# ADAFZ vs KEZAD: UAE free zone comparison

> Figures as published by each zone; each value links to its official source and shows the date it was checked. "Not published" means no official source states it. Bold marks the lowest price or largest quota in a row. Prices are compared for three reference set-ups: solo, no visa (one founder, no residence visa, no office beyond a desk or virtual address, one activity); founder + 1 visa (one founder with one residence visa, flexi-desk or virtual office); team, 3 visas (three residence visas, flexi-desk or small office).

| Criterion | ADAFZ | KEZAD |
| --- | --- | --- |
| **Cost for your scenario** |  |  |
| Solo, no visa (year 1) (published by 17 of 43 zones) | [**AED 6,000**](https://www.adafz.ae/en) (partly dated) · 2026-10-24 | [AED 9,450](https://www.kezadgroup.com/business-facilities/free-zone-business-setup-solutions/) (partly dated) · 2026-10-24 |
| Founder + 1 visa (year 1) (published by 13 of 43 zones) | [AED 12,000](https://www.adafz.ae/en) (partly dated) · 2026-10-24 | [**AED 9,450**](https://www.kezadgroup.com/business-facilities/free-zone-business-setup-solutions/) (partly dated) · 2026-10-24 |
| Team, 3 visas (year 1) (published by 6 of 43 zones) | [Not published](https://www.adafz.ae/en) (partly dated) · 2026-10-24 | [AED 12,850](https://www.kezadgroup.com/business-facilities/free-zone-business-setup-solutions/) (partly dated) · 2026-10-24 |
| Lowest package of any size (year 1) (published by 17 of 43 zones) | [**AED 6,000 (Starter)**](https://www.adafz.ae/en) (partly dated) · 2026-10-24 | [AED 9,450 (1 Year Free Zone Business Package - 1 Visa (VAT included))](https://www.kezadgroup.com/business-facilities/free-zone-business-setup-solutions/) (partly dated) · 2026-10-24 |
| Lowest licence fee (published by 30 of 43 zones) | [AED 6,000](https://www.adafz.ae/en) (partly dated) · 2026-10-24 | Not published · 2026-10-24 |
| **Activities and licences** |  |  |
| Licence types (published by 37 of 43 zones) | [Trading, General trading, Services / consultancy, Industrial](https://cdn.adafz.ae/-/media/project/adac/adafz/files/download-documents/adafz-application_v9.pdf) (partly dated) · 2026-10-24 | [Industrial, Trading, General trading, Services / consultancy](https://www.kezadgroup.com/business-facilities/tariffs/) · 2026-10-24 |
| General trading licence | [Yes](https://www.adafz.ae/en/faqs) (partly dated) · 2026-10-24 | [Yes](https://www.kezadgroup.com/business-facilities/tariffs/) · 2026-10-24 |
| Freelancer permit | Not published · 2026-10-24 | Not published · 2026-10-24 |
| Official activity list (published by 29 of 43 zones) | Not published · 2026-10-24 | Not published · 2026-10-24 |
| **Visas and office** |  |  |
| Largest visa quota in a published package (published by 23 of 43 zones) | [2](https://www.adafz.ae/en) (partly dated) · 2026-10-24 | [**4**](https://www.kezadgroup.com/business-facilities/free-zone-business-setup-solutions/) (partly dated) · 2026-10-24 |
| Minimum office (published by 22 of 43 zones) | Not published · 2026-10-24 | [Flexi-desk](https://www.kezadgroup.com/business-facilities/free-zone-business-setup-solutions/) (not confirmed) · 2026-10-24 |
| Facility types (published by 37 of 43 zones) | [Virtual office, Flexi-desk, Serviced office, Private office, Warehouse, Light industrial unit, Land plot, Retail unit](https://www.adafz.ae/en/faqs) · 2026-10-24 | [Flexi-desk, Private office, Warehouse, Light industrial unit, Land plot, Staff accommodation](https://www.kezadgroup.com/business-facilities/free-zone/) (partly dated) · 2026-10-24 |
| **Company, compliance and banking** |  |  |
| Company types (published by 37 of 43 zones) | [FZ-LLC, Branch of a foreign company, Branch of a UAE company](https://cdn.adafz.ae/-/media/project/adac/adafz/files/download-documents/adafz-application_v9.pdf) · 2026-10-24 | [FZ-LLC, Branch of a foreign company, Branch of a UAE company](https://www.kezadgroup.com/business-setup/company-legal-type) (partly dated) · 2026-10-24 |
| Minimum share capital (published by 28 of 43 zones) | [**AED 25,000**](https://www.adafz.ae/en/faqs) (partly dated) · 2026-10-24 | [AED 150,000](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/04/ADFZ-Companies-Registration-Regulations_Dec2011.pdf) (not confirmed) · 2026-10-24 |
