{"_meta":{"country":"AE","generated":"2026-10-30","schema":"subnational v1 (ae)","rule":"Official sources only (federal portals, the Federal Tax Authority, the Ministry of Finance, ICP, emirate land and education departments, free-zone authorities). Every published fact has a tier-A source read on the stated date; facts that could not be confirmed are withheld with the reason. Licence and setup fees are not collected. Facts only: no ranks or recommendations.","disclaimer":"Information, not tax, legal or immigration advice. UAE fees and rules change by decision without long notice; confirm the current position with the authority named before you act.","sources":[{"name":"UAE Government Portal, Taxation","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","tier":"A"},{"name":"UAE Government Portal, Corporate tax","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax","tier":"A"},{"name":"Ministry of Finance, Corporate tax","url":"https://mof.gov.ae/corporate-tax/","tier":"A"},{"name":"ICP, UAE Golden Residency guide","url":"https://icp.gov.ae/en/services/uae-golden-residency/","tier":"A"},{"name":"FTA, Cabinet Decision No. 85 of 2022 (unofficial translation)","url":"https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Cabinet%20Decision%2085%20of%202022%20-%20For%20publishing.pdf","tier":"A"},{"name":"UAE Government Portal, Civil marriage (personal status affairs for non-Muslims)","url":"https://u.ae/en/information-and-services/social-affairs/Life-events/marriages/personal-status-affairs-for-non-muslims","tier":"A"},{"name":"MoF Ministerial Decision 229 of 2025 (repeals MD 265 of 2023; de minimis article)","url":"https://mof.gov.ae/wp-content/uploads/2025/09/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf","tier":"A"},{"name":"Dubai Land Department, Dubai Real Estate Legislation","url":"https://rdc.dubailand.gov.ae/Assets/img/Real_Estate_Legislation_en.pdf","tier":"A"},{"name":"UAE Government Portal, Expatriates buying a property","url":"https://u.ae/en/information-and-services/moving-to-the-uae/expatriates-buying-a-property-in-the-uae","tier":"A"},{"name":"UAE Government Portal, Leasing a property in the UAE","url":"https://u.ae/en/information-and-services/moving-to-the-uae/leasing-a-property-in-the-uae","tier":"A"},{"name":"UAE Government Portal, Private schools","url":"https://u.ae/en/information-and-services/education/school-education-k-12/private-schools-in-the-uae","tier":"A"},{"name":"Dubai Land Department","url":"https://dubailand.gov.ae/en/frequently-asked-questions/","tier":"A"},{"name":"UAE Government Portal, The Federal Judiciary","url":"https://u.ae/en/about-the-uae/the-uae-government/the-federal-judiciary","tier":"A"},{"name":"UAE Government Portal, Track visa application and validity","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/track-visa-application-and-validity","tier":"A"},{"name":"ADREC","url":"https://adrec.gov.ae/en/rules_and_regulations/registration","tier":"A"},{"name":"Ajman government service catalogue, Sale registration of a real estate unit","url":"https://www.ajman.ae/en/servicecatalog/services/3162","tier":"A"},{"name":"RAK Municipality (Sanad), Real estate sale contract registration","url":"https://sanad.mun.rak.ae/docs/en/services-card-arabic-temp-28","tier":"A"},{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A"},{"name":"Ajman Free Zone official site","url":"https://afz.gov.ae/","tier":"A"},{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A"},{"name":"Ajman Media City official site","url":"https://amc.gov.ae/","tier":"A"},{"name":"ADGM official site","url":"https://www.adgm.com/","tier":"A"},{"name":"ADGM official site","url":"https://www.adgm.com/adgm-courts/english-common-law","tier":"A"},{"name":"Khalifa Economic Zones Abu Dhabi (KEZAD) official site","url":"https://www.kezadgroup.com/en","tier":"A"},{"name":"Masdar, newsroom article on the Free Zone","url":"https://masdar.ae/en/news/newsroom/masdar-free-zone-encouraging-entrepreneurship-and-abu-dhabi-private-sector-growth","tier":"A"},{"name":"twofour54 official site","url":"https://www.twofour54.com/en/","tier":"A"},{"name":"Dubai Multi Commodities Centre (DMCC) official site","url":"https://dmcc.ae/","tier":"A"},{"name":"Dubai CommerCity official site","url":"https://www.dubaicommercity.ae/","tier":"A"},{"name":"Dubai Design District official site","url":"https://dubaidesigndistrict.com/","tier":"A"},{"name":"Dubai HealthCare City official site","url":"https://dhcc.ae/","tier":"A"},{"name":"Dubai Humanitarian City official site","url":"https://dubaihumanitarian.ae/","tier":"A"},{"name":"Dubai International Academic City official site","url":"https://diacedu.ae/","tier":"A"},{"name":"DIFC official site","url":"https://www.difc.com/","tier":"A"},{"name":"Dubai Internet City official site","url":"https://dic.ae/","tier":"A"},{"name":"Dubai Knowledge Park official site","url":"https://dkp.ae/","tier":"A"},{"name":"Dubai Maritime City official site","url":"https://dubaimaritimecity.com/","tier":"A"},{"name":"Dubai Media City official site","url":"https://dmc.ae/","tier":"A"},{"name":"Dubai Outsource City official site","url":"https://dubaioutsourcecity.ae/","tier":"A"},{"name":"Dubai Production City official site","url":"https://dpc.ae/","tier":"A"},{"name":"Dubai Science Park official site","url":"https://dsp.ae/","tier":"A"}],"counts":{"units":7,"free_zones":36,"corridors":4,"federal_claims":10,"official_claims":223,"withheld":30}},"federal":{"personal_income_tax_has":{"value":false,"unit":"bool","text":"The UAE does not levy personal income tax on individuals.","basis":"UAE federal tax framework","source":{"name":"UAE Government Portal, Taxation","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"PwC Worldwide Tax Summaries, UAE individual taxes on personal income","url":"https://taxsummaries.pwc.com/united-arab-emirates/individual/taxes-on-personal-income","tier":"B"}},"corporate_tax_rate_pct":{"value":9,"unit":"pct","text":"In 2026 the UAE federal corporate tax rate is 9 per cent on taxable income above AED 375,000.","basis":"Federal Decree-Law 47/2022; Cabinet Decision 116/2022","source":{"name":"UAE Government Portal, Corporate tax","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"PwC Worldwide Tax Summaries, UAE corporate income tax","url":"https://taxsummaries.pwc.com/united-arab-emirates/corporate/taxes-on-corporate-income","tier":"B"}},"corporate_tax_threshold_aed":{"value":375000,"unit":"aed","text":"Taxable income up to AED 375,000 is taxed at 0 per cent and income above it at 9 per cent.","basis":"Cabinet Decision 116/2022","source":{"name":"UAE Government Portal, Corporate tax","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"PwC Worldwide Tax Summaries, UAE corporate income tax","url":"https://taxsummaries.pwc.com/united-arab-emirates/corporate/taxes-on-corporate-income","tier":"B"},"note":"Field renamed from federal.threshold_aed as instructed."},"qualifying_free_zone_rate_pct":{"value":0,"unit":"pct","text":"A Qualifying Free Zone Person pays 0 per cent corporate tax on its qualifying income.","basis":"Federal Decree-Law 47/2022","source":{"name":"Ministry of Finance, Corporate tax","url":"https://mof.gov.ae/corporate-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"PwC Worldwide Tax Summaries, UAE corporate income tax","url":"https://taxsummaries.pwc.com/united-arab-emirates/corporate/taxes-on-corporate-income","tier":"B"},"note":"Non-qualifying income of a QFZP is taxed at 9 per cent per PwC. The u.ae page does not state the 0 per cent rate, the MoF page does."},"vat_rate_pct":{"value":5,"unit":"pct","text":"The UAE standard VAT rate in 2026 is 5 per cent.","basis":"Federal Decree-Law 8/2017 on VAT","source":{"name":"UAE Government Portal, Taxation","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Federal Tax Authority, VAT","url":"https://tax.gov.ae/en/taxes/vat.aspx","tier":"A"},"note":"Legal basis not cited on either page; basis shown is from general knowledge and should be confirmed."},"golden_visa_property_min_aed":{"value":2000000,"unit":"aed","text":"A real estate investor needs properties worth at least AED 2 million in total for the UAE Golden Visa.","basis":"ICP Golden Residency programme","source":{"name":"ICP, UAE Golden Residency guide","url":"https://icp.gov.ae/en/services/uae-golden-residency/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"GDRFA Dubai, golden residence permit (investors)","url":"https://www.gdrfad.gov.ae/en/services/8ea80da4-f43e-11eb-0320-0050569629e8","tier":"A"},"note":"Property minimum agreed by ICP, DLD and GDRFA Dubai. Residence duration is a separate claim (federal.golden_visa_duration_years), withheld because u.ae differs."},"golden_visa_authority":{"value":"ICP (federal); GDRFA Dubai for Dubai","unit":"text","text":"The Golden Residency programme is run by the federal ICP, and GDRFA Dubai publishes its own golden residence permit service for investors.","basis":"ICP; GDRFA Dubai","source":{"name":"ICP, UAE Golden Residency guide","url":"https://icp.gov.ae/en/services/uae-golden-residency/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"GDRFA Dubai, golden residence permit (investors)","url":"https://www.gdrfad.gov.ae/en/services/8ea80da4-f43e-11eb-0320-0050569629e8","tier":"A"},"note":"ICP page does not mention GDRFA; GDRFA page shows the Dubai service. Wording kept to what each page says."},"tax_residency_rule":{"value":"Resident if the usual or primary residence and the centre of financial and personal interests are in the UAE; or present 183 days or more in 12 consecutive months; or present 90 days or more in 12 months with UAE nationality, a valid residence permit or GCC nationality, plus a permanent place of residence or employment or a business in the UAE","unit":"text","text":"Under Cabinet Decision 85 of 2022 a natural person is a UAE tax resident on a centre-of-interests test, on 183 days of presence in 12 months, or on 90 days with a residence link.","basis":"Cabinet Decision 85 of 2022, Article 4 (effective 1 March 2023)","source":{"name":"FTA, Cabinet Decision No. 85 of 2022 (unofficial translation)","url":"https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Cabinet%20Decision%2085%20of%202022%20-%20For%20publishing.pdf","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority). Text read from the PDF saved by the fetch tool; Ministry of Finance and Ministerial Decision 27 of 2023 pages not opened."},"non_muslim_inheritance_rule":{"value":"Federal Decree-Law 41 of 2022 (civil personal status, in force 1 February 2023) covers inheritance and wills of non-Muslims; non-Muslim residents may choose to follow the law of their home country. Abu Dhabi Law 14 of 2021 concerns civil marriage, not inheritance.","unit":"text","text":"Non-Muslim residents are covered by the federal civil personal status law, which includes inheritance and wills, and may opt for their home-country law.","basis":"Federal Decree-Law 41 of 2022; Abu Dhabi Law 14 of 2021 (civil marriage)","source":{"name":"UAE Government Portal, Civil marriage (personal status affairs for non-Muslims)","url":"https://u.ae/en/information-and-services/social-affairs/Life-events/marriages/personal-status-affairs-for-non-muslims","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Abu Dhabi Judicial Department, non-Muslim personal status and inheritance courts","url":"https://www.adjd.gov.ae/EN/Pages/Other%20Languages/Urdu/The-Personal-Status-and-Inheritance-Courts-For-Non--Muslims.aspx","tier":"A"},"note":"Equal-share and will-registration details not published: uaelegislation.gov.ae returned 403 and elaws.moj.gov.ae was unreachable, so the decree text was not read directly. The \"effective 1 February 2023\" date is from a search extract, not a page opened. Abu Dhabi will venue (ADJD vs ADGM) not resolved; ADGM Courts exclude inheritance disputes per adgm.com."