Dubai Free Zone vs Mainland: Which Licence for a Trading Company? (2026)

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Figures last checked: 31/10/2026.

Choosing between a Dubai free zone vs mainland licence is the first big decision for any trading company that buys from China and sells through the UAE. Both let a foreign founder own 100.00% of the company. The difference is where you can sell, how your goods pass customs, what the office costs, and how corporate tax applies to your profit.

This guide compares a mainland general trading licence from Dubai's Department of Economy and Tourism (DET) with free zone trading licences such as Meydan, IFZA, DMCC and JAFZA. We use published prices where they exist, label provider prices as indicative, and work through three examples, from a USD 3,000.00 first order to a year of containers.

Short answer: Choose the mainland (DET licence) if most of your buyers are UAE businesses, because you can sell anywhere in the UAE without a distributor. Choose a Dubai free zone if you mainly re-export or ship direct from China: lower cost, a flexi-desk and duty-suspended goods. Both pay 9.00% corporate tax above AED 375,000.00 unless income qualifies.

In 30 seconds

• Selling mostly to UAE shops and companies: a mainland (DET) licence, or a free zone plus a mainland distributor.

• Re-exporting to the GCC or beyond: a free zone; goods stay duty-suspended until they enter the UAE market.

• Cheapest start: a free zone flexi-desk licence, from AED 12,500.00 at Meydan on its own published page.

• Tax: 9.00% corporate tax above AED 375,000.00 of taxable income; the free zone 0.00% rate applies only to qualifying income, and ordinary trading rarely qualifies outside a Designated Zone.

In this guide: Quick verdict · Dubai free zone vs mainland at a glance · Mainland vs free zone · Can a free zone company sell to the mainland · How long does it take to set up a trading compan · How many visas can a free zone or mainland compa · How much does a general trading licence in Dubai · Is a Dubai free zone company tax-free · What changed in 2025 and 2026 · Worked example 1 · Worked example 2 · Worked example 3 · Meydan vs IFZA vs JAFZA vs DMCC · How to set up a Dubai trading company step by st · By region · Mistakes to avoid with a Dubai trading licence · Checklist before you choose a free zone or mainl · Key takeaways

Quick verdict: free zone or mainland for a trading company?

Start with one question: who buys your goods? If the answer is "UAE businesses", the mainland usually wins. If it is "buyers outside the UAE", a free zone is cheaper and simpler.

Dubai free zone vs mainland at a glance

The scorecard sums up the guide. The mainland wins on local sales and simplicity. A free zone wins on cost, office flexibility and re-export, and it is the only route with any chance of a 0.00% corporate tax rate.

Who a free zone is for, and who it is not for

• For: founders who re-export to the GCC, traders whose goods ship from China straight to foreign buyers, and anyone who wants a UAE company and residence visa at the lowest entry cost.

• Not for: businesses whose main customers are UAE shops, contractors or government buyers, or founders who need a showroom on the mainland.

Who the mainland is for, and who it is not for

• For: local wholesalers, importers who bid for UAE tenders, and companies that want many visas tied to a real office.

• Not for: small traders who never hold stock in the UAE, or founders who want to start with a flexi-desk.

Mainland vs free zone: what each licence lets you do

A mainland licence is issued by DET in Dubai. Since Federal Decree-Law No. 26 of 2020 amended the Commercial Companies Law, foreign investors can own 100.00% of most mainland companies, without an Emirati shareholder or agent. A short list of "strategic impact" activities is excluded (u.ae).

A free zone licence is issued by the free zone authority itself (Meydan, IFZA, DMCC, JAFZA and others). You own 100.00% of the company, you can usually start with a shared flexi-desk, and the zone handles your visas. The limit: a free zone company is set up to trade inside its zone and abroad. The UAE government portal says direct sales on the mainland are generally not permitted: the company must work through a licensed mainland distributor or set up a mainland branch or company (u.ae: running a business in a free zone).