| Legal system | [UAE civil law](https://cdn.adafz.ae/-/media/project/adac/adafz/files/brochure/adafz-brochure.pdf) (partly dated) · 2026-10-24 | [UAE civil law](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/04/ADFZ-Companies-Registration-Regulations_Dec2011.pdf) (partly dated) · 2026-10-24 |
| Annual audited accounts required (published by 30 of 43 zones) | Not published · 2026-10-24 | [Yes](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/04/ADFZ-Companies-Registration-Regulations_Dec2011.pdf) (partly dated) · 2026-10-24 |
| UBO filing required (published by 37 of 43 zones) | [Yes](https://cdn.adafz.ae/-/media/project/adac/adafz/files/download-documents/adafz_natural_checklist-ol-3---ng.docx) · 2026-10-24 | [Yes](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/04/Checklist-LTD-Natural.pdf) · 2026-10-24 |
| Zone offers help with bank accounts (published by 24 of 43 zones) | [Yes](https://cdn.adafz.ae/-/media/project/adac/adafz/files/download-documents/adafz_natural_checklist-ol-3---ng.docx) · 2026-10-24 | Not published · 2026-10-24 |
| **Setup** |  |  |
| Incorporation time (stated by the zone) (published by 24 of 43 zones) | [4 days](https://www.adafz.ae/en) (not confirmed) · 2026-10-24 | Not published · 2026-10-24 |
| Apply directly without an agent (published by 37 of 43 zones) | [Yes](https://www.adafz.ae/en) (partly dated) · 2026-10-24 | [Yes](https://www.kezadgroup.com/business-facilities/free-zone-business-setup-solutions/) (partly dated) · 2026-10-24 |
| **Tax status and market access (zone-specific)** |  |  |
| On the FTA VAT Designated Zone list (published by 41 of 43 zones) | [Yes](https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf) (partly dated) · 2026-10-24 | [Yes](https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf) (partly dated) · 2026-10-24 |
| Mainland operations without an extra licence (published by 31 of 43 zones) | [No](https://www.adafz.ae/en/faqs) (partly dated) · 2026-10-24 | [No](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/04/ADFZ-Business-Licensing-Regulations_Dec2011.pdf) (partly dated) · 2026-10-24 |
| **Public record** |  |  |
| Emirate | [Abu Dhabi](https://www.adafz.ae/en/contactus) · 2026-10-24 | [Abu Dhabi](https://www.kezadgroup.com/about-us/) · 2026-10-24 |
| Licensing authority | [Abu Dhabi Airports Free Zone (ADAFZ) - the free zone authority operated by Abu Dhabi Airports (Abu Dhabi Airports Company PJSC); LLCs incorporated pursuant to Abu Dhabi Amiri Decree No. 5 of 2006 and ADAFZ regulations](https://cdn.adafz.ae/-/media/project/adac/adafz/files/download-documents/adafz-application_v9.pdf) · 2026-10-24 | [Abu Dhabi Ports Company PJSC (AD Ports Group) through KEZAD Group / Abu Dhabi Free Zone (ADFZ) Registrar](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/04/ADFZ-Business-Licensing-Regulations_Dec2011.pdf) (partly dated) · 2026-10-24 |
| Parent group or government body (published by 35 of 43 zones) | [Abu Dhabi Airports (Abu Dhabi Airports Company PJSC); ADAFZ brochure states ADAFZ is wholly owned by ADQ](https://cdn.adafz.ae/-/media/project/adac/adafz/files/brochure/adafz-brochure.pdf) · 2026-10-24 | [AD Ports Group (Economic Cities & Free Zones cluster)](https://www.kezadgroup.com/about-us/) · 2026-10-24 |
| Year established (published by 33 of 43 zones) | [**2012**](https://www.adafz.ae/en/explore-adafz) (partly dated) · 2026-10-24 | [2022](https://www.mediaoffice.abudhabi/en/transport/kezad-group-launched-to-provide-integrated-ecosystems-for-strategic-industries-in-abudhabi/) (partly dated) · 2026-10-24 |
| On the MoET free-zone registrar list (published by 42 of 43 zones) | [Yes](https://www.moet.gov.ae/en/company-registrars-in-free-zones) · 2026-10-24 | [Yes](https://www.moet.gov.ae/en/company-registrars-in-free-zones) · 2026-10-24 |
| Last checked | 2026-10-24 · 2026-10-24 | 2026-10-24 · 2026-10-24 |

## Rules that apply to all of these zones

UAE-wide and emirate rules from government sources, shown once; the table holds only what differs by zone.