},"qualifying_free_zone_regime":{"value":"Qualifying Free Zone Person: 0% corporate tax on Qualifying Income, 9% on non-qualifying income; Cabinet Decision 100 of 2023 and Ministerial Decision 265 of 2023 (repealed and restated by Ministerial Decision 229 of 2025) set qualifying and excluded activities; de minimis: non-qualifying revenue at most 5% of total revenue or AED 5,000,000, whichever is lower.","unit":"text","text":"In 2026 a Qualifying Free Zone Person pays 0% on qualifying income and 9% on other income, provided non-qualifying revenue stays within the lower of 5% of revenue or AED 5 million.","basis":"Cabinet Decision 100/2023; Ministerial Decisions 265/2023 and 229/2025","source":{"name":"MoF Ministerial Decision 229 of 2025 (repeals MD 265 of 2023; de minimis article)","url":"https://mof.gov.ae/wp-content/uploads/2025/09/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"FTA Free Zone Persons Corporate Tax Guide (tax.gov.ae); PwC tax summaries for 0%/9%","url":"https://tax.gov.ae/Datafolder/Files/Guides/CT/Free%20Zone%20Persons%20-%2020%2005%202024%20final%20for%20GCD.pdf","tier":"A"},"note":"MD 229/2025 article 6 repeals MD 265/2023 and its text says it applies from 1 June 2023 (as read). Same 5%/AED 5m test. Qualifying activities list itself not reproduced."}},"units":{"AE-DU":{"id":"AE-DU","name":"Dubai","capital":"Dubai","official":{"property_transfer_fee_pct":{"value":4,"unit":"pct","text":"In Dubai the fee for registering a real property sale contract is 4 per cent of the contract value, shared equally unless agreed otherwise.","basis":"Dubai Land Department fee table, Table of Fees for Registration of Real Property Dispositions","source":{"name":"Dubai Land Department, Dubai Real Estate Legislation","url":"https://rdc.dubailand.gov.ae/Assets/img/Real_Estate_Legislation_en.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Dubai Land Department news","url":"https://dubailand.gov.ae/en/news-media/dld-calls-on-developers-to-pay-property-registration-fees-within-60-days/","tier":"A"},"note":"Separate flat AED 4,000 registration fee at trustee offices plus service fees per DLD FAQ; admin fees not totalled."},"foreign_freehold":{"value":"designated_areas","unit":"level","text":"Foreigners may own freehold property in Dubai in areas designated by the Ruler.","basis":"Law No. 7 of 2006; Regulation No. 3 of 2006","source":{"name":"UAE Government Portal, Expatriates buying a property","url":"https://u.ae/en/information-and-services/moving-to-the-uae/expatriates-buying-a-property-in-the-uae","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Dubai Land Department FAQ","url":"https://dubailand.gov.ae/en/frequently-asked-questions/","tier":"A"},"note":"u.ae cites Regulation 3/2006 Art. 3; DLD FAQ cites Law 7/2006. No official list of areas read."},"housing_fee_on_rent_pct":{"value":5,"unit":"pct","text":"Dubai tenants pay a municipality housing fee of 5 per cent of annual rent, added to the DEWA bill.","basis":"Dubai Municipality housing fee","source":{"name":"UAE Government Portal, Leasing a property","url":"https://u.ae/en/information-and-services/moving-to-the-uae/leasing-a-property-in-the-uae","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"DEWA understand your bill","url":"https://www.dewa.gov.ae/~/media/understand-bill/bill5.html","tier":"A"}},"schools_regulator":{"value":"KHDA","unit":"text","text":"Private schools in Dubai are regulated by KHDA.","basis":null,"source":{"name":"UAE Government Portal, Private schools","url":"https://u.ae/en/information-and-services/education/school-education-k-12/private-schools-in-the-uae","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"KHDA School Fees Framework","url":"https://www.khda.gov.ae/CMS/WebParts/TextEditor/Documents/FeeFramework-English.pdf","tier":"A"}},"school_fee_rule":{"value":"Fee increases are linked to the school inspection rating and the Education Cost Index","unit":"text","text":"In Dubai, how much a private school may raise fees depends on its inspection rating and the Education Cost Index set by KHDA (2.35 per cent for 2025-26).","basis":"KHDA School Fees Framework","source":{"name":"UAE Government Portal, Private schools","url":"https://u.ae/en/information-and-services/education/school-education-k-12/private-schools-in-the-uae","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"KHDA ECI 2025-26 news","url":"https://web.khda.gov.ae/en/About-Us/News/2025/Education-Cost-Index","tier":"A"},"note":"u.ae page does not mention the ECI; multiplier table not verified. 2026-27 ECI not found."},"land_department":{"value":"Dubai Land Department; https://dubailand.gov.ae","unit":"text","text":"Dubai property is registered with the Dubai Land Department.","basis":null,"source":{"name":"Dubai Land Department","url":"https://dubailand.gov.ae/en/frequently-asked-questions/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"UAE Government Portal, Expatriates buying a property","url":"https://u.ae/en/information-and-services/moving-to-the-uae/expatriates-buying-a-property-in-the-uae","tier":"A"}},"courts":{"value":"Dubai Courts (onshore); DIFC Courts for DIFC matters","unit":"text","text":"Dubai has its own local court system, Dubai Courts, and the DIFC Courts hear civil and commercial cases that relate to the DIFC.","basis":"Dubai Law No. 12 of 2004 (DIFC Courts)","source":{"name":"UAE Government Portal, The Federal Judiciary","url":"https://u.ae/en/about-the-uae/the-uae-government/the-federal-judiciary","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"DIFC Courts, court structure","url":"https://www.difccourts.ae/about/court-structure","tier":"A"},"note":"DIFC Courts page does not itself state the common-law basis; Dubai Law 12 of 2004 is from a search extract, not opened."},"residence_visa_authority":{"value":"GDRFA Dubai","unit":"text","text":"Residence visa applications for Dubai are handled by the General Directorate of Residency and Foreigners Affairs, Dubai.","basis":null,"source":{"name":"UAE Government Portal, Track visa application and validity","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/track-visa-application-and-validity","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"UAE Government Portal, Where to apply for entry permits or visas","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/where-to-apply-for-entry-permits-or-visas","tier":"A"}}},"free_zones":["FZ-dmcc","FZ-dafz","FZ-dcc","FZ-d3","FZ-dhcc","FZ-dhc","FZ-diac","FZ-difc","FZ-dic","FZ-dkp","FZ-dmaritime","FZ-dmc","FZ-doc","FZ-dpc","FZ-dsp","FZ-dso","FZ-dsouth","FZ-dsc","FZ-jafza","FZ-meydan","FZ-nip"]},"AE-AZ":{"id":"AE-AZ","name":"Abu Dhabi","capital":"Abu Dhabi","official":{"foreign_freehold":{"value":"designated_areas","unit":"level","text":"Non-UAE nationals may own property in Abu Dhabi only within designated investment areas.","basis":"Law No. 19 of 2005 (investment areas); Law No. 3 of 2015","source":{"name":"ADREC Registration Ownership","url":"https://adrec.gov.ae/en/rules_and_regulations/registration","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"UAE Government Portal, Expatriates buying a property","url":"https://u.ae/en/information-and-services/moving-to-the-uae/expatriates-buying-a-property-in-the-uae","tier":"A"},"note":"u.ae says expatriates may own floors and apartments, not land; ADREC excludes ground floors. Brief hint 'Law 3/2015' is the sector law, the investment-area basis cited is Law 19/2005."},"freehold_examples":{"value":"Yas Island, Saadiyat Island","unit":"text","text":"Abu Dhabi names Yas Island and Saadiyat Island among its nine designated investment areas for expatriate ownership.","basis":"Law No. 19 of 2005 as amended","source":{"name":"UAE Government Portal, Expatriates buying a property","url":"https://u.ae/en/information-and-services/moving-to-the-uae/expatriates-buying-a-property-in-the-uae","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority). Page says nine areas \"including\" these two; the full list was not read, so the previous nine-name list stays unpublished."},"housing_fee_on_rent_pct":{"value":5,"unit":"pct","text":"Abu Dhabi tenants pay a municipality fee of 5 per cent of the higher of rental value or rental index, billed with utilities.","basis":"Resolution 49/2018","source":{"name":"UAE Government Portal, Leasing a property","url":"https://u.ae/en/information-and-services/moving-to-the-uae/leasing-a-property-in-the-uae","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"ADDC Municipality fee page","url":"https://www.addc.ae/en-US/residential/Pages/Municipality-Fee.aspx","tier":"A"},"note":"Hint of 3% is wrong per these pages. UAE nationals exempt for own residential use per search extract."},"land_department":{"value":"Abu Dhabi Real Estate Centre (ADREC); https://adrec.gov.ae","unit":"text","text":"Abu Dhabi property registration is handled by the Abu Dhabi Real Estate Centre.","basis":null,"source":{"name":"ADREC","url":"https://adrec.gov.ae/en/rules_and_regulations/registration","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"ADREC Property Ownership","url":"https://adrec.gov.ae/en/rules_and_regulations/property-ownership","tier":"A"}},"schools_regulator":{"value":"ADEK","unit":"text","text":"Private schools in Abu Dhabi are supervised by the Department of Education and Knowledge (ADEK).","basis":null,"source":{"name":"UAE Government Portal, Private schools","url":"https://u.ae/en/information-and-services/education/school-education-k-12/private-schools-in-the-uae","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority)."},"residence_visa_authority":{"value":"ICP","unit":"text","text":"Residence visa applications for Abu Dhabi are tracked through the federal ICP.","basis":null,"source":{"name":"UAE Government Portal, Track visa application and validity","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/track-visa-application-and-validity","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"UAE Government Portal, Where to apply for entry permits or visas","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/where-to-apply-for-entry-permits-or-visas","tier":"A"},"note":"Where-to-apply page words the offline route as GDRFA of each emirate; the track page names ICP for all emirates except Dubai."},"courts":{"value":"Abu Dhabi Judicial Department (ADJD); ADGM Courts within ADGM","unit":"text","text":"Abu Dhabi runs its own local courts through the Abu Dhabi Judicial Department, and the ADGM Courts handle civil and commercial matters in ADGM.","basis":null,"source":{"name":"UAE Government Portal, The Federal Judiciary","url":"https://u.ae/en/about-the-uae/the-uae-government/the-federal-judiciary","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Abu Dhabi Judicial Department, Courts","url":"https://www.adjd.gov.ae/en/pages/courtss.aspx","tier":"A"},"note":"ADGM Courts per adgm.com FAQ (modelled on the English judicial system, civil and commercial, excludes criminal, family and inheritance); that page not recorded as a separate source."}},"free_zones":["FZ-adafz","FZ-adgm","FZ-kezad","FZ-masdar","FZ-twofour54"]},"AE-SH":{"id":"AE-SH","name":"Sharjah","capital":"Sharjah","official":{"schools_regulator":{"value":"SPEA","unit":"text","text":"Private education in Sharjah is regulated by the Sharjah Private Education Authority (SPEA).","basis":null,"source":{"name":"UAE Government Portal, Private schools","url":"https://u.ae/en/information-and-services/education/school-education-k-12/private-schools-in-the-uae","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority)."},"land_department":{"value":"Sharjah Real Estate Registration Department","unit":"text","text":"Real estate and usufruct rights in Sharjah are registered with the Sharjah Real Estate Registration Department.","basis":null,"source":{"name":"UAE Government Portal, Expatriates buying a property","url":"https://u.ae/en/information-and-services/moving-to-the-uae/expatriates-buying-a-property-in-the-uae","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority). u.ae leasing page names Sharjah Municipality for lease registration and its Rent Regulation Department for disputes."},"courts":{"value":"Federal courts (Ministry of Justice)","unit":"text","text":"Sharjah follows the federal court system overseen by the Ministry of Justice.","basis":null,"source":{"name":"UAE Government Portal, The Federal Judiciary","url":"https://u.ae/en/about-the-uae/the-uae-government/the-federal-judiciary","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority)."},"residence_visa_authority":{"value":"ICP","unit":"text","text":"Residence visa applications for Sharjah are tracked through the federal ICP.","basis":null,"source":{"name":"UAE Government Portal, Track visa application and validity","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/track-visa-application-and-validity","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"UAE Government Portal, Where to apply for entry permits or visas","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/where-to-apply-for-entry-permits-or-visas","tier":"A"},"note":"Where-to-apply page words the offline route as GDRFA of each emirate; track page names ICP."