ft
10,000 per desk

15,000
25,000
20,000
FREE ZONES
IN ABU DHABI
PKF - Free Zones in the UAE - Free Zones in Abu Dhabi 79
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 is a part of the ongoing airport expansion.
ADAFZ aims to promote Abu Dhabis 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 Dhabis 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 Jewellry
Pharmaceuticals and Medical Devices
Industrial Machinery and Engine Components
Media and Associated Services
Travel and Tourism Management Companies
80 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 Emirates aviation
infrastructure. ADAFZs establishment is part of ADACs objective to finance its airport
development programmes through non-aeronautical revenues, minimizing Government
grants.
ADAFZs 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)
entered into an agreement in 2007, that saw 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
is expected to manage an initial 25 km 2 trade and logistics Free Zone within the larger
industrial zone in Taweelah, located halfway between Abu Dhabi and Dubai.
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 UAEs position as a world class transport and logistics
hub.
The Trade and Logistics Free Zone spread out over an area of 25 square km in its first
phase and will be the first Trade and Logistics Free Zone in Abu Dhabi.
twofour54 (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 length and the breadth of the film, broadcast,
digital, publishing and music industries. With some of the Worlds leading content
companies already onboard and announcing major plans, twofour54s 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 twofour54s 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 regions 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 academys offerings are outcome-driven, practically
focused training programmes.
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
regions 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.
Branch
FZ LLC with no minimum share capital
Types of license
Business License
Dissemination License
Television Broadcasting
Print media
Internet, Radio & other Media
Facility costs
Facility
Office
Empty offices (shell)
Registration Fee - AED 2,500 (one time fee)
Size
Desk space
Varies
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 245 legally
independent firms in 440 locations in 125 countries with an aggregate fee income of
US$ 2.4 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 85
86 PKF - Free Zones in the UAE - About PKF
PKF International
AFRICA
Algeria, Angola, Cameroon, Cote Divoire, Egypt, Gambia, Ghana, Kenya, Liberia,
Mauritius, Mozambique, Morocco, Namibia, Niger, Nigeria, Rwanda, Senegal, Sierra
Leone, South Africa, Tanzania, Togo, Tunisia, Uganda, Zimbabwe
ASIA
China, Fiji, India, Indonesia, Japan, South Korea, Malaysia, Pakistan, Papua New
Guinea, Philippines, Russia, Singapore, Taiwan, Thailand, Uzbekistan, Vietnam
AUSTRALIA
Australia, New Zealand
CARIBBEAN AND WEST INDIES

Antigua, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Dominican
Republic, Grenada, Guyana, Jamaica, Nevis, Puerto Rico, St. Kitts, St. Lucia,
Trinidad & Tobago, Turks and Caicos Islands
EUROPE
Austria, Belarus, Belgium, Bosnia and Herzegovnia, Channel Islands, Cyprus,
Czech Republic, Denmark, Estonia, France, Georgia, Germany, Greece, Hungary,
Ireland, Isle Of Man, Italy, Kazakhstan, Latvia, Luxembourg, Malta, Netherlands,
Poland, Portugal, Romania, Serbia, Slovak Republic, Slovenia, Spain, Sweden,
Switzerland, Turkey, Ukraine, United Kingdom
PKF - Free Zones in the UAE - PKF International 87
MIDDLE EAST
Bahrain, Israel, Jordan, Kuwait, Lebanon, Oman, Qatar, Saudi Arabia, Syria,
United Arab Emirates, Yemen
NORTH AMERICA
Canada, Mexico, United States of America
CENTRAL AMERICA
Belize, Costa Rica, El Salvador, Guatemala, Honduras, Panama
SOUTH AMERICA
Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, Paraguay, Peru,
Uruguay, Venezuela
88 PKF - Free Zones in the UAE - PKF International
PKF UAE
Publications
As part of the firms 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 89
90 PKF - Free Zones in the UAE - PKF UAE Publications
ANNEXURE A
Useful Contact Numbers
P.O. Box
Telephone
Government Departments
Chamber of Commerce
Economic Department
662
853
(2) 621 4000