Can you convert a free zone company to a mainland company later?

Yes, but not automatically. DMCC explains that the amended Commercial Companies Law gives a framework to move a company's registration between a free zone and the mainland without closing it, with approval from both authorities (DMCC). A DET branch licence (below) can be simpler, because the original company, bank account and customs code stay in place.

Since March 2025, Dubai Executive Council Resolution No. 11 of 2025 lets Dubai free zone companies work on the mainland with a DET branch licence (AED 10,000.00 per year) or a temporary permit (AED 5,000.00, up to 6 months), after approval from their free zone (KPMG). The resolution leaves it to DET to publish which activities qualify, so confirm yours with DET before you rely on it.

Can a free zone company sell to the mainland? How goods move

For a trading company, the licence decides where your container stops and when duty is paid. The UAE applies the GCC customs duty of 5.00% on the CIF value of most imports, and VAT of 5.00% (PwC).

1. Mainland company: the goods clear customs when they arrive. You pay duty and import VAT, then sell freely across the UAE.

2. Free zone company, re-export: goods land in the zone and stay duty-suspended. When you ship them on to Saudi Arabia or Oman, no UAE duty is due on them. The buyer pays duty in its own country.

3. Free zone company, sale to the UAE market: the goods leave the zone through customs. The 5.00% duty is paid at that point, usually by your mainland distributor or through your DET branch.

Either way, you need a customs code (importer-exporter number) from Dubai Customs to clear goods. Free zone companies need one too. Meydan Free Zone lists a one-time fee of about AED 120.00 and approval in 1–2 business days when the papers are complete (Meydan FZ). Payment terms with your Chinese supplier stay the same in both cases: see Incoterms explained to decide who pays freight to Jebel Ali.

How long does it take to set up a trading company in Dubai?

The office is the hidden cost of the mainland. A DET licence needs a physical office with a tenancy contract registered in Ejari; a virtual address is not accepted (Uppersetup). DMCC's own comparison says the same: virtual offices are not allowed for mainland companies (DMCC). Your visa quota then grows with the office size.

Most free zones accept a flexi-desk. At Meydan the flexi-desk is included in the licence, and a first investor visa adds about AED 7,850.00 (visa, allocation and establishment card) on its own page (Meydan FZ). DMCC sells the desk as a separate plan: every DMCC company needs a registered address inside DMCC, and its cheapest flexi-desk plan costs AED 43,780.00 for one year (DMCC).

Meydan states that its standard digital licence is issued within 24 hours. For a mainland trading company, setup providers quote about 3–5 weeks once you include notarisation, Ejari and the bank account (indicative). The bank account is often the slowest step in both routes; our guide to paying Chinese suppliers from the UAE covers the options while you wait.

How many visas can a free zone or mainland company get?

Visas follow the office: the desk or office you rent in a free zone, or the size of your Ejari-registered office on the mainland, sets the quota.

A two-person import business rarely outgrows a flexi-desk quota; a sales team or warehouse crew in Dubai does. DMCC estimates a two-year residence visa at about AED 3,000.00 to AED 7,000.00, before the medical test and Emirates ID (DMCC). The Meydan figure is from a provider summary (BusinessDubai).

Can you set up a Dubai free zone company without visiting?

Mostly, yes. DMCC, for example, runs its setup fully online; you travel for the residence visa steps, such as Emirates ID biometrics and the medical test (DMCC). Meydan's AED 12,500.00 licence includes no visa at all, and Meydan lists a separate non-resident licence on its site (Meydan FZ). Ask your bank early which residence documents it wants.

How much does a general trading licence in Dubai cost in 2026?

Prices below are starting prices for year one. Free zones publish packages; the mainland depends on your office rent, so we show government fees only.