### Corporate tax: Free Zone regime and Qualifying Free Zone Person (QFZP)

_Applies to all UAE free zones._ Under Federal Decree-Law No. 47 of 2022 a Free Zone Person that meets all conditions to be a Qualifying Free Zone Person (QFZP) pays 0% corporate tax on its Qualifying Income and 9% on its other taxable income. The FTA's Free Zone Persons guide (CTGFZP1, May 2024) lists the conditions: the regime applies to a Free Zone Person (3.2.1); it must maintain adequate substance in a Free Zone (3.2.2); derive Qualifying Income (3.2.3); not have elected to be subject to the standard corporate-tax rules (3.2.4); comply with the arm's-length principle (3.2.5); maintain transfer-pricing documentation (3.2.6); maintain audited financial statements (3.2.7); and its non-qualifying revenue must meet the de minimis requirements (3.2.8). A QFZP that fails any condition, or elects out, ceases to be a QFZP from the beginning of that tax period and for the four subsequent tax periods. The guide states that all taxpayers should check with their respective Free Zone Authority to confirm whether they operate in a Free Zone or Designated Zone for corporate-tax purposes.

Sources: [1] [Government source, 2024-05 (opened 2026-10-24)](https://tax.gov.ae/Datafolder/Files/Guides/CT/Free%20Zone%20Persons%20-%2020%2005%202024%20final%20for%20GCD.pdf)

### Corporate tax: Qualifying Activities, Excluded Activities and de minimis (Ministerial Decision 229/2025)

_Applies to all UAE free zones._ Ministerial Decision No. 229 of 2025 (issued 28 August 2025, effective 1 June 2023, repealing Ministerial Decision 265 of 2023) lists the Qualifying Activities of a QFZP: (a) manufacturing of goods or materials; (b) processing of goods or materials; (c) trading of Qualifying Commodities; (d) holding of shares and other securities for investment purposes; (e) ownership, management and operation of ships; (f) reinsurance services; (g) fund management services; (h) wealth and investment management services; (i) headquarter services to Related Parties; (j) treasury and financing services to Related Parties or for its own account; (k) financing and leasing of aircraft; (l) distribution of goods or materials in or from a Designated Zone; (m) logistics services; (n) activities ancillary to (a)-(m). Excluded Activities are: (a) any transactions with natural persons, except in relation to activities (e), (g), (h) and (k); (b) banking activities; (c) insurance activities (without prejudice to (f) and (i)); (d) finance and leasing activities (without prejudice to (c), (e), (j) and (k)); (e) ownership or exploitation of immovable property, other than Commercial Property in a Free Zone transacted with a Free Zone Person; (f) activities ancillary to those. De minimis: non-qualifying revenue in a tax period must not exceed the lower of 5% of total revenue or AED 5,000,000. A QFZP must also prepare audited financial statements under Ministerial Decision 84 of 2025. Distribution in or from a Designated Zone requires that goods entering the UAE are imported through the Designated Zone and are supplied to a customer who resells, processes or alters them, or to a public benefit entity. Shares are deemed held for investment when held for an uninterrupted 12 months.

Sources: [1] [Government source, 2025-08-28 (opened 2026-10-24)](https://mof.gov.ae/wp-content/uploads/2025/09/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf)

### Corporate tax: the official list of Free Zones (Cabinet Resolution 54/2023) was not available

_Applies to all UAE free zones._ Cabinet Resolution No. 54 of 2023 (dated 30 May 2023) defines the Free Zones for the purposes of the Corporate Tax Law by reference to an attached schedule. The only official copy found (hosted by Dubai Silicon Oasis Authority) contains the two-page body without the schedule, so this research cannot confirm from a primary source which zones are Free Zones for corporate-tax purposes. Zone records therefore publish a zone's own statement, if any, and the FTA's advice to confirm with the Free Zone Authority.