(2) 672 7200
Federal Government Ministries

Economy
Finance and Industry
UAE Central Bank
UAE Offset Group
901
433
854
908
(2) 613 1111

(2) 672 6000
(2) 665 2220
(2) 626 8037
Chamber of Commerce & Industry
Department of Tourism & Commerce Marketing
Department of Economic Development
1457
594
13223
(4) 228 0000

(4) 223 0000
(4) 222 9922

Economy and Commerce
Finance & Industry
UAE Central Bank
Jebel Ali Free Zone
Dubai Airport Free Zone
Dubai Internet City
Dubai Media City
Dubai Multi Commodities Centre
3625
1565
448
17000
2525
73000
53777
48800
(4) 314 1555

(4) 393 9000
(4) 393 9777
(4) 881 3000
(4) 299 5555
(4) 391 1111
(4) 391 4555
(4) 390 3899
ABU DHABI
DUBAI
PKF - Free Zones in the UAE - Annexure A 91
AJMAN
Chamber of Commerce
Economic Department
Ajman Free Zone
662
870
932
(6) 742 2177

(6) 744 6244
(6) 701 1555
Chamber of Commerce and Industry
Economic Department
580
829
(6) 530 2222

(6) 512 2222

Economy
UAE Central Bank
Sharjah Airport International Free Zone (SAIF Zone)
Hamriya Free Zone
3803
645
8000
1377
(6) 528 6663

(6) 559 2592
(6) 557 0000
(6) 526 3333
738
1133
(9) 222 2400

(9) 222 8000
87
10510
5000
10055
(7) 233 3511

(7) 227 1222
(7) 228 4444
(7) 207 7117
436
279
(6) 765 1111

(6) 765 5882
SHARJAH
FUJAIRAH

and Agriculture
Fujairah Free Zone
RAS AL KHAIMAH
Chamber of Commerce and Industry and

Agriculture
Economic Department
UAE Central Bank
Ras Al Khaimah Free Zone
UMM AL QUWAIN

and Agriculture
Ahmed Bin Rashid Free Zone
92 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 France, 1989
The Government of the Republic of India, 1992

The Government of the Democratic Socialist Republic of Sri Lanka, 1992
The Government of the Peoples 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 Egypt, 1994
The Government of the Republic of Italy, 1995
The Federal Republic of Germany, 1995
The Government of the Republic of Singapore, 1995
The Government of the Republic of Indonesia, 1995
The Government of the Republic of Tajikistan, 1995
The Kingdom of Belgium, 1996
The Government of the Republic of Finland, 1996
The Government of the Czech Republic, 1996
The Government of Tunis Republic, 1996
The Government of the Republic of Malaysia, 1996
The Government of Canada, 1998
The Government of Turkmenistan, 1998
The Government of Lebanon, 1998
The Government of the Kingdom of Morocco, 1999
The Government of the Republic of Syria, 2000
PKF - Free Zones in the UAE - Annexure B 93
The Government of the Russian Federation, 2000

The Royal Government of Thailand, 2000
The Government of the Peoples Democratic Republic of Algeria, 2001
The Government of Yemen Arab Republic, 2001
The Government of the Republic of Sudan, 2001
The Government of Mongolia, 2001
The Government of the Republic of Korea, 2003
The Government of the Republic of New Zealand, 2003
The Government of the Republic of Ukraine, 2003
The Government of the Republic of Austria, 2003
The Government of the Republic of Philippines, 2003
The Government of the Republic of Mozambique, 2004
The Government of the Republic of Armenia, 2004
The Government of the Grand Duchy of Luxembourg, 2005
The Government of the Republic of Mauritius, 2006
The Government of the Republic of Seychelles, 2006
The Government of Bosnia and Herzegovnia, 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 Kazakhstan 2008
The Government of Republic of Vietnam, 2009
The Government of Greece, 2010
The Government of Venezuela, 2010
The Government of Ireland, 2010
The Government of Georgia, 2010
The Government of Cyprus, 2011
The Government of Portugal, 2011
94 PKF - Free Zones in the UAE - Annexure B
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 Republic of Azerbaijan
The Government of Jordan