JAFZA looks expensive, but its price includes two visas and a workstation inside what JAFZA calls the largest customs-bonded zone in the Middle East. For a company that stores and re-exports containers, that is the real product. Its own licence fee scale starts at AED 5,000.00 for up to 7 activities in one group, and a general trading licence is a fixed AED 15,000.00 per year (JAFZA).

What does a Dubai trading licence renewal cost in year two?

One-off items such as registration drop away; the licence, establishment card and visas renew.

• Meydan: multi-year licences save up to 15.00% (Meydan FZ); the establishment card is AED 2,000.00 in year one and AED 2,200.00 on renewal (provider summary, indicative).

• DMCC: a one-time registration fee of AED 9,020.00 and a yearly licence fee of AED 20,285.00 (DMCC).

• JAFZA: the general trading licence is a yearly AED 15,000.00, plus your workstation or warehouse lease (JAFZA).

• Mainland: setup providers say the AED 15,000.00 general trading activity fee repeats every year, on top of office rent (indicative, Uppersetup).

Is a Dubai free zone company tax-free? Corporate tax and VAT

All UAE companies, free zone or mainland, are inside the corporate tax system. Taxable income up to AED 375,000.00 is taxed at 0.00% and income above it at 9.00% (PwC).

A free zone company can get 0.00% on qualifying income if it is a Qualifying Free Zone Person (QFZP). It must keep adequate substance in the zone, earn qualifying income, follow transfer pricing rules, prepare audited financial statements, and keep non-qualifying revenue below 5.00% of total revenue or AED 5,000,000.00, whichever is lower. Fail one condition and the company pays 9.00% on all its income for that year and the next four (PwC).

Here is the trap for traders. Income from customers outside free zones only qualifies if it comes from a qualifying activity listed in Ministerial Decision No. 229 of 2025, which replaced Decision No. 265 of 2023 (UAE Ministry of Finance). For goods, the relevant ones are "trading of qualifying commodities" and "distribution of goods or materials in or from a Designated Zone". Distribution only counts when the goods enter the UAE through the Designated Zone and go to a customer who resells or processes them. "Any transactions with natural persons" is an excluded activity. So a flexi-desk trading company in a zone that is not a Designated Zone usually pays 9.00% like a mainland company. Meydan, for example, is not on the VAT Designated Zones list (BusinessDubai), while Jebel Ali Free Zone is (Khaleej Times).

Small Business Relief lets a resident company with revenue up to AED 3,000,000.00 be treated as having no taxable income, for tax periods ending on or before 31/12/2026. Ministerial Decision No. 73 of 2023 excludes a QFZP (DLA Piper). Whatever the rate, every taxable person has to complete FTA registration and file its return within nine months of the end of the tax period (PwC).

VAT works the same in both routes: registration is mandatory once taxable supplies pass AED 375,000.00 a year, and voluntary from AED 187,500.00. The standard rate is 5.00% (PwC).

Do free zone companies pay VAT in the UAE?

Yes, in most cases. A free zone company registers for VAT on the same AED 375,000.00 threshold as a mainland company. The exception is narrow: some supplies of goods between companies in Designated Zones can fall outside UAE VAT, while services inside those zones stay taxable (PwC). The list of Designated Zones is set by Cabinet Decision and published by the Federal Tax Authority (FTA VAT guide on Designated Zones). Meydan is not on it, so standard VAT applies there in full.

What changed in 2025 and 2026: Resolution 11 and Ministerial Decision 229

Three recent changes matter for a trading company.

1. Mainland access for free zone firms (03/03/2025). Resolution No. 11 of 2025, published that day, created the DET branch licence and temporary permit; firms using them must keep separate financial records (KPMG).

2. A new list of qualifying activities (28/08/2025). Ministerial Decision No. 229 of 2025 repealed Decision No. 265 of 2023 and takes effect from 01/06/2023. It adds logistics services, and it lets distribution qualify only when goods go to customers who resell or process them, or to a public benefit entity. Trading of qualifying commodities stops qualifying if distribution, warehousing, logistics or inventory management makes up 51.00% or more of revenue (UAE Ministry of Finance).