}},"free_zones":["FZ-hfza","FZ-saif","FZ-shams"]},"AE-AJ":{"id":"AE-AJ","name":"Ajman","capital":"Ajman","official":{"schools_regulator":{"value":"MoE","unit":"text","text":"Private schools in Ajman are supervised by the Ministry of Education.","basis":null,"source":{"name":"UAE Government Portal, Private schools","url":"https://u.ae/en/information-and-services/education/school-education-k-12/private-schools-in-the-uae","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority)."},"land_department":{"value":"Department of Land and Real Estate Regulation, Ajman","unit":"text","text":"Property registration in Ajman is handled by the Department of Land and Real Estate Regulation.","basis":null,"source":{"name":"UAE Government Portal, Leasing a property in the UAE","url":"https://u.ae/en/information-and-services/moving-to-the-uae/leasing-a-property-in-the-uae","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Ajman government service catalogue, Sale registration of a real estate unit","url":"https://www.ajman.ae/en/servicecatalog/services/3162","tier":"A"},"note":"ajmanre.gov.ae was unreachable, so the department site itself was not read."},"property_transfer_fee_pct":{"value":3,"unit":"pct","text":"In Ajman the sale registration fee for non-citizens is 3 per cent of the property value (minimum AED 3,000), against 2 per cent for UAE and GCC citizens, and the buyer bears it.","basis":"Ajman Department of Land and Real Estate Regulation, sale registration service","source":{"name":"Ajman government service catalogue, Sale registration of a real estate unit","url":"https://www.ajman.ae/en/servicecatalog/services/3162","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority). Page is undated and some entries are garbled per the fetch; confirm the minimum before use. Foreign non-resident land purchases carry a separate minimum of AED 10,000 by area and use."},"courts":{"value":"Federal courts (Ministry of Justice)","unit":"text","text":"Ajman follows the federal court system overseen by the Ministry of Justice.","basis":null,"source":{"name":"UAE Government Portal, The Federal Judiciary","url":"https://u.ae/en/about-the-uae/the-uae-government/the-federal-judiciary","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority)."},"residence_visa_authority":{"value":"ICP","unit":"text","text":"Residence visa applications for Ajman are tracked through the federal ICP.","basis":null,"source":{"name":"UAE Government Portal, Track visa application and validity","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/track-visa-application-and-validity","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"UAE Government Portal, Where to apply for entry permits or visas","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/where-to-apply-for-entry-permits-or-visas","tier":"A"},"note":"Where-to-apply page words the offline route as GDRFA of each emirate; track page names ICP."}},"free_zones":["FZ-afz","FZ-amc"]},"AE-UQ":{"id":"AE-UQ","name":"Umm Al Quwain","capital":"Umm Al Quwain","official":{"schools_regulator":{"value":"MoE","unit":"text","text":"Private schools in Umm Al Quwain are supervised by the Ministry of Education.","basis":null,"source":{"name":"UAE Government Portal, Private schools","url":"https://u.ae/en/information-and-services/education/school-education-k-12/private-schools-in-the-uae","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority)."},"land_department":{"value":"Land and Property Department, Umm Al Quwain","unit":"text","text":"Property registration in Umm Al Quwain is handled by the Land and Property Department.","basis":null,"source":{"name":"UAE Government Portal, Leasing a property in the UAE","url":"https://u.ae/en/information-and-services/moving-to-the-uae/leasing-a-property-in-the-uae","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority). ld.uaq.ae was unreachable."},"courts":{"value":"Federal courts (Ministry of Justice)","unit":"text","text":"Umm Al Quwain follows the federal court system overseen by the Ministry of Justice.","basis":null,"source":{"name":"UAE Government Portal, The Federal Judiciary","url":"https://u.ae/en/about-the-uae/the-uae-government/the-federal-judiciary","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority)."},"residence_visa_authority":{"value":"ICP","unit":"text","text":"Residence visa applications for Umm Al Quwain are tracked through the federal ICP.","basis":null,"source":{"name":"UAE Government Portal, Track visa application and validity","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/track-visa-application-and-validity","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"UAE Government Portal, Where to apply for entry permits or visas","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/where-to-apply-for-entry-permits-or-visas","tier":"A"},"note":"Where-to-apply page words the offline route as GDRFA of each emirate; track page names ICP."}},"free_zones":["FZ-uaqftz"]},"AE-RK":{"id":"AE-RK","name":"Ras Al Khaimah","capital":"Ras Al Khaimah","official":{"schools_regulator":{"value":"Department of Knowledge (RAK)","unit":"text","text":"Private education in Ras Al Khaimah is regulated by the Department of Knowledge.","basis":null,"source":{"name":"UAE Government Portal, Private schools","url":"https://u.ae/en/information-and-services/education/school-education-k-12/private-schools-in-the-uae","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority). Brief hint of MoE for RAK is wrong per u.ae."},"land_department":{"value":"Ras Al Khaimah Municipality, Land and Property Sector","unit":"text","text":"Property registration in Ras Al Khaimah is handled by the Land and Property Sector of RAK Municipality.","basis":null,"source":{"name":"UAE Government Portal, Leasing a property in the UAE","url":"https://u.ae/en/information-and-services/moving-to-the-uae/leasing-a-property-in-the-uae","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"RAK Municipality (Sanad), Real estate sale contract registration","url":"https://sanad.mun.rak.ae/docs/en/services-card-arabic-temp-28","tier":"A"}},"property_transfer_fee_pct":{"value":4,"unit":"pct","text":"In Ras Al Khaimah the real estate sale contract fee is 2 per cent of market value for the seller and 2 per cent for the buyer, 4 per cent in total.","basis":"RAK Municipality service card ZL13","source":{"name":"RAK Municipality (Sanad), Real estate sale contract registration","url":"https://sanad.mun.rak.ae/docs/en/services-card-arabic-temp-28","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority). Portal marks the page as stale; confirm fee and farmland/warehouse exceptions with the RAK Customer Happiness Center before use."},"foreign_freehold":{"value":"designated_areas","unit":"level","text":"Non-UAE nationals may own property in Ras Al Khaimah freehold areas such as Al Hamra Village, Mina Al Arab and Al Marjan Island.","basis":"RAK Municipality service card ZL13","source":{"name":"RAK Municipality (Sanad), Real estate sale contract registration","url":"https://sanad.mun.rak.ae/docs/en/services-card-arabic-temp-28","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority). Freehold list on the card: Al Hamra Village, Mina Al Arab, Al Marjan Island, RAK Central, Julphar Towers, Al Maareedh plots, Beach District (upcoming). Page flagged stale; developer NOC needed for freehold sales."},"courts":{"value":"RAK Courts","unit":"text","text":"Ras Al Khaimah maintains its own local judicial department, RAK Courts.","basis":null,"source":{"name":"UAE Government Portal, The Federal Judiciary","url":"https://u.ae/en/about-the-uae/the-uae-government/the-federal-judiciary","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority)."},"residence_visa_authority":{"value":"ICP","unit":"text","text":"Residence visa applications for Ras Al Khaimah are tracked through the federal ICP.","basis":null,"source":{"name":"UAE Government Portal, Track visa application and validity","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/track-visa-application-and-validity","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"UAE Government Portal, Where to apply for entry permits or visas","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/where-to-apply-for-entry-permits-or-visas","tier":"A"},"note":"Where-to-apply page words the offline route as GDRFA of each emirate; track page names ICP."}},"free_zones":["FZ-rakinnovation","FZ-rakez"]},"AE-FU":{"id":"AE-FU","name":"Fujairah","capital":"Fujairah","official":{"schools_regulator":{"value":"MoE","unit":"text","text":"Private schools in Fujairah are supervised by the Ministry of Education.","basis":null,"source":{"name":"UAE Government Portal, Private schools","url":"https://u.ae/en/information-and-services/education/school-education-k-12/private-schools-in-the-uae","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority)."},"land_department":{"value":"Land and Property Management Department, Fujairah","unit":"text","text":"Property registration in Fujairah is handled by the Land and Property Management Department.","basis":null,"source":{"name":"UAE Government Portal, Leasing a property in the UAE","url":"https://u.ae/en/information-and-services/moving-to-the-uae/leasing-a-property-in-the-uae","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority)."},"courts":{"value":"Federal courts (Ministry of Justice)","unit":"text","text":"Fujairah follows the federal court system overseen by the Ministry of Justice.","basis":null,"source":{"name":"UAE Government Portal, The Federal Judiciary","url":"https://u.ae/en/about-the-uae/the-uae-government/the-federal-judiciary","tier":"A","read_date":"2026-10-30"},"note":"single official source (competent authority)."},"residence_visa_authority":{"value":"ICP","unit":"text","text":"Residence visa applications for Fujairah are tracked through the federal ICP.","basis":null,"source":{"name":"UAE Government Portal, Track visa application and validity","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/track-visa-application-and-validity","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"UAE Government Portal, Where to apply for entry permits or visas","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Apply-and-track-visa/where-to-apply-for-entry-permits-or-visas","tier":"A"},"note":"Where-to-apply page words the offline route as GDRFA of each emirate; track page names ICP."}},"free_zones":["FZ-fcc","FZ-ffza"]}},"free_zones":[{"id":"FZ-afz","name":"Ajman Free Zone (AFZ)","emirate":"AE-AJ","authority_url":"https://afz.gov.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":true,"focus":"General business setup","official":{"name":{"value":"Ajman Free Zone (AFZ)","unit":"text","text":"The free zone is listed on u.ae as Ajman Free Zone.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://afz.gov.ae/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: Ajman Free Zone (AFZ)"},"emirate":{"value":"AE-AJ","unit":"text","text":"Ajman Free Zone is listed under AE-AJ on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://afz.gov.ae/","tier":"A"}},"authority_url":{"value":"https://afz.gov.ae/","unit":"text","text":"The official site of Ajman Free Zone is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://afz.gov.ae/","tier":"A"},"note":"Some links redirected: ajman afz.ae -> afz.gov.ae, uaqftz.com -> uaqftz.gov.ae, difc.ae -> difc.com; the final URL is recorded."},"focus":{"value":"General business setup","unit":"text","text":"Ajman Free Zone describes its focus as: general business setup.","basis":"zone's official website","source":{"name":"Ajman Free Zone official site","url":"https://afz.gov.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":true,"unit":"bool","text":"Ajman Free Zone (AFZ) is a VAT Designated Zone on the current FTA list (Ajman Free Zone).","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"FTA, Designated Zones list (Cabinet Decisions 59/2017 and 35/2018 version)","url":"https://tax.gov.ae/-/media/Files/FTA/links/Legislation/VAT/ar/05-designated-zones.pdf","tier":"A"},"note":"Listed in the FTA list (Cabinet Decision 59/2017 as amended). Also on the 2018 FTA version. Being listed does not alone make the area outside the UAE for VAT; Article 51(1) conditions apply. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-amc","name":"Ajman Media City Free Zone","emirate":"AE-AJ","authority_url":"https://amc.gov.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Media, technology and creative fields","official":{"name":{"value":"Ajman Media City Free Zone","unit":"text","text":"The free zone is listed on u.ae as Ajman Media City.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://amc.gov.ae/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: Ajman Media City Free Zone"},"emirate":{"value":"AE-AJ","unit":"text","text":"Ajman Media City is listed under AE-AJ on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://amc.gov.ae/","tier":"A"}},"authority_url":{"value":"https://amc.gov.ae/","unit":"text","text":"The official site of Ajman Media City is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://amc.gov.ae/","tier":"A"}},"focus":{"value":"Media, technology and creative fields","unit":"text","text":"Ajman Media City describes its focus as: media, technology and creative fields.","basis":"zone's official website","source":{"name":"Ajman Media City official site","url":"https://amc.gov.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Ajman Media City does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-adafz","name":"Abu Dhabi Airport Free Zone","emirate":"AE-AZ","authority_url":null,"common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":true,"focus":null,"official":{"name":{"value":"Abu Dhabi Airport Free Zone","unit":"text","text":"The zone appears on the FTA list as Abu Dhabi Airport Free Zone.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"FTA, List of Designated Zones (21 September 2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"note":"Name as written by the FTA; the operator's own spelling ('Airports') was not confirmed because adafz.ae and adairports.ae returned HTTP 403 (not bypassed)."},"emirate":{"value":"AE-AZ","unit":"text","text":"Abu Dhabi Airport Free Zone is in Abu Dhabi.","basis":"u.ae list by emirate","source":{"name":"FTA, List of Designated Zones (21 September 2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source (competent authority): the FTA lists the zone under the emirate heading. Official site not readable."},"vat_designated_zone":{"value":true,"unit":"bool","text":"Abu Dhabi Airports Free Zone is a VAT Designated Zone on the current FTA list (Abu Dhabi Airport Free Zone).","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"FTA, Designated Zones list (Cabinet Decisions 59/2017 and 35/2018 version)","url":"https://tax.gov.ae/-/media/Files/FTA/links/Legislation/VAT/ar/05-designated-zones.pdf","tier":"A"},"note":"Listed in the FTA list (Cabinet Decision 59/2017 as amended). Also on the 2018 FTA version. Being listed does not alone make the area outside the UAE for VAT; Article 51(1) conditions apply. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-adgm","name":"Abu Dhabi Global Market (ADGM)","emirate":"AE-AZ","authority_url":"https://www.adgm.com/","common_law_courts":true,"financial_free_zone":true,"vat_designated_zone":false,"focus":"International financial centre","official":{"name":{"value":"Abu Dhabi Global Market (ADGM)","unit":"text","text":"The free zone is listed on u.ae as Abu Dhabi Global Market (ADGM).","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.adgm.com/","tier":"A"}},"emirate":{"value":"AE-AZ","unit":"text","text":"Abu Dhabi Global Market (ADGM) is listed under AE-AZ on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.adgm.com/","tier":"A"}},"authority_url":{"value":"https://www.adgm.com/","unit":"text","text":"The official site of Abu Dhabi Global Market (ADGM) is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://www.adgm.com/","tier":"A"}},"focus":{"value":"International financial centre","unit":"text","text":"Abu Dhabi Global Market (ADGM) describes its focus as: international financial centre.","basis":"zone's official website","source":{"name":"Abu Dhabi Global Market (ADGM) official site","url":"https://www.adgm.com/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Abu Dhabi Global Market (ADGM) does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."},"common_law_courts":{"value":true,"unit":"bool","text":"ADGM applies English common law through its own courts.","basis":"Application of English Law Regulations 2015, ADGM Courts","source":{"name":"ADGM official site","url":"https://www.adgm.com/adgm-courts/english-common-law","tier":"A","read_date":"2026-10-30"},"note":"Only DIFC and ADGM are true. Other zones default to false per brief (no claim emitted). DIFC court naming not stated on home page; ADGM from official guidance."},"financial_free_zone":{"value":true,"unit":"bool","text":"ADGM is an international financial centre free zone.","basis":"Official site self-description","source":{"name":"ADGM official site","url":"https://www.adgm.com/","tier":"A","read_date":"2026-10-30"},"note":"Others default false (no claim emitted)."}}},{"id":"FZ-kezad","name":"KEZAD Group","emirate":"AE-AZ","authority_url":"https://www.kezadgroup.com/en","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":true,"focus":"Trade, logistics and industrial (automotive, food processing, metals, polymers, specialty chemicals)","official":{"name":{"value":"KEZAD Group","unit":"text","text":"The free zone is listed on u.ae as Khalifa Economic Zones Abu Dhabi (KEZAD).","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.kezadgroup.com/en","tier":"A"},"note":"Official site name differs slightly from u.ae listing: KEZAD Group"},"emirate":{"value":"AE-AZ","unit":"text","text":"Khalifa Economic Zones Abu Dhabi (KEZAD) is listed under AE-AZ on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.kezadgroup.com/en","tier":"A"}},"authority_url":{"value":"https://www.kezadgroup.com/en","unit":"text","text":"The official site of Khalifa Economic Zones Abu Dhabi (KEZAD) is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://www.kezadgroup.com/en","tier":"A"}},"focus":{"value":"Trade, logistics and industrial (automotive, food processing, metals, polymers, specialty chemicals)","unit":"text","text":"Khalifa Economic Zones Abu Dhabi (KEZAD) describes its focus as: trade, logistics and industrial (automotive, food processing, metals, polymers, specialty chemicals).","basis":"zone's official website","source":{"name":"Khalifa Economic Zones Abu Dhabi (KEZAD) official site","url":"https://www.kezadgroup.com/en","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":true,"unit":"bool","text":"KEZAD Group is a VAT Designated Zone on the current FTA list (Khalifa Industrial Zone and Free Trade Zone of Khalifa Port are listed (KEZAD Group area)).","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"FTA, Designated Zones list (Cabinet Decisions 59/2017 and 35/2018 version)","url":"https://tax.gov.ae/-/media/Files/FTA/links/Legislation/VAT/ar/05-designated-zones.pdf","tier":"A"},"note":"Listed in the FTA list (Cabinet Decision 59/2017 as amended). Also on the 2018 FTA version. Being listed does not alone make the area outside the UAE for VAT; Article 51(1) conditions apply. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-masdar","name":"Masdar City Free Zone","emirate":"AE-AZ","authority_url":null,"common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Entrepreneurship and private-sector growth, from micro businesses to large corporations, supporting Abu Dhabi's economic diversification","official":{"name":{"value":"Masdar City Free Zone","unit":"text","text":"The free zone is called the Masdar City Free Zone.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"Masdar, newsroom article on the Free Zone","url":"https://masdar.ae/en/news/newsroom/masdar-free-zone-encouraging-entrepreneurship-and-abu-dhabi-private-sector-growth","tier":"A","read_date":"2026-10-30"},"note":"Single official source (owner's site, masdar.ae); masdarcity.ae and masdarcityfreezone.com returned HTTP 500."},"emirate":{"value":"AE-AZ","unit":"text","text":"Masdar City Free Zone is in Abu Dhabi.","basis":"u.ae list by emirate","source":{"name":"Masdar, newsroom article on the Free Zone","url":"https://masdar.ae/en/news/newsroom/masdar-free-zone-encouraging-entrepreneurship-and-abu-dhabi-private-sector-growth","tier":"A","read_date":"2026-10-30"},"note":"Single official source (owner's site, masdar.ae)."},"focus":{"value":"Entrepreneurship and private-sector growth, from micro businesses to large corporations, supporting Abu Dhabi's economic diversification","unit":"text","text":"Masdar City Free Zone supports entrepreneurship and private-sector growth in Abu Dhabi.","basis":null,"source":{"name":"Masdar, newsroom article on the Free Zone","url":"https://masdar.ae/en/news/newsroom/masdar-free-zone-encouraging-entrepreneurship-and-abu-dhabi-private-sector-growth","tier":"A","read_date":"2026-10-30"},"note":"Single official source (owner's site, masdar.ae). Wording is the article's, not a sector list."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Masdar City does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-twofour54","name":"twofour54 Abu Dhabi Free Zone","emirate":"AE-AZ","authority_url":"https://www.twofour54.com/en/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Media, entertainment and gaming","official":{"name":{"value":"twofour54 Abu Dhabi Free Zone","unit":"text","text":"The free zone is listed on u.ae as twofour54.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.twofour54.com/en/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: twofour54 Abu Dhabi Free Zone"},"emirate":{"value":"AE-AZ","unit":"text","text":"twofour54 is listed under AE-AZ on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.twofour54.com/en/","tier":"A"}},"authority_url":{"value":"https://www.twofour54.com/en/","unit":"text","text":"The official site of twofour54 is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://www.twofour54.com/en/","tier":"A"}},"focus":{"value":"Media, entertainment and gaming","unit":"text","text":"twofour54 describes its focus as: media, entertainment and gaming.","basis":"zone's official website","source":{"name":"twofour54 official site","url":"https://www.twofour54.com/en/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"twofour54 does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-dmcc","name":"DMCC","emirate":"AE-DU","authority_url":"https://dmcc.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Trade and commodities (precious metals and stones, agri-products, energy, digital assets)","official":{"name":{"value":"DMCC","unit":"text","text":"The free zone is listed on u.ae as Dubai Multi Commodities Centre (DMCC).","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dmcc.ae/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: DMCC"},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Multi Commodities Centre (DMCC) is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dmcc.ae/","tier":"A"}},"authority_url":{"value":"https://dmcc.ae/","unit":"text","text":"The official site of Dubai Multi Commodities Centre (DMCC) is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://dmcc.ae/","tier":"A"}},"focus":{"value":"Trade and commodities (precious metals and stones, agri-products, energy, digital assets)","unit":"text","text":"Dubai Multi Commodities Centre (DMCC) describes its focus as: trade and commodities (precious metals and stones, agri-products, energy, digital assets).","basis":"zone's official website","source":{"name":"Dubai Multi Commodities Centre (DMCC) official site","url":"https://dmcc.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai Multi Commodities Centre (DMCC) does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-dafz","name":"Dubai Airport Free Zone","emirate":"AE-DU","authority_url":null,"common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":true,"focus":null,"official":{"name":{"value":"Dubai Airport Free Zone","unit":"text","text":"The zone appears on the FTA list as Dubai Airport Free Zone.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"FTA, List of Designated Zones (21 September 2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source (competent authority). dafz.ae returned empty content."