Sources: [1] [Government source, 2023-05-30 (opened 2026-10-24)](https://dso.ae/documents/d/dubai-silicon-oasis/cabinet-resolution-no-54-of-2023-regarding-defining-free-zones-for-the-purposes-of-the-corporate-tax-law-pdf)

### Free Zone and Designated Zone definitions for corporate tax, VAT and excise (FTA Public Clarification TAXP010)

_Applies to all UAE free zones._ FTA Public Clarification TAXP010 (October 2026) explains that the definitions of Free Zone and Designated Zone differ between the corporate-tax, excise-tax and VAT laws, and that a business must determine its status under each law separately. A Corporate Tax Free Zone is a designated and defined geographic area within the UAE specified in a Cabinet decision at the suggestion of the Minister. A Corporate Tax Designated Zone is a VAT Designated Zone (listed in Cabinet Decision 59/2017 as amended) that is also a Free Zone under the Corporate Tax Law. A VAT Designated Zone is a Free Zone listed in Cabinet Decision 59/2017 and its amendments that meets the conditions of Article 51(1) of the VAT Executive Regulation. An Excise Tax Designated Zone is a free zone or specified area meeting the conditions of the Excise Tax law and regulation, approved by the FTA. Businesses should confirm with their Free Zone authority whether they are in a Free Zone or Designated Zone for corporate-tax purposes, and may check the FTA's published list for VAT.

Sources: [1] [Government source, 2026-10 (opened 2026-10-24)](https://tax.gov.ae//Datafolder/Files/Pdf/2026/Guide/TAXP010%20-%20Designated%20Zones%20for%20CT%20VAT%20Excise%20-%2010%202026.pdf)

### VAT Designated Zones: FTA list (Cabinet Decision 59/2017 as amended to Cabinet Decision 81/2021)

_Applies to listed zones._ The FTA's List of Designated Zones for VAT (English section marked an unofficial translation; based on Cabinet Decision 59/2017 effective 1 January 2018 and amending decisions 35/2018, 43/2019, 34/2021, 63/2021 and 81/2021) names: Abu Dhabi - Free Trade Zone of Khalifa Port, Abu Dhabi Airport Free Zone, Khalifa Industrial Zone (all from 01/01/2018), Al Ain International Airport Free Zone and Al Butain International Airport Free Zone (from 18/06/2018). Dubai - Jebel Ali Free Zone (North-South), Dubai Cars and Automotive Zone (DUCAMZ), DAFZA Industrial Park Free Zone - Al Qusais, Dubai Aviation City, Dubai Airport Free Zone (all from 01/01/2018), International Humanitarian City - Jebel Ali (from 18/06/2018), Dubai CommerCity (from 01/01/2021); Dubai Textile City was designated 01/01/2018 to 04/04/2021 and the Free Zone Area in Al Quoz 01/01/2018 to 01/07/2021. Sharjah - Hamriyah Free Zone, Sharjah Airport International Free Zone (01/01/2018). Ajman - Ajman Free Zone (01/01/2018). Umm Al Quwain - Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port and on Sheikh Mohammed Bin Zayed Road (01/01/2018). Ras Al Khaimah - RAK Port Free Zone, RAK Maritime City Free Zone (01/01/2018), RAK Airport Free Zone (01/01/2018 to 04/07/2019), Al Hamra, Al Ghail and Al Hulaila Industrial Zone - Free Zone (from 04/07/2019). Fujairah - Fujairah Free Zone, FOIZ (Fujairah Oil Industry Zone) (01/01/2018). This is the latest list found (dated 21 September 2021); zones not on it were not VAT Designated Zones as of that date.

Sources: [1] [Government source, 2021-09-21 (opened 2026-10-24)](https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf)

### Customs treatment and mainland market access for free-zone companies (u.ae)

_Applies to all UAE free zones._ The UAE Government portal (u.ae, page 'Running a business in a free zone', updated 28 September 2026) states that free-zone companies can be fully owned by foreign investors; may import goods from outside the UAE, export and re-export with generally no restrictions as long as goods do not enter the mainland market without customs clearance; pay 0% customs duty on goods imported into the free zone and none on goods stored for re-export, with duty due only when goods move into the mainland market. Access to the mainland market is regulated: to sell goods or services locally, a free-zone company must work through a licensed mainland distributor or establish a mainland branch or company, and direct mainland sales are generally not permitted without the required mainland licences or approvals. The page refers to Federal Decree-Law 32/2021 on Commercial Companies and Dubai Executive Council Resolution 11/2025.

