# ADGM vs DIFC: 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 | ADGM | DIFC |
| --- | --- | --- |
| **Cost for your scenario** |  |  |
| Solo, no visa (year 1) (published by 17 of 43 zones) | [AED 5,509](https://assets.adgm.com/download/assets/ADGM-Schedule-of-Fees.pdf/6c5c6ff4b0a911ef9bb96218d165befe) (partly dated) · 2026-10-24 | [Not published](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/documents-for-spaces-and-offices/difc-innovation-licence-setup-guide.pdf) (partly dated) · 2026-10-24 |
| Founder + 1 visa (year 1) (published by 13 of 43 zones) | [Not published](https://assets.adgm.com/download/assets/ADGM-Schedule-of-Fees.pdf/6c5c6ff4b0a911ef9bb96218d165befe) (partly dated) · 2026-10-24 | [Not published](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/documents-for-spaces-and-offices/difc-innovation-licence-setup-guide.pdf) (partly dated) · 2026-10-24 |
| Team, 3 visas (year 1) (published by 6 of 43 zones) | [Not published](https://assets.adgm.com/download/assets/ADGM-Schedule-of-Fees.pdf/6c5c6ff4b0a911ef9bb96218d165befe) (partly dated) · 2026-10-24 | [Not published](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/documents-for-spaces-and-offices/difc-innovation-licence-setup-guide.pdf) (partly dated) · 2026-10-24 |
| Lowest package of any size (year 1) (published by 17 of 43 zones) | [AED 5,509 (Tech Start-up (incentivised fee, Hub71 approval letter required))](https://assets.adgm.com/download/assets/ADGM-Schedule-of-Fees.pdf/6c5c6ff4b0a911ef9bb96218d165befe) (partly dated) · 2026-10-24 | [Not published](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/documents-for-spaces-and-offices/difc-innovation-licence-setup-guide.pdf) (partly dated) · 2026-10-24 |
| Lowest licence fee (published by 30 of 43 zones) | [AED 10,283](https://assets.adgm.com/download/assets/ADGM-Schedule-of-Fees.pdf/6c5c6ff4b0a911ef9bb96218d165befe) (partly dated) · 2026-10-24 | [**AED 3,673**](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/operating-a-business/operating-business---handbook-fees/difc-cs-gl-03-rev-16-roc-table-of-fees_aug-2026.pdf) · 2026-10-24 |
| **Activities and licences** |  |  |
| Licence types (published by 37 of 43 zones) | Not published · 2026-10-24 | [Regulated financial services, Services / consultancy, Holding, Virtual assets, Education, Other](https://www.difc.com/business/establish-a-business/non-financial-firms) (partly dated) · 2026-10-24 |
| General trading licence | Not published · 2026-10-24 | [No](https://www.difc.com/business/non-retail-activities-guide) (partly dated) · 2026-10-24 |
| Freelancer permit | [No](https://assets.adgm.com/download/assets/ADGM-Schedule-of-Fees.pdf/6c5c6ff4b0a911ef9bb96218d165befe) (partly dated) · 2026-10-24 | [No](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/starting-a-business/starting-a-business---hanbook-fees/setting-up-an-entity/difc-cs-hb-06-rev11-setting-up-a-non-financial-entity-in-difc.pdf) (partly dated) · 2026-10-24 |
| Official activity list (published by 29 of 43 zones) | [Published](https://assets.adgm.com/download/assets/Private+Company+Limited+by+Shares+-+Non-Financial+Services.pdf/c214f1f25a4411ef82f4b295bac3477d) (partly dated) · 2026-10-24 | [Published](https://www.difc.com/business/non-retail-activities-guide) · 2026-10-24 |
| **Visas and office** |  |  |
| Largest visa quota in a published package (published by 23 of 43 zones) | [Not published](https://assets.adgm.com/download/assets/ADGM-Schedule-of-Fees.pdf/6c5c6ff4b0a911ef9bb96218d165befe) (partly dated) · 2026-10-24 | [4](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/documents-for-spaces-and-offices/difc-innovation-licence-setup-guide.pdf) (partly dated) · 2026-10-24 |
| Minimum office (published by 22 of 43 zones) | Not published · 2026-10-24 | [Virtual office](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/starting-a-business/starting-a-business---hanbook-fees/non-financial-and-retail-checklist/difc-cs-gl-10-rev04-non-financial-and-retail-handbook---special-purpose-vehicle.pdf) (partly dated) · 2026-10-24 |