3. Small Business Relief ends with periods closing on 31/12/2026. Unless the government extends it, a small trading company that used the relief goes back to the normal bands: 0.00% up to AED 375,000.00 and 9.00% above.

Worked example 1: one importer, three set-ups

Example scenario. A founder from Riyadh imports kitchen appliances from Foshan. Year one: revenue of AED 4,000,000.00, taxable profit of AED 500,000.00. Of the goods, CIF value AED 1,200,000.00, 40.00% is sold to UAE retailers and 60.00% is re-exported to Saudi Arabia and Oman.

What the example shows: duty on goods sold in the UAE is the same in every route (AED 24,000.00). The free zone saves the AED 36,000.00 of duty that a mainland importer pays up front on re-exported goods, and only a qualifying set-up in a Designated Zone saves the AED 11,250.00 of corporate tax. Option C also costs more to run, so it pays off only when profit is well above AED 375,000.00. To compare the full cost per unit, use our landed cost guide.

Worked example 2: a USD 3,000.00 first order from Muscat

Example scenario. A founder in Muscat takes a Meydan licence to invoice buyers in Oman. The first order is USD 3,000.00 FOB of phone accessories from Shenzhen, shipped straight from China to Oman, so the goods never enter the UAE. We convert at AED 3.67 per USD 1.00, the rounded rate of the dirham's long-standing dollar peg (The National), and assume a 30.00% gross margin.

On a small first order, the fixed licence cost dwarfs everything else. Duty is paid in Oman when the goods land there, because GCC duty is collected at the first point of entry into the customs union (UAE ICP). Corporate tax is 0.00% at this profit, but the company must still register and file. With a monthly order, a low-cost free zone pays for itself within year one; the mainland needs nine months of gross profit before rent.

Worked example 3: a USD 50,000.00 repeat container, founder in London

Example scenario. A founder who lives in London runs a JAFZA company. Each repeat order is one container of LED lighting worth USD 50,000.00 CIF Jebel Ali, ten containers a year. 70.00% of the goods are re-exported to wholesalers in Saudi Arabia, Kuwait and Jordan; 30.00% go to UAE distributors who resell them. We compare it with the same business run as a mainland company, at AED 3.67 per USD 1.00 and an assumed taxable profit of AED 600,000.00.

Per container, JAFZA avoids AED 6,422.50 of up-front duty (5.00% × 70.00% × 183,500.00). From the 7th container, the running total passes the AED 38,815.00 gap between the two starting prices (68,500.00 − 29,685.00), before mainland office rent is even counted. Sales to distributors who resell can qualify under Decision No. 229 if the goods come in through the zone.

The London catch. The 0.00% rate is decided in the UAE, but residence is also decided at home. If the founder takes the key decisions from London, HMRC can argue that the company's central management and control sits in the UK, which makes it UK resident (HMRC). The UK main rate of corporation tax is 25.00% (GOV.UK). As a scale check only, 25.00% of AED 600,000.00 is AED 150,000.00, against a UAE bill of AED 20,250.00 or less. Treaty rules can change the result, so get advice on where board decisions are taken.

Meydan vs IFZA vs JAFZA vs DMCC: which free zone for which trading job?

Free zones are not interchangeable. Pick the zone for what your goods actually do.

• Meydan and IFZA: low-cost, digital, flexi-desk. Good for traders whose goods ship from China straight to buyers.

• DMCC: offices in Jumeirah Lakes Towers and a commodities focus, which matters for the "qualifying commodities" tax rule. Higher entry cost.

• JAFZA: next to Jebel Ali port, warehouses, Designated Zone. Built for stock, re-export and distribution.

• Mainland: the only choice when local sales, local tenders or a showroom are the core of the business.

Which option for which importer?