},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Airport Free Zone is in Dubai.","basis":"u.ae list by emirate","source":{"name":"FTA, List of Designated Zones (21 September 2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source (competent authority): the FTA lists the zone under the emirate heading. Official site not readable."},"vat_designated_zone":{"value":true,"unit":"bool","text":"Dubai Airport Free Zone is a VAT Designated Zone on the current FTA list (Dubai Airport Free Zone and DAFZA Industrial Park Al Qusais).","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"FTA, Designated Zones list (Cabinet Decisions 59/2017 and 35/2018 version)","url":"https://tax.gov.ae/-/media/Files/FTA/links/Legislation/VAT/ar/05-designated-zones.pdf","tier":"A"},"note":"Listed in the FTA list (Cabinet Decision 59/2017 as amended). Also on the 2018 FTA version. Being listed does not alone make the area outside the UAE for VAT; Article 51(1) conditions apply. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-dcc","name":"Dubai CommerCity","emirate":"AE-DU","authority_url":"https://www.dubaicommercity.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":true,"focus":"Digital commerce","official":{"name":{"value":"Dubai CommerCity","unit":"text","text":"The free zone is listed on u.ae as Dubai CommerCity.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.dubaicommercity.ae/","tier":"A"}},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai CommerCity is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.dubaicommercity.ae/","tier":"A"}},"authority_url":{"value":"https://www.dubaicommercity.ae/","unit":"text","text":"The official site of Dubai CommerCity is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://www.dubaicommercity.ae/","tier":"A"}},"focus":{"value":"Digital commerce","unit":"text","text":"Dubai CommerCity describes its focus as: digital commerce.","basis":"zone's official website","source":{"name":"Dubai CommerCity official site","url":"https://www.dubaicommercity.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":true,"unit":"bool","text":"Dubai CommerCity is a VAT Designated Zone on the current FTA list (Dubai CommerCity (effective 1 January 2021)).","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"note":"Listed in the FTA list (Cabinet Decision 59/2017 as amended). Added after 2018; single official source (competent authority). Being listed does not alone make the area outside the UAE for VAT; Article 51(1) conditions apply. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-d3","name":"Dubai Design District (d3)","emirate":"AE-DU","authority_url":"https://dubaidesigndistrict.com/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Design, art and fashion","official":{"name":{"value":"Dubai Design District (d3)","unit":"text","text":"The free zone is listed on u.ae as Dubai Design District.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dubaidesigndistrict.com/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: Dubai Design District (d3)"},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Design District is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dubaidesigndistrict.com/","tier":"A"}},"authority_url":{"value":"https://dubaidesigndistrict.com/","unit":"text","text":"The official site of Dubai Design District is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://dubaidesigndistrict.com/","tier":"A"}},"focus":{"value":"Design, art and fashion","unit":"text","text":"Dubai Design District describes its focus as: design, art and fashion.","basis":"zone's official website","source":{"name":"Dubai Design District official site","url":"https://dubaidesigndistrict.com/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai Design District does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-dhcc","name":"Dubai Healthcare City","emirate":"AE-DU","authority_url":"https://dhcc.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Healthcare and related services","official":{"name":{"value":"Dubai Healthcare City","unit":"text","text":"The free zone is listed on u.ae as Dubai HealthCare City.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dhcc.ae/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: Dubai Healthcare City"},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai HealthCare City is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dhcc.ae/","tier":"A"}},"authority_url":{"value":"https://dhcc.ae/","unit":"text","text":"The official site of Dubai HealthCare City is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://dhcc.ae/","tier":"A"}},"focus":{"value":"Healthcare and related services","unit":"text","text":"Dubai HealthCare City describes its focus as: healthcare and related services.","basis":"zone's official website","source":{"name":"Dubai HealthCare City official site","url":"https://dhcc.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai HealthCare City does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-dhc","name":"Dubai Humanitarian (formerly International Humanitarian City)","emirate":"AE-DU","authority_url":"https://dubaihumanitarian.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":null,"focus":"Humanitarian logistics and emergency response","official":{"name":{"value":"Dubai Humanitarian (formerly International Humanitarian City)","unit":"text","text":"The free zone is listed on u.ae as Dubai Humanitarian City.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dubaihumanitarian.ae/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: Dubai Humanitarian (formerly International Humanitarian City)"},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Humanitarian City is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dubaihumanitarian.ae/","tier":"A"}},"authority_url":{"value":"https://dubaihumanitarian.ae/","unit":"text","text":"The official site of Dubai Humanitarian City is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://dubaihumanitarian.ae/","tier":"A"}},"focus":{"value":"Humanitarian logistics and emergency response","unit":"text","text":"Dubai Humanitarian City describes its focus as: humanitarian logistics and emergency response.","basis":"zone's official website","source":{"name":"Dubai Humanitarian City official site","url":"https://dubaihumanitarian.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."}}},{"id":"FZ-diac","name":"Dubai International Academic City","emirate":"AE-DU","authority_url":"https://diacedu.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Higher education","official":{"name":{"value":"Dubai International Academic City","unit":"text","text":"The free zone is listed on u.ae as Dubai International Academic City.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://diacedu.ae/","tier":"A"}},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai International Academic City is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://diacedu.ae/","tier":"A"}},"authority_url":{"value":"https://diacedu.ae/","unit":"text","text":"The official site of Dubai International Academic City is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://diacedu.ae/","tier":"A"}},"focus":{"value":"Higher education","unit":"text","text":"Dubai International Academic City describes its focus as: higher education.","basis":"zone's official website","source":{"name":"Dubai International Academic City official site","url":"https://diacedu.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai International Academic City does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-difc","name":"Dubai International Financial Centre (DIFC)","emirate":"AE-DU","authority_url":"https://www.difc.com/","common_law_courts":true,"financial_free_zone":true,"vat_designated_zone":false,"focus":"International financial centre (fintech, start-ups)","official":{"name":{"value":"Dubai International Financial Centre (DIFC)","unit":"text","text":"The free zone is listed on u.ae as Dubai International Financial Centre (DIFC).","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.difc.com/","tier":"A"}},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai International Financial Centre (DIFC) is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.difc.com/","tier":"A"}},"authority_url":{"value":"https://www.difc.com/","unit":"text","text":"The official site of Dubai International Financial Centre (DIFC) is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://www.difc.com/","tier":"A"},"note":"Some links redirected: ajman afz.ae -> afz.gov.ae, uaqftz.com -> uaqftz.gov.ae, difc.ae -> difc.com; the final URL is recorded."},"focus":{"value":"International financial centre (fintech, start-ups)","unit":"text","text":"Dubai International Financial Centre (DIFC) describes its focus as: international financial centre (fintech, start-ups).","basis":"zone's official website","source":{"name":"Dubai International Financial Centre (DIFC) official site","url":"https://www.difc.com/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai International Financial Centre (DIFC) does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."},"common_law_courts":{"value":true,"unit":"bool","text":"DIFC applies English common law through its own courts.","basis":"DIFC Courts under an English common law based system","source":{"name":"DIFC official site","url":"https://www.difc.com/","tier":"A","read_date":"2026-10-30"},"note":"Only DIFC and ADGM are true. Other zones default to false per brief (no claim emitted). DIFC court naming not stated on home page; ADGM from official guidance."},"financial_free_zone":{"value":true,"unit":"bool","text":"DIFC is an international financial centre free zone.","basis":"Official site self-description","source":{"name":"DIFC official site","url":"https://www.difc.com/","tier":"A","read_date":"2026-10-30"},"note":"Others default false (no claim emitted)."}}},{"id":"FZ-dic","name":"Dubai Internet City","emirate":"AE-DU","authority_url":"https://dic.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Technology and innovation","official":{"name":{"value":"Dubai Internet City","unit":"text","text":"The free zone is listed on u.ae as Dubai Internet City.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dic.ae/","tier":"A"}},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Internet City is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dic.ae/","tier":"A"}},"authority_url":{"value":"https://dic.ae/","unit":"text","text":"The official site of Dubai Internet City is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://dic.ae/","tier":"A"}},"focus":{"value":"Technology and innovation","unit":"text","text":"Dubai Internet City describes its focus as: technology and innovation.","basis":"zone's official website","source":{"name":"Dubai Internet City official site","url":"https://dic.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai Internet City does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-dkp","name":"Dubai Knowledge Park","emirate":"AE-DU","authority_url":"https://dkp.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Human resources, training and professional development","official":{"name":{"value":"Dubai Knowledge Park","unit":"text","text":"The free zone is listed on u.ae as Dubai Knowledge Park.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dkp.ae/","tier":"A"}},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Knowledge Park is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dkp.ae/","tier":"A"}},"authority_url":{"value":"https://dkp.ae/","unit":"text","text":"The official site of Dubai Knowledge Park is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://dkp.ae/","tier":"A"}},"focus":{"value":"Human resources, training and professional development","unit":"text","text":"Dubai Knowledge Park describes its focus as: human resources, training and professional development.","basis":"zone's official website","source":{"name":"Dubai Knowledge Park official site","url":"https://dkp.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai Knowledge Park does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-dmaritime","name":"Dubai Maritime City","emirate":"AE-DU","authority_url":"https://dubaimaritimecity.com/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Marine industry (ship repair, yacht manufacturing)","official":{"name":{"value":"Dubai Maritime City","unit":"text","text":"The free zone is listed on u.ae as Dubai Maritime City.