DIFC
Dubai International Financial Centre. Premier financial free zone with independent regulator (DFSA) and English common law courts.
ADGM
Abu Dhabi Global Market. Abu Dhabi international financial centre with English common law jurisdiction, used for fund management, fintech, and holding companies.
JAFZA
Jebel Ali Free Zone Authority. The UAE largest free zone, ideal for trading, manufacturing, and logistics due to its proximity to Jebel Ali Port.
IFZA
International Free Zone Authority. A cost-effective Dubai free zone with same-day license issuance, supporting consultancy, e-commerce, trading, and freelancing.
DMCC
Dubai Multi Commodities Centre. A leading Dubai free zone for trade, professional services, crypto, and commodities. Offers tier-based pricing, on-site licensing, and a dedicated crypto center.
Offshore
A non-resident UAE company structure used for asset holding, international trade, or estate planning. Cannot operate within the UAE. Common offshore jurisdictions: RAK ICC, JAFZA Offshore.
Mainland
A company licensed by a UAE Emirate Department of Economic Development (DED). Mainland companies can trade anywhere in the UAE without restrictions. As of 2021, 100% foreign ownership is allowed for m
Free Zone
A geographically-defined economic area with its own laws, allowing 100% foreign ownership, customs and tax incentives, and full profit repatriation. Major UAE free zones include DMCC, JAFZA, IFZA, RAK
Corporate Tax
UAE federal corporate tax introduced June 2023. Applies at 9% on taxable income above AED 375,000. Free Zone entities meeting QFZP conditions may qualify for 0% on qualifying income. Filing is annual
VAT
Value Added Tax. UAE VAT is a 5% consumption tax introduced in 2018, administered by the FTA (Federal Tax Authority). Businesses with annual taxable turnover above AED 375,000 must register; voluntary