Most importers fit one of these four profiles. If you are "the hybrid", start with the activity that brings most of your profit, then add the second channel when volumes justify the extra licence.

How to set up a Dubai trading company step by step

1. Map your buyers. Split expected sales into UAE businesses, UAE individuals and export. This one number decides most of the rest.

2. Pick the goods route. Direct shipment from China to the buyer, stock in a free zone warehouse, or import into the mainland.

3. Choose the zone or DET. Use the fit matrix above. Ask each provider for a written year-one quote, including visas and renewal.

4. List the licence activities. Name every product group you will trade. A missing activity can block customs clearance later.

5. Get the licence and visa. Sign the lease (mainland, with Ejari) or the flexi-desk agreement, then apply for the investor visa and Emirates ID.

6. Register for customs, corporate tax and VAT. Apply for the Dubai Customs code, register for corporate tax on the Federal Tax Authority portal EmaraTax, and track the VAT threshold.

7. Open the bank account. Bring supplier contracts, invoices and your trade plan. Until it opens, compare multi-currency accounts like Airwallex for paying suppliers in CNY.

What to check on your trade licence before the first shipment

Read the licence line by line before you book freight. The fictional licence below shows what each field means for a China importer.

By region: MENA, Europe, USA

• Gulf founders (UAE, Saudi Arabia): the UAE is part of the GCC Customs Union, which aims to collect duty once at the first point of entry into the union (UAE ICP: GCC Customs Union). In practice, check with your clearing agent how duty paid in Dubai is treated when goods move on to Riyadh or Dammam, and keep the Dubai customs declaration with the shipment.

• North Africa (Egypt, Morocco, Tunisia): goods made in China and re-exported from Dubai keep their Chinese origin, so they do not become "UAE goods" for preferential duty at home. A UAE certificate of origin cannot be issued for goods that did not originate in the UAE, and Arab free-trade preferences need about 40.00% local value added (Dubai South Business Hub, indicative). Your buyer still pays Egyptian, Moroccan or Tunisian duty and VAT on arrival, and the Dubai invoice must match the Chinese origin documents. See import documents explained and paying Chinese suppliers from Egypt.

• Other MENA founders (Jordan and the wider region): your home country still applies its own duty and VAT when the goods arrive: a Saudi buyer pays Saudi duty and VAT whatever licence you hold in Dubai. To pay suppliers, compare routes in paying Chinese suppliers from Saudi Arabia.

• European founders: a UAE company does not remove tax at home. Under the UK "central management and control" test (HMRC INTM120060), a Dubai company run day to day from London can become UK resident (see worked example 3). EU countries have their own residence rules, so get advice before you rely on a 0.00% rate.

• US founders: US citizens are taxed on worldwide income, and a foreign company they control has its own US reporting, usually on Form 5471 (IRS). For selling into the US market, a US LLC is often simpler; see US LLC for non-residents and Hong Kong vs Dubai vs US LLC.

Still unsure? The Setup Route Finder asks seven questions and suggests a structure.

Mistakes to avoid with a Dubai trading licence

• Assuming "free zone" means 0.00% tax. It only applies to qualifying income, and general trading outside a Designated Zone rarely qualifies.

• Selling straight to UAE customers from a free zone without a distributor, DET branch licence or permit.

• Choosing the wrong activity. A licence for one goods group does not cover another; adding activities later costs extra.

• Forgetting the customs code until the first container is at the port.

• Comparing package prices only. Visas, establishment card, renewal and office upgrades often double the first quote.

• Missing VAT registration once sales pass AED 375,000.00.

If it goes wrong: if goods are stuck at the port, ask your clearing agent to file the customs code request at once and move the goods to a bonded warehouse. If you sold to the mainland without the right licence, stop, and ask your free zone about a DET branch licence or temporary permit. If you lost QFZP status, speak to a tax adviser before your next return; the 9.00% rate then applies for five years.