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dubaimaritimecity.com/","tier":"A"}},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Maritime City is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dubaimaritimecity.com/","tier":"A"}},"authority_url":{"value":"https://dubaimaritimecity.com/","unit":"text","text":"The official site of Dubai Maritime City is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://dubaimaritimecity.com/","tier":"A"}},"focus":{"value":"Marine industry (ship repair, yacht manufacturing)","unit":"text","text":"Dubai Maritime City describes its focus as: marine industry (ship repair, yacht manufacturing).","basis":"zone's official website","source":{"name":"Dubai Maritime City official site","url":"https://dubaimaritimecity.com/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai Maritime City does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-dmc","name":"Dubai Media City","emirate":"AE-DU","authority_url":"https://dmc.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Media and content creation","official":{"name":{"value":"Dubai Media City","unit":"text","text":"The free zone is listed on u.ae as Dubai Media City.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dmc.ae/","tier":"A"}},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Media City is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dmc.ae/","tier":"A"}},"authority_url":{"value":"https://dmc.ae/","unit":"text","text":"The official site of Dubai Media City is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://dmc.ae/","tier":"A"}},"focus":{"value":"Media and content creation","unit":"text","text":"Dubai Media City describes its focus as: media and content creation.","basis":"zone's official website","source":{"name":"Dubai Media City official site","url":"https://dmc.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai Media City does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-doc","name":"Dubai Outsource City","emirate":"AE-DU","authority_url":"https://dubaioutsourcecity.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Outsourcing and shared services","official":{"name":{"value":"Dubai Outsource City","unit":"text","text":"The free zone is listed on u.ae as Dubai Outsource City.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dubaioutsourcecity.ae/","tier":"A"}},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Outsource City is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dubaioutsourcecity.ae/","tier":"A"}},"authority_url":{"value":"https://dubaioutsourcecity.ae/","unit":"text","text":"The official site of Dubai Outsource City is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://dubaioutsourcecity.ae/","tier":"A"}},"focus":{"value":"Outsourcing and shared services","unit":"text","text":"Dubai Outsource City describes its focus as: outsourcing and shared services.","basis":"zone's official website","source":{"name":"Dubai Outsource City official site","url":"https://dubaioutsourcecity.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai Outsource City does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-dpc","name":"Dubai Production City","emirate":"AE-DU","authority_url":"https://dpc.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Media production, printing, publishing and packaging","official":{"name":{"value":"Dubai Production City","unit":"text","text":"The free zone is listed on u.ae as Dubai Production City.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dpc.ae/","tier":"A"}},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Production City is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dpc.ae/","tier":"A"}},"authority_url":{"value":"https://dpc.ae/","unit":"text","text":"The official site of Dubai Production City is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://dpc.ae/","tier":"A"}},"focus":{"value":"Media production, printing, publishing and packaging","unit":"text","text":"Dubai Production City describes its focus as: media production, printing, publishing and packaging.","basis":"zone's official website","source":{"name":"Dubai Production City official site","url":"https://dpc.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai Production City does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-dsp","name":"Dubai Science Park","emirate":"AE-DU","authority_url":"https://dsp.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Pharma, health, wellness and life, environmental and energy sciences","official":{"name":{"value":"Dubai Science Park","unit":"text","text":"The free zone is listed on u.ae as Dubai Science Park.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dsp.ae/","tier":"A"}},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Science Park is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dsp.ae/","tier":"A"}},"authority_url":{"value":"https://dsp.ae/","unit":"text","text":"The official site of Dubai Science Park is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://dsp.ae/","tier":"A"}},"focus":{"value":"Pharma, health, wellness and life, environmental and energy sciences","unit":"text","text":"Dubai Science Park describes its focus as: pharma, health, wellness and life, environmental and energy sciences.","basis":"zone's official website","source":{"name":"Dubai Science Park official site","url":"https://dsp.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai Science Park does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-dso","name":"Dubai Silicon Oasis (DSO)","emirate":"AE-DU","authority_url":"https://www.dso.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Knowledge and innovation (technology)","official":{"name":{"value":"Dubai Silicon Oasis (DSO)","unit":"text","text":"The free zone is listed on u.ae as Dubai Silicon Oasis.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.dso.ae/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: Dubai Silicon Oasis (DSO)"},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Silicon Oasis is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.dso.ae/","tier":"A"}},"authority_url":{"value":"https://www.dso.ae/","unit":"text","text":"The official site of Dubai Silicon Oasis is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://www.dso.ae/","tier":"A"}},"focus":{"value":"Knowledge and innovation (technology)","unit":"text","text":"Dubai Silicon Oasis describes its focus as: knowledge and innovation (technology).","basis":"zone's official website","source":{"name":"Dubai Silicon Oasis official site","url":"https://www.dso.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai Silicon Oasis does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-dsouth","name":"Dubai South","emirate":"AE-DU","authority_url":"https://www.dubaisouth.ae/en","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":null,"focus":"Free zone, logistics, aviation and lifestyle hub","official":{"name":{"value":"Dubai South","unit":"text","text":"The free zone is listed on u.ae as Dubai South.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.dubaisouth.ae/en","tier":"A"}},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai South is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.dubaisouth.ae/en","tier":"A"}},"authority_url":{"value":"https://www.dubaisouth.ae/en","unit":"text","text":"The official site of Dubai South is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://www.dubaisouth.ae/en","tier":"A"}},"focus":{"value":"Free zone, logistics, aviation and lifestyle hub","unit":"text","text":"Dubai South describes its focus as: free zone, logistics, aviation and lifestyle hub.","basis":"zone's official website","source":{"name":"Dubai South official site","url":"https://www.dubaisouth.ae/en","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."}}},{"id":"FZ-dsc","name":"Dubai Studio City","emirate":"AE-DU","authority_url":"https://dubaistudiocity.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Film, television and media production","official":{"name":{"value":"Dubai Studio City","unit":"text","text":"The free zone is listed on u.ae as Dubai Studio City.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dubaistudiocity.ae/","tier":"A"}},"emirate":{"value":"AE-DU","unit":"text","text":"Dubai Studio City is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://dubaistudiocity.ae/","tier":"A"}},"authority_url":{"value":"https://dubaistudiocity.ae/","unit":"text","text":"The official site of Dubai Studio City is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://dubaistudiocity.ae/","tier":"A"}},"focus":{"value":"Film, television and media production","unit":"text","text":"Dubai Studio City describes its focus as: film, television and media production.","basis":"zone's official website","source":{"name":"Dubai Studio City official site","url":"https://dubaistudiocity.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Dubai Studio City does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-jafza","name":"Jebel Ali Free Zone (Jafza)","emirate":"AE-DU","authority_url":"https://www.jafza.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":true,"focus":"Logistics, petrochemicals, food and agriculture, trade-oriented industry","official":{"name":{"value":"Jebel Ali Free Zone (Jafza)","unit":"text","text":"The free zone is listed on u.ae as Jebel Ali Free Zone.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.jafza.ae/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: Jebel Ali Free Zone (Jafza)"},"emirate":{"value":"AE-DU","unit":"text","text":"Jebel Ali Free Zone is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.jafza.ae/","tier":"A"}},"authority_url":{"value":"https://www.jafza.ae/","unit":"text","text":"The official site of Jebel Ali Free Zone is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://www.jafza.ae/","tier":"A"}},"focus":{"value":"Logistics, petrochemicals, food and agriculture, trade-oriented industry","unit":"text","text":"Jebel Ali Free Zone describes its focus as: logistics, petrochemicals, food and agriculture, trade-oriented industry.","basis":"zone's official website","source":{"name":"Jebel Ali Free Zone official site","url":"https://www.jafza.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":true,"unit":"bool","text":"Jebel Ali Free Zone (Jafza) is a VAT Designated Zone on the current FTA list (Jebel Ali Free Zone (North-South)).","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"FTA, Designated Zones list (Cabinet Decisions 59/2017 and 35/2018 version)","url":"https://tax.gov.ae/-/media/Files/FTA/links/Legislation/VAT/ar/05-designated-zones.pdf","tier":"A"},"note":"Listed in the FTA list (Cabinet Decision 59/2017 as amended). Also on the 2018 FTA version. Being listed does not alone make the area outside the UAE for VAT; Article 51(1) conditions apply. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-meydan","name":"Meydan Free Zone","emirate":"AE-DU","authority_url":"https://www.meydanfz.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Multi-activity company formation (trading, professional services, manufacturing)","official":{"name":{"value":"Meydan Free Zone","unit":"text","text":"The free zone is listed on u.ae as Meydan.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.meydanfz.ae/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: Meydan Free Zone"},"emirate":{"value":"AE-DU","unit":"text","text":"Meydan is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.meydanfz.ae/","tier":"A"}},"authority_url":{"value":"https://www.meydanfz.ae/","unit":"text","text":"The official site of Meydan is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://www.meydanfz.ae/","tier":"A"}},"focus":{"value":"Multi-activity company formation (trading, professional services, manufacturing)","unit":"text","text":"Meydan describes its focus as: multi-activity company formation (trading, professional services, manufacturing).","basis":"zone's official website","source":{"name":"Meydan official site","url":"https://www.meydanfz.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Meydan does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-nip","name":"National Industries Park (NIP)","emirate":"AE-DU","authority_url":"https://www.nip.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Production and distribution","official":{"name":{"value":"National Industries Park (NIP)","unit":"text","text":"The free zone is listed on u.ae as National Industries Park.