The Government of Armenia
The Government of Czech Republic
The Government of Algeria
The Government of Kingdom of Sweden
The Government of the Peoples Republic of China
The Government of the Federal Republic of Germany
The Government of Morocco
The Government of Austria
The Government of Yemen
The Government of Uzbekistan
The Government of Ukraine
The Government of Italy
The Government of Pakistan
The Government of the United Kingdom
The Government of Belgium
The Government of Poland
The Government of Belarus
The Government of Turkmenistan
The Government of Turkey
The Government of Tunisia
The Government of Romania
The Government of Sudan
The Government of Syria
The Government of Switzerland
The Government of Tajikistan
The Government of France
The Government of Finland
The Government of Vietnam
The Government of Korea
The Government of Lebanon
The Government of Malaysia
The Government of Egypt
The Government of Mongolia
PKF - Free Zones in the UAE - Annexure B 95
Notes
96 PKF - Free Zones in the UAE - Notes
This booklet has been prepared as a general guide. It is not a substitute for professional
advice, which would necessarily have to take account of particular circumstances. The
information and opinions given are liable to change without notice. Neither PKF nor its
partners or employees make any representation regarding the completeness or accuracy
thereof, and they accept no responsibility for any loss or damage incurred as a result of
any user acting or refraining from acting upon anything contained in this booklet or upon
its omission therefrom.
PKF UAE. All rights reserved. April 2012.
PKF UAE is a member firm of the PKF International Limited network of
legally independent firms and does not accept any responsibility or liability for the actions or inactions on the
part of any other individual member firm or firms.

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Free Zones in

the United Arab Emirates

PKF - Free Zones in the UAE

PKF in the UAE

Jebel Ali Offshore

Ras Al Khaimah Offshore

Free Zones in the UAE

Free Zones in Dubai

Free Zones in Sharjah and the Northern Emirates

Free Zones in Abu Dhabi

PKF UAE Publications

PKF - Free Zones in the UAE - Contents

2 PKF - Free Zones in the UAE - Preface

PKF in the UAE

Audit and Management Assurance Services

Management Advisory Services

Offshore and Free Zone Services

Locations in the UAE

JEBEL ALI FREE ZONE

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

United Arab Emirates

6 PKF - Free Zones in the UAE

PKF - Free Zones in the UAE - Introduction 7

8 PKF - Free Zones in the UAE - Introduction

PKF - Free Zones in the UAE - Economy 9

Population (in Millions) (Estd)

Source: UAE National Bureau of Statistics

Foreign Trade (US$ in Billions) (Estd)

Source: Business Monitor International Limited

Gross Domestic Product (GDP)

The GDP by sector for 2008, 2009 and 2010 is as follows:

GDP (AED in Billions) (Estd)

Source: Ministry of Planning

PKF - Free Zones in the UAE - Economy 11

12 PKF - Free Zones in the UAE - Economy

Jebel Ali Offshore

Salient features of the offshore companies are:

Issue of shares of only one class permitted.

Offshore companies are allowed to:

Offshore companies are not allowed to:

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

Salient features of the International Company are:

International companies are allowed to:

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

International companies are not allowed to:

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

100% foreign ownership

Full repatriation of capital & profits

14. Dubai Industrial City

6. Ahmed Bin Rashid Free Zone (Umm Al Quwain)

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

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

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

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

THE JEBEL ALI FREE ZONE [JAFZ]

Facility costs and type of license

Cost in AED per annum*

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

Cost in AED per annum*

* These figures are indicative and subject to change

DUBAI CARS AND AUTOMOTIVE ZONE (DUCAMZ)

Facility costs and type of license