Sources: [1] [Government source, 2026-09-28 (opened 2026-10-24)](https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/running-a-business-in-a-free-zone-)

### Media activities in free zones (Federal Decree-Law 55/2023) and National Media Authority permits

_Applies to media free zones and media activities in any free zone._ Federal Decree-Law No. 55 of 2023 Concerning Media Regulation applies to all persons, media establishments and institutions, media outlets and media free zones that practise media activities in the UAE (Article 2). The Competent Authority (the local government body concerned with licensing media activities, or the Council where there is none) issues licences or permits to practise media activities in free zones; the activity must be practised within the free zone's geographical borders, otherwise the laws in force in the country apply; licensees must keep to the activities in their licence and renew on time, and are subject to the Competent Authority's oversight (Article 6). The National Media Authority (nma.gov.ae) publishes federal e-services: a ground filming permit within the country at AED 500 per day (apply 15 working days ahead; 5 working days processing); a permit for an individual to provide advertising or media content on social media, free for three years and then AED 1,000 (3 working days); and issuance of media licences of a commercial nature, whose fee 'depends on the service'.

Sources: [1] [Government source, 2023 (opened 2026-10-24)](https://dda.gov.ae/-/media/FC851090038F4C97B352FBB5F0BD929F.pdf) · [2] [Government source, 2026 (opened 2026-10-24)](https://www.nma.gov.ae/en/services/ground-filming-permit-within-the-country) · [3] [Government source, 2026 (opened 2026-10-24)](https://www.nma.gov.ae/en/services/permit-for-an-individual-to-provide-advertising-or-media-content-on-social-media-and-other-digital-platforms) · [4] [Government source, 2026 (opened 2026-10-24)](https://www.nma.gov.ae/en/services/issuance-of-media-licenses-of-a-commercial-nature)

### Ministry of Economy and Tourism: register of company registrars in free zones

_Applies to all UAE free zones._ The Ministry of Economy and Tourism publishes a page of company registrars in free zones, grouped by emirate licensing authority (page footer date 23 October 2026). It lists, for Abu Dhabi: Masdar, Media Zone Authority - TWOFOUR54, Abu Dhabi Airports Free Zone, KIZAD and Abu Dhabi Global Market. Dubai: the Dubai Development Authority districts (Dubai Internet City, Dubai Production City, Dubai Studio City, Dubai Outsource City, Dubai Science Park, Dubai Design District, Dubai Wholesale City, Dubai Knowledge Park, Dubai Media City, Dubai International Academic City), Dubai International Financial Centre Authority, Dubai Silicon Oasis Authority, Dubai Maritime City Authority, Trakhees, Dubai Healthcare City Authority, Dubai Multi Commodities Centre Authority, Meydan, International City for Humanitarian Services Authority, Dubai South, Dubai World Trade Center Authority, Dubai Airport Free Zone, Commerce City, Jebel Ali Free Zone with Dubai Textile City, Dubai Auto Zone, Dubai Industrial Park and Dubai Gold and Diamond Park. Sharjah: Sharjah International Airport Free Zone, Hamriyah Free Zone Authority, Sharjah Publishing City, Sharjah Research Technology & Innovation Park, Sharjah Media City - Shams. Ajman: Ajman Media City, Ajman Free Zone. Ras Al Khaimah: RAKEZ, Ras AlKhaimah Maritime, Innovation City. Umm Al Quwain: Umm AlQuwain Free Trade Zone. Fujairah: Fujairah Free Zone, Fujairah Creative City. Not on the list as of that date: Ajman NuVentures Centre, Sharjah Healthcare City, Fujairah Oil Industry Zone, IFZA (International Free Zone Authority), Sharjah COMTECH and Dubai Carpet Free Zone. Absence from this register is recorded as a fact, not as a statement that a zone cannot license companies.

Sources: [1] [Government source, 2026-10-23 (opened 2026-10-24)](https://www.moet.gov.ae/en/company-registrars-in-free-zones) · [2] [Government source, 2026-10-23 (opened 2026-10-24)](https://www.moet.gov.ae/company-registrars-in-free-zones)

## The zones' own statements, side by side

### Set-up costs in detail

**ADAFZ**: Establishment / immigration card fee: AED 1,000. [1] Visa fees: Employee visa AED 1,500 per visa (2-year validity; excludes medical, Emirates ID and health insurance); employment visa deposit AED 2,500 per visa (refundable); establishment card AED 1,000 (3-year validity). Startup Pro package states '1 visa included - Stamping + Emirates ID'. [1] Mandatory deposit or bank guarantee: AED 2,500. [1] Extras included: Registration and licence fees included in all packages; Workspace included (Smart Desk, Flexi Desk or Executive Desk depending on package); Bank introduction letter obtainable from ADAFZ on submission of legal documents. [2] Sources: [1] [Zone website (opened 2026-10-24)](https://www.adafz.ae/en/startup) · [2] [Zone website (opened 2026-10-24)](https://www.adafz.ae/en)