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.nip.ae/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: National Industries Park (NIP)"},"emirate":{"value":"AE-DU","unit":"text","text":"National Industries Park is listed under AE-DU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.nip.ae/","tier":"A"}},"authority_url":{"value":"https://www.nip.ae/","unit":"text","text":"The official site of National Industries Park is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://www.nip.ae/","tier":"A"}},"focus":{"value":"Production and distribution","unit":"text","text":"National Industries Park describes its focus as: production and distribution.","basis":"zone's official website","source":{"name":"National Industries Park official site","url":"https://www.nip.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"National Industries Park does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-fcc","name":"Creative City Free Zone Authority","emirate":"AE-FU","authority_url":"https://creativecity.gov.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Media, creative and technology businesses","official":{"name":{"value":"Creative City Free Zone Authority","unit":"text","text":"The free zone is listed on u.ae as Creative City.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://creativecity.gov.ae/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: Creative City Free Zone Authority"},"emirate":{"value":"AE-FU","unit":"text","text":"Creative City is listed under AE-FU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://creativecity.gov.ae/","tier":"A"}},"authority_url":{"value":"https://creativecity.gov.ae/","unit":"text","text":"The official site of Creative City is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://creativecity.gov.ae/","tier":"A"}},"focus":{"value":"Media, creative and technology businesses","unit":"text","text":"Creative City describes its focus as: media, creative and technology businesses.","basis":"zone's official website","source":{"name":"Creative City official site","url":"https://creativecity.gov.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Creative City does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-ffza","name":"Fujairah Free Zone Authority","emirate":"AE-FU","authority_url":"https://freezone.fujairah.ae/en","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":true,"focus":null,"official":{"name":{"value":"Fujairah Free Zone Authority","unit":"text","text":"The free zone is listed on u.ae as Fujairah Free Zone Authority.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://freezone.fujairah.ae/en","tier":"A"}},"emirate":{"value":"AE-FU","unit":"text","text":"Fujairah Free Zone Authority is listed under AE-FU on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://freezone.fujairah.ae/en","tier":"A"}},"authority_url":{"value":"https://freezone.fujairah.ae/en","unit":"text","text":"The official site of Fujairah Free Zone Authority is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://freezone.fujairah.ae/en","tier":"A"}},"vat_designated_zone":{"value":true,"unit":"bool","text":"Fujairah Free Zone Authority is a VAT Designated Zone on the current FTA list (Fujairah Free Zone).","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"FTA, Designated Zones list (Cabinet Decisions 59/2017 and 35/2018 version)","url":"https://tax.gov.ae/-/media/Files/FTA/links/Legislation/VAT/ar/05-designated-zones.pdf","tier":"A"},"note":"Listed in the FTA list (Cabinet Decision 59/2017 as amended). Also on the 2018 FTA version. Being listed does not alone make the area outside the UAE for VAT; Article 51(1) conditions apply. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-rakinnovation","name":"Innovation City","emirate":"AE-RK","authority_url":"https://innovationcity.com/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Technology (AI, Web3, gaming, digital health)","official":{"name":{"value":"Innovation City","unit":"text","text":"The free zone is listed on u.ae as Innovation City.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://innovationcity.com/","tier":"A"}},"emirate":{"value":"AE-RK","unit":"text","text":"Innovation City is listed under AE-RK on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://innovationcity.com/","tier":"A"}},"authority_url":{"value":"https://innovationcity.com/","unit":"text","text":"The official site of Innovation City is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://innovationcity.com/","tier":"A"}},"focus":{"value":"Technology (AI, Web3, gaming, digital health)","unit":"text","text":"Innovation City describes its focus as: technology (ai, web3, gaming, digital health).","basis":"zone's official website","source":{"name":"Innovation City official site","url":"https://innovationcity.com/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Innovation City does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-rakez","name":"Ras Al Khaimah Economic Zone (RAKEZ)","emirate":"AE-RK","authority_url":"https://rakez.com/en/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":null,"focus":"Start-ups, SMEs and industrial businesses across 50+ sectors","official":{"name":{"value":"Ras Al Khaimah Economic Zone (RAKEZ)","unit":"text","text":"The free zone is listed on u.ae as Ras Al Khaimah Economic Zone (RAKEZ).","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://rakez.com/en/","tier":"A"}},"emirate":{"value":"AE-RK","unit":"text","text":"Ras Al Khaimah Economic Zone (RAKEZ) is listed under AE-RK on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://rakez.com/en/","tier":"A"}},"authority_url":{"value":"https://rakez.com/en/","unit":"text","text":"The official site of Ras Al Khaimah Economic Zone (RAKEZ) is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://rakez.com/en/","tier":"A"}},"focus":{"value":"Start-ups, SMEs and industrial businesses across 50+ sectors","unit":"text","text":"Ras Al Khaimah Economic Zone (RAKEZ) describes its focus as: start-ups, smes and industrial businesses across 50+ sectors.","basis":"zone's official website","source":{"name":"Ras Al Khaimah Economic Zone (RAKEZ) official site","url":"https://rakez.com/en/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."}}},{"id":"FZ-hfza","name":"Hamriyah Free Zone Authority","emirate":"AE-SH","authority_url":"https://hfza.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":true,"focus":"Industrial and trade (oil and gas, manufacturing, maritime, logistics, food)","official":{"name":{"value":"Hamriyah Free Zone Authority","unit":"text","text":"The free zone is listed on u.ae as Hamriyah Free Zone.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://hfza.ae/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: Hamriyah Free Zone Authority"},"emirate":{"value":"AE-SH","unit":"text","text":"Hamriyah Free Zone is listed under AE-SH on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://hfza.ae/","tier":"A"}},"authority_url":{"value":"https://hfza.ae/","unit":"text","text":"The official site of Hamriyah Free Zone is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://hfza.ae/","tier":"A"}},"focus":{"value":"Industrial and trade (oil and gas, manufacturing, maritime, logistics, food)","unit":"text","text":"Hamriyah Free Zone describes its focus as: industrial and trade (oil and gas, manufacturing, maritime, logistics, food).","basis":"zone's official website","source":{"name":"Hamriyah Free Zone official site","url":"https://hfza.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":true,"unit":"bool","text":"Hamriyah Free Zone Authority is a VAT Designated Zone on the current FTA list (Hamriyah Free Zone).","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"FTA, Designated Zones list (Cabinet Decisions 59/2017 and 35/2018 version)","url":"https://tax.gov.ae/-/media/Files/FTA/links/Legislation/VAT/ar/05-designated-zones.pdf","tier":"A"},"note":"Listed in the FTA list (Cabinet Decision 59/2017 as amended). Also on the 2018 FTA version. Being listed does not alone make the area outside the UAE for VAT; Article 51(1) conditions apply. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-saif","name":"Sharjah Airport International Free Zone","emirate":"AE-SH","authority_url":"https://www.saif-zone.com/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":true,"focus":"Company registration with offices, warehouses and land plots, plus a specialised jewellery manufacturing park","official":{"name":{"value":"Sharjah Airport International Free Zone","unit":"text","text":"The authority is the Sharjah Airport International Free Zone Authority (SAIF Zone).","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"SAIF Zone official site","url":"https://www.saif-zone.com/","tier":"A","read_date":"2026-10-30"},"note":"Single official source; also matches the FTA list entry."},"emirate":{"value":"AE-SH","unit":"text","text":"SAIF Zone is in Sharjah.","basis":"u.ae list by emirate","source":{"name":"SAIF Zone official site","url":"https://www.saif-zone.com/","tier":"A","read_date":"2026-10-30"},"note":"Single official source; also matches the FTA list heading for Sharjah."},"authority_url":{"value":"https://www.saif-zone.com/","unit":"text","text":"The official site of SAIF Zone is saif-zone.com.","basis":"u.ae list","source":{"name":"SAIF Zone official site","url":"https://www.saif-zone.com/","tier":"A","read_date":"2026-10-30"},"note":"The earlier URL /en/Pages/default.aspx returned 404; the site root loads."},"focus":{"value":"Company registration with offices, warehouses and land plots, plus a specialised jewellery manufacturing park","unit":"text","text":"SAIF Zone offers company set-up, offices, warehouses, land and a jewellery manufacturing park.","basis":null,"source":{"name":"SAIF Zone official site","url":"https://www.saif-zone.com/","tier":"A","read_date":"2026-10-30"},"note":"Single official source."},"vat_designated_zone":{"value":true,"unit":"bool","text":"Sharjah Airport International Free Zone is a VAT Designated Zone on the current FTA list (Sharjah Airport International Free Zone).","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"FTA, Designated Zones list (Cabinet Decisions 59/2017 and 35/2018 version)","url":"https://tax.gov.ae/-/media/Files/FTA/links/Legislation/VAT/ar/05-designated-zones.pdf","tier":"A"},"note":"Listed in the FTA list (Cabinet Decision 59/2017 as amended). Also on the 2018 FTA version. Being listed does not alone make the area outside the UAE for VAT; Article 51(1) conditions apply. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-shams","name":"Sharjah Media City (Shams)","emirate":"AE-SH","authority_url":"https://www.shams.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":false,"focus":"Media and creative industries","official":{"name":{"value":"Sharjah Media City (Shams)","unit":"text","text":"The free zone is listed on u.ae as Sharjah Media City (Shams).","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.shams.ae/","tier":"A"}},"emirate":{"value":"AE-SH","unit":"text","text":"Sharjah Media City (Shams) is listed under AE-SH on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://www.shams.ae/","tier":"A"}},"authority_url":{"value":"https://www.shams.ae/","unit":"text","text":"The official site of Sharjah Media City (Shams) is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://www.shams.ae/","tier":"A"}},"focus":{"value":"Media and creative industries","unit":"text","text":"Sharjah Media City (Shams) describes its focus as: media and creative industries.","basis":"zone's official website","source":{"name":"Sharjah Media City (Shams) official site","url":"https://www.shams.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":false,"unit":"bool","text":"Sharjah Media City (Shams) does not appear on the current FTA list of VAT Designated Zones.","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Shuraa and BCL 2026 lists of 27 designated zones (tier B, secondary)","url":"https://www.shuraa.com/list-of-designated-free-zones-in-uae/","tier":"B"},"note":"Absence-based: the zone is not on the FTA list of VAT Designated Zones. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}},{"id":"FZ-uaqftz","name":"UAQ Free Trade Zone","emirate":"AE-UQ","authority_url":"https://uaqftz.gov.ae/","common_law_courts":false,"financial_free_zone":false,"vat_designated_zone":true,"focus":"General trade and business hub","official":{"name":{"value":"UAQ Free Trade Zone","unit":"text","text":"The free zone is listed on u.ae as Umm Al Quwain Free Trade Zone.","basis":"u.ae list of authorities regulating free zone activities","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://uaqftz.gov.ae/","tier":"A"},"note":"Official site name differs slightly from u.ae listing: UAQ Free Trade Zone"},"emirate":{"value":"AE-UQ","unit":"text","text":"Umm Al Quwain Free Trade Zone is listed under AE-UQ on u.ae.","basis":"u.ae list by emirate","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Zone's own site","url":"https://uaqftz.gov.ae/","tier":"A"}},"authority_url":{"value":"https://uaqftz.gov.ae/","unit":"text","text":"The official site of Umm Al Quwain Free Trade Zone is linked from u.ae.","basis":"u.ae list","source":{"name":"u.ae Starting a business in a free zone (Authorities regulating free zone activities)","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Site loaded","url":"https://uaqftz.gov.ae/","tier":"A"},"note":"Some links redirected: ajman afz.ae -> afz.gov.ae, uaqftz.com -> uaqftz.gov.ae, difc.ae -> difc.com; the final URL is recorded."},"focus":{"value":"General trade and business hub","unit":"text","text":"Umm Al Quwain Free Trade Zone describes its focus as: general trade and business hub.","basis":"zone's official website","source":{"name":"Umm Al Quwain Free Trade Zone official site","url":"https://uaqftz.gov.ae/","tier":"A","read_date":"2026-10-30"},"note":"Descriptive text from a single official site; no second source (not a legal fact)."},"vat_designated_zone":{"value":true,"unit":"bool","text":"UAQ Free Trade Zone is a VAT Designated Zone on the current FTA list (Umm Al Quwain Free Trade Zone (two listed areas)).","basis":"Cabinet Decision 59 of 2017 as amended","source":{"name":"FTA, List of Designated Zones (version of 21 September 2021, incl. Cabinet Decisions 35/2018, 43/2019, 34/2021, 63/2021, 81/2021)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"FTA, Designated Zones list (Cabinet Decisions 59/2017 and 35/2018 version)","url":"https://tax.gov.ae/-/media/Files/FTA/links/Legislation/VAT/ar/05-designated-zones.pdf","tier":"A"},"note":"Listed in the FTA list (Cabinet Decision 59/2017 as amended). Also on the 2018 FTA version. Being listed does not alone make the area outside the UAE for VAT; Article 51(1) conditions apply. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."}}}],"corridors":[{"id":"dubai-to-abu-dhabi","from":{"unit":"AE-DU"},"to":{"unit":"AE-AZ"},"property_transfer_fee_pct":{"from":4,"to":null,"difference":null},"housing_fee_on_rent_pct":{"from":5,"to":5,"difference":0},"free_zones":{"from":21,"to":5}},{"id":"dubai-to-sharjah","from":{"unit":"AE-DU"},"to":{"unit":"AE-SH"},"property_transfer_fee_pct":{"from":4,"to":null,"difference":null},"housing_fee_on_rent_pct":{"from":5,"to":null,"difference":null},"free_zones":{"from":21,"to":3}},{"id":"dubai-to-ras-al-khaimah","from":{"unit":"AE-DU"},"to":{"unit":"AE-RK"},"property_transfer_fee_pct":{"from":4,"to":4,"difference":0},"housing_fee_on_rent_pct":{"from":5,"to":null,"difference":null},"free_zones":{"from":21,"to":2}},{"id":"abu-dhabi-to-ras-al-khaimah","from":{"unit":"AE-AZ"},"to":{"unit":"AE-RK"},"property_transfer_fee_pct":{"from":null,"to":4,"difference":null},"housing_fee_on_rent_pct":{"from":5,"to":null,"difference":null},"free_zones":{"from":5,"to":2}}],"withheld":[{"field":"federal.inheritance_tax_has","note":"Withheld. u.ae Taxation and Other taxes pages (read directly) list VAT, excise, corporate tax and tourism charges and say the UAE levies no income tax on individuals, but neither page states anything about inheritance tax. No tier-A page found that states it explicitly; the absence is an inference only."},{"field":"federal.wealth_tax_has","note":"Withheld. Same finding as inheritance tax: u.ae pages list taxes levied and never mention a wealth tax; no explicit official statement found."},{"field":"units.AE-AZ.property_transfer_fee_pct","note":"Withheld. ADREC (adrec.gov.ae regulations and property-ownership pages, read directly) quotes Executive Council Resolution 49 of 2018: sale fee not less than 1% and not more than 4%, rate set by the Executive Committee, split equally between seller and buyer unless agreed. A 2% sale rate with a AED 2 million cap appeared only in a search snippet and was not found on the pages opened (the 2% and AED 2 million figures belong to Musataha contracts under Resolution 127 of 2019). Value therefore not fixed."},{"field":"units.AE-SH.foreign_freehold","note":"Withheld, official sources differ in age and content. u.ae expatriate-buying page: no freehold, foreigners get usufruct up to 100 years under Executive Council Resolution 26 of 2014, with the Ruler's approval. Sharjah Executive Council news of 1 November 2022: Law No. 2 of 2022 lets all nationalities own real estate of all kinds without limitation of time in real estate development areas and projects. The 2022 decision likely supersedes u.ae, but the law text was not read."},{"field":"units.AE-SH.housing_fee_on_rent_pct","note":"No official page found stating a housing fee. u.ae gives no fee details for these emirates."},{"field":"units.AE-AJ.housing_fee_on_rent_pct","note":"No official page found stating a housing fee. u.ae gives no fee details for these emirates."},{"field":"units.AE-UQ.housing_fee_on_rent_pct","note":"No official page found stating a housing fee. u.ae gives no fee details for these emirates."},{"field":"units.AE-RK.housing_fee_on_rent_pct","note":"No official page found stating a housing fee. u.ae gives no fee details for these emirates."},{"field":"units.AE-FU.housing_fee_on_rent_pct","note":"No official page found stating a housing fee. u.ae gives no fee details for these emirates."},{"field":"federal.golden_visa_duration_years","note":"Official sources disagree. ICP: 10 years for real estate investors. DLD: 10-year renewable permit. u.ae Golden visa page (https://u.ae/en/information-and-services/visa-and-emirates-id/Types-of-visas/golden-visa): 5 years (real estate investments). Withheld per policy; ICP is the competent authority and agrees with DLD, so 10 is the likely correct value once u.ae is corrected."},{"field":"units.AE-AJ.foreign_freehold","note":"u.ae expatriate-buying page has no information on this emirate; no other official page found stating foreign ownership areas."},{"field":"units.AE-UQ.foreign_freehold","note":"u.ae expatriate-buying page has no information on this emirate; no other official page found stating foreign ownership areas."},{"field":"units.AE-FU.foreign_freehold","note":"u.ae expatriate-buying page has no information on this emirate; no other official page found stating foreign ownership areas."},{"field":"units.AE-SH.property_transfer_fee_pct","note":"No official page stating the standard sale fee found. Sharjah ACRES-exhibition rates (1% or 2%) are event-specific and not the standard fee."},{"field":"units.AE-UQ.property_transfer_fee_pct","note":"No official page stating the standard sale fee found."},{"field":"units.AE-FU.property_transfer_fee_pct","note":"No official page stating the standard sale fee found."},{"field":"units.FZ-masdar.authority_url","note":"Withheld: masdarcity.ae and masdarcityfreezone.com returned HTTP 500 on 2026-10-30; the authority site itself could not be read."},{"field":"units.FZ-adafz.authority_url","note":"Withheld: adafz.ae and adairports.ae returned HTTP 403, and no other official page was opened; not bypassed."},{"field":"units.FZ-adafz.focus","note":"Withheld: adafz.ae and adairports.ae returned HTTP 403, and no other official page was opened; not bypassed."},{"field":"units.FZ-dafz.authority_url","note":"Withheld: dafz.ae returned empty content on 2026-10-30; no other official page was opened."},{"field":"units.FZ-dafz.focus","note":"Withheld: dafz.ae returned empty content on 2026-10-30; no other official page was opened."},{"field":"units.FZ-dhc.vat_designated_zone","note":"FTA lists 'International Humanitarian City - Jebel Ali' (from 18 June 2018). The zone site says Dubai Humanitarian was formerly International Humanitarian City, but no official page confirms it is the same listed area, so the status is withheld. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."},{"field":"units.FZ-gdp.name","note":"Withheld: goldanddiamondpark.com refused the connection and the operator page was not opened; jafza.ae does not mention the park; not on the FTA designated list."},{"field":"units.FZ-gdp.emirate","note":"Withheld: goldanddiamondpark.com refused the connection and the operator page was not opened; jafza.ae does not mention the park; not on the FTA designated list."},{"field":"units.FZ-gdp.authority_url","note":"Withheld: goldanddiamondpark.com refused the connection and the operator page was not opened; jafza.ae does not mention the park; not on the FTA designated list."},{"field":"units.FZ-gdp.focus","note":"Withheld: goldanddiamondpark.com refused the connection and the operator page was not opened; jafza.ae does not mention the park; not on the FTA designated list."},{"field":"units.FZ-dsouth.vat_designated_zone","note":"FTA lists 'Dubai Aviation City' (from 1 January 2018) as a separate entry; no official page read confirms how it relates to Dubai South as a whole, so the status is withheld. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."},{"field":"units.FZ-rakez.vat_designated_zone","note":"FTA lists in RAK: RAK Port Free Zone, RAK Maritime City Free Zone, Al Hamra, Al Ghail and Al Hulaila Industrial Zones (RAK Airport Free Zone ended 4 July 2019). Which of these RAKEZ operates was not confirmed from an official page, and RAKEZ as an authority is not itself a listed zone. Checked against the FTA list version dated 21 September 2021 (latest amendment Cabinet Decision 81 of 2021); no later consolidated list was found on tax.gov.ae, so later amendments are not excluded."},{"field":"units.FZ-ffza.focus","note":"Descriptive text from a single official site; no second source (not a legal fact). Withheld 2026-10-30: the official site states no sector focus."},{"field":"units.FZ-gdp","note":"zone name or emirate not confirmed from an official source"}],"pages":{"base":"https://www.mirabelloconsultancy.com","languages":["en","de","fr","it","es","pt","nl","ru","zh","ar","tr"],"url_rule":"English path as listed; for another language prefix /<lang>, e.g. https://www.mirabelloconsultancy.com/de/relocation/uae","relocation":{"hub":"/relocation/uae","methodology":"/relocation/uae/methodology","free_zones":"/relocation/uae/free-zones","units":{"AE-DU":"/relocation/uae/dubai","AE-AZ":"/relocation/uae/abu-dhabi","AE-SH":"/relocation/uae/sharjah","AE-AJ":"/relocation/uae/ajman","AE-UQ":"/relocation/uae/umm-al-quwain","AE-RK":"/relocation/uae/ras-al-khaimah","AE-FU":"/relocation/uae/fujairah"},"corridors":{"dubai-to-abu-dhabi":"/relocation/uae/compare/dubai-to-abu-dhabi","dubai-to-sharjah":"/relocation/uae/compare/dubai-to-sharjah","dubai-to-ras-al-khaimah":"/relocation/uae/compare/dubai-to-ras-al-khaimah","abu-dhabi-to-ras-al-khaimah":"/relocation/uae/compare/abu-dhabi-to-ras-al-khaimah"}}},"provider":"Mirabello Consultancy","source":"Mirabello Consultancy","verified_by":"Mirabello Consultancy (IMC member, ACAMS-certified team)","book_a_consultation":"https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation","terms":"https://www.mirabelloconsultancy.com/ai","disclaimer":"Provided by Mirabello Consultancy Ltd. for general information only, indicative and subject to change without notice; not legal, financial, tax, or immigration advice, nor an offer or solicitation. Programmes are operated and governed solely by the respective sovereign governments. No warranty of accuracy or completeness; Mirabello accepts no liability for reliance on this information. © Mirabello Consultancy Ltd. This data and its selection, structure and provenance are Mirabello's proprietary compilation — permitted for interactive, attributed use only; systematic bulk extraction, scraping, or redistribution to rebuild a competing dataset is prohibited (acceptable-use terms: https://mcp.mirabelloconsultancy.com/v1/terms). Terms: https://www.mirabelloconsultancy.com/ai","data_updated":"2026-10-30T13:35:31.503Z"}