Checklist before you choose a free zone or mainland licence

• Customers mapped by share: UAE businesses, UAE individuals, export.

• Goods route decided: direct shipment, free zone warehouse, or mainland import.

• Licence activities listed for every product group you sell.

• Full year-one quote in writing: licence, visas, establishment card, office.

• Customs code applied for before the first shipment leaves China.

• Corporate tax registration done, and QFZP status checked with an adviser.

• VAT threshold tracked monthly against AED 375,000.00.

• Bank account application started, with supplier contracts ready.

• Supplier checked with our supplier verification checklist.

Key takeaways

• The Dubai free zone vs mainland choice depends first on who buys your goods, not on price.

• Mainland (DET) lets you sell anywhere in the UAE but needs a physical office with Ejari.

• A free zone is cheaper to start (Meydan from AED 12,500.00) and suits re-export and direct shipments.

• Since 2025, a Dubai free zone company can sell to the mainland with a DET branch licence or temporary permit.

• Duty of 5.00% on goods sold in the UAE is the same in both routes.

• 0.00% corporate tax needs QFZP status and qualifying income; ordinary trading often pays 9.00% above AED 375,000.00.

• On a small first order the licence is the main cost; on repeat containers, a port zone's duty saving can pay for its higher price.

Glossary

DET: Dubai's Department of Economy and Tourism, which issues mainland licences.

Mainland: the UAE outside free zones; companies here can sell anywhere in the country.

Free zone: an area with its own licensing authority, 100.00% foreign ownership and duty-suspended goods.

Designated Zone: a free zone listed by the UAE for VAT purposes, with customs controls; it matters for the distribution tax rule.

QFZP: Qualifying Free Zone Person, a free zone company that meets every condition for the 0.00% rate on qualifying income.

De minimis: the small allowance of non-qualifying revenue, 5.00% of revenue or AED 5,000,000.00, whichever is lower.

Customs code: the importer-exporter number issued by Dubai Customs.

Ejari: Dubai's system for registering tenancy contracts, needed for a mainland office.

Flexi-desk: a shared desk that gives a free zone company its registered address.

CIF: cost, insurance and freight; the value on which UAE customs duty is calculated.

FAQ

Can a Dubai free zone company sell to customers on the mainland? Yes, through a mainland distributor, or with a DET branch licence (AED 10,000.00 a year) or a temporary permit (AED 5,000.00, up to 6 months) under Resolution No. 11 of 2025. Duty of 5.00% is paid when goods leave the zone.

Is a free zone trading company really tax-free in the UAE? Not automatically. Only qualifying income of a QFZP is taxed at 0.00%. Sales to individuals, and trading from a zone that is not a Designated Zone, are non-qualifying, so that profit is taxed at 9.00% above AED 375,000.00.

What is the cheapest trading licence in Dubai in 2026? Among official prices, Meydan Free Zone starts at AED 12,500.00 with a flexi-desk and no visa. Partner prices for IFZA start at about AED 12,900.00 (indicative).

Do I need an office for a mainland trading licence? Yes. DET requires a physical office with an Ejari-registered tenancy contract, and your visa quota depends on its size.

Does a free zone company need a Dubai Customs code? Yes. It needs one to clear goods into the zone and to move goods into the UAE market.

When must a Dubai trading company register for VAT? When taxable supplies pass AED 375,000.00 over 12 months. You may register voluntarily from AED 187,500.00.

Is JAFZA better than Meydan for importers? For stock and re-export, usually yes: JAFZA sits by Jebel Ali port and is a Designated Zone. For goods shipped straight from China to buyers, Meydan's lower price often makes more sense.

How long does it take to get a free zone trading licence in Dubai? Meydan Free Zone states that its standard digital licence is issued within 24 hours once documents are complete. Visas, the customs code and the bank account take longer, so plan a few weeks before the first shipment.