**KEZAD**: Establishment / immigration card fee: AED 1,000. [1] Visa fees: KEZAD service fees per tariff: Initial Approval AED 450; Employment Residence AED 1,500; ID Card AED 300; In Country Visa AED 800; Urgent Entry Permit AED 300; Access Card AED 200; Residence Permit Renewal AED 0; Entry Permit Cancellation AED 200; Residence Permit Cancellation AED 500. Medical test, government (ICP) fees and health insurance not published. [1] Mandatory deposit or bank guarantee: AED 0. [2] MoA / notary / attestation fees: AED 200. [1] Extras included: Free internet and Wi-Fi; Shared meeting spaces; One-stop-shop services. [2] Sources: [1] [Zone website (opened 2026-10-24)](https://www.kezadgroup.com/business-facilities/tariffs/) · [2] [Zone website (opened 2026-10-24)](https://www.kezadgroup.com/business-facilities/free-zone-business-setup-solutions/)

### Renewal and amendment fees

**ADAFZ**: Visa validity: 2 years. [1] Sources: [1] [Zone website (opened 2026-10-24)](https://www.adafz.ae/en/startup)

**KEZAD**: Lease escalation policy: Land leases: annual escalation applies per lease terms; Common Area Maintenance levy AED 3/m2 per annum, adjusted annually. Rate for office/workstation renewals not published. [1] Fee to add activity: AED 0. [1] Fee for shareholder change: AED 3,000. [1] Fee for name change: AED 0. [1] Deregistration / liquidation fee: AED 2,500. [1] Multi-year licence discounts: 2- and 3-year start-up packages are priced below the 1-year rate multiplied by the term ('All fees are after discounts'). 1-visa: 2-year AED 17,800 vs 2 x 9,450 = 18,900; 3-year AED 22,575 vs 3 x 9,450 = 28,350. [2] Current promotions and expiry: Golden Visa holders: 25% discount on all KEZAD free zone office packages and 10% on base offerings (land and warehouses), under an agreement with the Abu Dhabi Residents Office; no end date stated; 2- and 3-year start-up packages: 'All fees are after discounts'; no end date stated. [3] Sources: [1] [Zone website (opened 2026-10-24)](https://www.kezadgroup.com/business-facilities/tariffs/) · [2] [Calculated from the zone's figures (opened 2026-10-24)](https://www.kezadgroup.com/business-facilities/free-zone-business-setup-solutions/) · [3] [Zone website (opened 2026-10-24)](https://www.kezadgroup.com/business-facilities/golden-visa-offers/)

### Visa rules

**ADAFZ**: Visa quota rule: Package-based on desks (0, 1 or 2 visas); for leased facilities one visa per 8 sqm of office space and one visa per 16 sqm of warehouse space. [1] Max visas without dedicated office: 2. [2] How to increase quota and cost: Upgrade the package or lease more space; quota follows leased area (1 visa per 8 sqm office, 1 per 16 sqm warehouse). [1] Investor / partner visa available: yes. [1] Employee visa available: yes. [3] Sources: [1] [Zone website (opened 2026-10-24)](https://www.adafz.ae/en/faqs) · [2] [Zone website (opened 2026-10-24)](https://www.adafz.ae/en) · [3] [Zone website (opened 2026-10-24)](https://www.adafz.ae/en/startup)

**KEZAD**: Employee visa available: yes. [1] Dependant / family visa sponsorship allowed: yes. [1] Golden Visa support: KEZAD offers Golden Visa holders 25% off free zone office packages and 10% off land/warehouse offerings under an agreement with the Abu Dhabi Residents Office. No statement that KEZAD sponsors or processes Golden Visa applications. [2] Sources: [1] [Zone website (opened 2026-10-24)](https://www.kezadgroup.com/business-facilities/tariffs/) · [2] [Zone website (opened 2026-10-24)](https://www.kezadgroup.com/business-facilities/golden-visa-offers/)

### Offices and facilities

**ADAFZ**: Warehouse sizes: Warehouse clusters of 48m x 60m (2,880 sqm), each divided into 8 light industrial units of 15m x 24m (360 sqm); 7.0m clear height, 4m x 4m shutter door, floor 1.2m above road. [1] Bonded facilities: yes. [2] Land plots for build-to-suit: yes. [1] Minimum sqm per visa: 8 sqm. [1] Meeting rooms, co-working, amenities: Flexi desks and virtual offices; Furnished executive rooms with AV; Reception and housekeeping; Conference facilities and pantries (Business Park); Parking; On-site hotels, banking services and food courts (Business Park). [2] Sources: [1] [Zone website (opened 2026-10-24)](https://www.adafz.ae/en/faqs) · [2] [Zone document (opened 2026-10-24)](https://cdn.adafz.ae/-/media/project/adac/adafz/files/brochure/adafz-brochure.pdf)

**KEZAD**: Bonded facilities: yes. [1] Land plots for build-to-suit: yes. [2] Premises outside the zone allowed: no. [3] Sources: [1] [Zone document (opened 2026-10-24)](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/05/KEZADGroupRULESED16JAN2016.pdf) · [2] [Zone website (opened 2026-10-24)](https://www.kezadgroup.com/business-facilities/free-zone/) · [3] [Zone document (opened 2026-10-24)](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/04/ADFZ-Companies-Registration-Regulations_Dec2011.pdf)

### Set-up process

**ADAFZ**: Documents for an individual shareholder: KYC application form; Business plan; CV of each individual shareholder; Valid passport copy of shareholder(s); Specimen signature; Passport photo (white background); Resolution to establish the LLC in ADAFZ; Memorandum and Articles of Association of the proposed LLC; Manager passport copy, Emirates ID/visa and NOC from current sponsor (if applicable); Director passport copies, signatures and photos; Proof of share capital from a UAE bank; UBO details and declaration; NOC/preliminary approval from relevant authorities (where required). [1] Attestation requirements for corporate shareholders: Foreign corporate shareholders: notarised certificate of registration, notarised good-standing (or equivalent) certificate and notarised parent MoA/AoA; documents from outside the UAE attested up to the UAE Embassy; non-English/Arabic documents need certified translation; notarised power of attorney for the authorised signatory. [2] Trade name rules: Any name may be proposed, subject to ADAFZ approval; three options required on the application (not required for branches). [3] Sources: [1] [Zone document (opened 2026-10-24)](https://cdn.adafz.ae/-/media/project/adac/adafz/files/download-documents/adafz_natural_checklist-ol-3---ng.docx) · [2] [Zone document (opened 2026-10-24)](https://cdn.adafz.ae/-/media/project/adac/adafz/files/download-documents/adafz_corporate_checklist-ol-3-ng.docx) · [3] [Zone document (opened 2026-10-24)](https://cdn.adafz.ae/-/media/project/adac/adafz/files/download-documents/adafz-application_v9.pdf)

**KEZAD**: Documents for an individual shareholder: Application form for Registration & Licence; Business plan (template provided); Passport copies of shareholders, directors, manager and secretary; Residency visa / visit visa and Emirates ID copies (as applicable); NOC from current sponsor in Arabic (if applicable); CV (personal profile); Registry Identification Form - Individual; Shareholder's resolution for incorporation (notarized and attested, as applicable); Power of attorney for the manager if not in the resolution; UBO declaration form, ownership chart and UBO passport copies; Compliance officer details if subject to AML. [1] Attestation requirements for corporate shareholders: Foreign corporate shareholder: notarised certificate of registration; certificate of good standing (original or notarised); MoA/AoA with list of directors notarized and attested; board resolution notarized and attested. UAE corporate shareholder: trade licence and commercial registration copies, MoA notarized. ADFZ may require UAE embassy attestation. [2] Trade name rules: Company name must end with 'Ltd'; the Registrar can direct a change if a name is misleading or undesirable. [3] Refund policy if rejected: Fees paid are not refunded if the applicant withdraws the licence application before grant. [4] Sources: [1] [Zone website (opened 2026-10-24)](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/04/Checklist-LTD-Natural.pdf) · [2] [Zone website (opened 2026-10-24)](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/04/Checklist-LTD-Corporate.pdf) · [3] [Zone document (opened 2026-10-24)](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/04/ADFZ-Companies-Registration-Regulations_Dec2011.pdf) · [4] [Zone document (opened 2026-10-24)](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/04/ADFZ-Business-Licensing-Regulations_Dec2011.pdf)

### Market access and customs

**ADAFZ**: Can open mainland branch: yes. [1] Customs duty in the zone: Zone states 0% import and re-export duties and zero customs duties for goods in the free zone; bonded corridors link airside cargo operations. [2] Customs duty exemption details: Zone states 0% import and re-export duties / zero customs duties. [2] Sources: [1] [Zone website (opened 2026-10-24)](https://www.adafz.ae/en/faqs) · [2] [Zone website (opened 2026-10-24)](https://www.adafz.ae/en)