Can a non-resident open a Dubai free zone company for importing from China? Yes. Free zones accept foreign founders with 100.00% ownership, and DMCC, for example, only needs you in person for residence visa steps such as biometrics and the medical test.

What is the difference between an offshore company and a free zone company in Dubai? DMCC notes that an offshore company cannot have a physical presence, issue visas or trade within the UAE market; it suits holding and investment. For importing from China, the real choice is free zone vs mainland.

How many visas does a Dubai free zone flexi-desk allow? At DMCC, up to 3 visas; bigger offices carry more. Other zones set their own limits, so ask for the quota in writing before you sign.

Did the free zone tax rules for traders change in 2025? Yes. Ministerial Decision No. 229 of 2025 replaced the 2023 list of qualifying activities and applies from 01/06/2023. It adds logistics services and limits qualifying distribution to sales to resellers, processors or public benefit entities, so check whether a filed return needs amending.

Related guides

• Hong Kong vs Dubai vs US LLC: Best Company Setup for Importers (2026)
• Pay Chinese Supplier from UAE: Banks vs Wise (2026)
• Landed Cost China Imports: Formula & Examples (2026)
• Setup Route Finder: which company should you open?

This guide is general information. It is not legal, tax or financial advice. Licence fees, free zone packages and tax rules change often; confirm with the free zone, DET, the Federal Tax Authority and a licensed adviser before you commit.

Sources

• u.ae: Full foreign ownership of commercial companies (checked 31/10/2026)

• PwC Worldwide Tax Summaries: UAE taxes on corporate income (checked 31/10/2026)

• PwC Worldwide Tax Summaries: UAE free zone regime and small business relief (checked 31/10/2026)

• PwC Worldwide Tax Summaries: UAE VAT and customs duty (checked 31/10/2026)

• UAE Ministry of Finance: Ministerial Decision No. 229 of 2025 on qualifying and excluded activities (checked 31/10/2026)

• PwC Worldwide Tax Summaries: UAE corporate tax administration (checked 31/10/2026)

• u.ae: Running a business in a free zone (checked 31/10/2026)

• Federal Tax Authority: VAT guide on Designated Zones, VATGDZ1 (checked 31/10/2026)

• u.ae: Value Added Tax, introduced 01/01/2018 (checked 31/10/2026)

• DLA Piper: Ministerial Decision on small business relief (checked 31/10/2026)

• KPMG: Dubai resolution enabling free zone companies to operate on the mainland (checked 31/10/2026)

• Meydan Free Zone: licence and visa packages (checked 31/10/2026)

• Meydan Free Zone: customs code (checked 31/10/2026)

• DMCC: Dubai free zone company setup cost (checked 31/10/2026)

• JAFZA: What is a trading licence (checked 31/10/2026)

• Osome: JAFZA company formation cost, indicative (checked 31/10/2026)

• BusinessDubai: IFZA vs Meydan, partner prices, indicative (checked 31/10/2026)

• BusinessDubai: Meydan Free Zone setup and Designated Zone status (checked 31/10/2026)

• Uppersetup: Dubai mainland DET licences, indicative (checked 31/10/2026)

• UAE ICP: Customs Union for GCC states (checked 31/10/2026)

• HMRC: INTM120060 company residence, central management and control (checked 31/10/2026)

• DMCC: Mainland vs free zone vs offshore, visa quotas and conversion (checked 31/10/2026)

• GOV.UK: Corporation Tax rates (checked 31/10/2026)

• The National: UAE dirham peg to the US dollar (checked 31/10/2026)

• BusinessDubai: Designated Zones actually on the FTA list, indicative (checked 31/10/2026)

• Dubai South Business Hub: Certificate of origin in the UAE, indicative (checked 31/10/2026)

• IRS: About Form 5471 (checked 31/10/2026)

• Federal Tax Authority: Corporate tax (checked 31/10/2026)

• Khaleej Times: UAE Designated Zones list (checked 31/10/2026)