**KEZAD**: GCC / re-export notes: Free zone: customs duty applies on sales into the local market and on imports into GCC states. KEZAD's Domestic Economic Zone (mainland) areas instead allow 'Made in UAE' certification and duty-free GCC status for locally manufactured goods. [1] Customs duty in the zone: No customs duty on goods within the free zone; standard customs duty applies to goods sold into the UAE local market, to goods in transit between entry points and the free zone, and to imports into GCC states. [2] Customs duty exemption details: No customs duties within the free zone; duty applies when goods enter the UAE local market or other GCC states. [2] Sources: [1] [Zone website (opened 2026-10-24)](https://www.kezadgroup.com/business-setup/jurisdiction/mainland/) · [2] [Zone website (opened 2026-10-24)](https://www.kezadgroup.com/business-facilities/free-zone/)

### The zone's own tax statement

**ADAFZ**: Which areas of zone are designated: Listed separately: Abu Dhabi Airport Free Zone (from 2018-01-01), Al Ain International Airport Free Zone and Al Butain [Al Bateen] International Airport Free Zone (from 2018-06-18). ADAFZ says VAT treatment applies to 'certain districts' only; which districts are designated is not published. [1] Sources: [1] [Government source (opened 2026-10-24)](https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf)

**KEZAD**: Which areas of zone are designated: The FTA list names 'Khalifa Industrial Zone' without defining boundaries. Only fenced, customs-controlled free zone areas can qualify; KEZAD's Domestic Economic Zone (mainland) areas are not designated (KEZAD's mainland page says standard VAT applies there). [1] Sources: [1] [Government source (opened 2026-10-24)](https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf)

### Compliance

**ADAFZ**: Not published.

**KEZAD**: Audit exemption threshold or conditions: No exemption threshold stated; regulations require all companies to have annual audited accounts. [1] Audit submission deadline: Accounts audited and laid before a general meeting within 6 months of financial year-end; copy of accounts and auditors' report filed with the Registrar within 7 days after that meeting. [1] Activities needing anti-money-laundering registration: Real estate brokers and agents; Dealers in precious metals and stones; Auditors; Company service providers. [2] Annual return and renewal documents: Annual return of members holding 5% or more, filed before the end of March each year (CRR cl.15); Audited accounts and auditors' report filed with the Registrar within 7 days after the general meeting (CRR cl.80.5); Licence renewal application at least 3 months before licence expiry (BLR cl.9.4); Notify ADPC within 10 business days of changes to manager, share capital, shareholders or directors (BLR Part 3 cl.2). [1] Sources: [1] [Zone document (opened 2026-10-24)](https://www.kezadgroup.com/wp-content/uploads/sites/23/2026/04/ADFZ-Companies-Registration-Regulations_Dec2011.pdf) · [2] [Zone website (opened 2026-10-24)](https://www.kezadgroup.com/business-setup/regulations)

## Abu Dhabi Airports Free Zone

Abu Dhabi Airports Free Zone (ADAFZ) is a logistics, general business, industrial and specialised free zone in Abu Dhabi, licensed by Abu Dhabi Airports Free Zone (ADAFZ) - the free zone authority operated by Abu Dhabi Airports (Abu Dhabi Airports Company PJSC); LLCs incorporated pursuant to Abu Dhabi Amiri Decree No. 5 of 2006 and ADAFZ regulations, established in 2012. The lowest package it publishes without stated conditions is AED 6,000 for year 1 (Starter).

Details: https://freezoneguide.com/uae/abu-dhabi/adafz

## Khalifa Economic Zones Abu Dhabi (KEZAD Group)

Khalifa Economic Zones Abu Dhabi (KEZAD Group) is a industrial, logistics and general business free zone in Abu Dhabi, licensed by Abu Dhabi Ports Company PJSC (AD Ports Group) through KEZAD Group / Abu Dhabi Free Zone (ADFZ) Registrar, established in 2022. The lowest package it publishes without stated conditions is AED 9,450 for year 1 (1 Year Free Zone Business Package - 1 Visa (VAT included)).

Details: https://freezoneguide.com/uae/abu-dhabi/kezad

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Information collected from free-zone authorities and UAE government sources on the dates shown. Fees and rules change; the zone's current schedule prevails. Not legal, tax or financial advice.
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Source: FreezoneGuide (https://freezoneguide.com/). AED, as published by each zone on its official channels. Information collected from free-zone authorities and UAE government sources on the dates shown. Fees and rules change; the zone's current schedule prevails. Not legal, tax or financial advice.