| Facility types (published by 37 of 43 zones) | Not published · 2026-10-24 | [Flexi-desk, Serviced office, Private office, Retail unit](https://www.difc.com/business/services/spaces-and-offices) · 2026-10-24 |
| **Company, compliance and banking** |  |  |
| Company types (published by 37 of 43 zones) | [Other, Branch of a foreign company, Branch of a UAE company, Special purpose vehicle, Foundation](https://assets.adgm.com/download/assets/ADGM-Schedule-of-Fees.pdf/6c5c6ff4b0a911ef9bb96218d165befe) · 2026-10-24 | [Branch of a foreign company, Special purpose vehicle, Foundation, Other](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/starting-a-business/starting-a-business---hanbook-fees/setting-up-an-entity/difc-cs-hb-06-rev11-setting-up-a-non-financial-entity-in-difc.pdf) · 2026-10-24 |
| Minimum share capital (published by 28 of 43 zones) | [None](https://assets.adgm.com/download/assets/guidance+entity+types.pdf/7558e7aa63c811ef95f396f3abd4a36a) (partly dated) · 2026-10-24 | [None](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/starting-a-business/starting-a-business---hanbook-fees/non-financial-and-retail-checklist/private-company-non-financial-and-retail-handbook.pdf) · 2026-10-24 |
| Legal system | [Common law with its own courts](https://assets.adgm.com/download/assets/adgm-guidance-application-of-english-laws.pdf/58871c7eb0a711ef916e5ef481f270ea) · 2026-10-24 | [Common law with its own courts](https://www.difc.com/business/laws-and-regulations) · 2026-10-24 |
| Annual audited accounts required (published by 30 of 43 zones) | [Yes](https://assets.adgm.com/download/assets/Guidance+on+accounts+and+audit+for+ADGM+QFZPs+20250825.pdf/79e4975c7cd011f0aee49a1bb17f55cc) · 2026-10-24 | [No](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/operating-a-business/operating-business---handbook-fees/corporate_actions_handbook_updated.pdf) · 2026-10-24 |
| UBO filing required (published by 37 of 43 zones) | [Yes](https://assets.adgm.com/download/assets/Guidance+-+Late+Filing+Fees.pdf/fd50052eac9a11ef87d2c66409412044) · 2026-10-24 | [Yes](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/starting-a-business/starting-a-business---hanbook-fees/non-financial-and-retail-checklist/private-company-non-financial-and-retail-handbook.pdf) · 2026-10-24 |
| Zone offers help with bank accounts (published by 24 of 43 zones) | Not published · 2026-10-24 | [Yes](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/starting-a-business/starting-a-business---hanbook-fees/non-financial-and-retail-checklist/private-company-non-financial-and-retail-handbook.pdf) · 2026-10-24 |
| **Setup** |  |  |
| Incorporation time (stated by the zone) (published by 24 of 43 zones) | Not published · 2026-10-24 | [21 days](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/documents-for-spaces-and-offices/difc-innovation-licence-setup-guide.pdf) (partly dated) · 2026-10-24 |
| Apply directly without an agent (published by 37 of 43 zones) | Not published · 2026-10-24 | [Yes](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/starting-a-business/starting-a-business---hanbook-fees/setting-up-an-entity/difc-cs-hb-06-rev11-setting-up-a-non-financial-entity-in-difc.pdf) · 2026-10-24 |
| **Tax status and market access (zone-specific)** |  |  |
| On the FTA VAT Designated Zone list (published by 41 of 43 zones) | [No](https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf) (partly dated) · 2026-10-24 | [No](https://tax.gov.ae//Datafolder/Files/Pdf/2026/Guide/TAXP010%20-%20Designated%20Zones%20for%20CT%20VAT%20Excise%20-%2010%202026.pdf) (partly dated) · 2026-10-24 |
| Mainland operations without an extra licence (published by 31 of 43 zones) | Not published · 2026-10-24 | [No](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/buisness-laws-and-regulations/laws-and-regulations-pdfs/federal_law_no_8_of_2004_english.pdf) (partly dated) · 2026-10-24 |
| **Public record** |  |  |
| Emirate | [Abu Dhabi](https://assets.adgm.com/download/assets/ADGM+RA+Work+Permit+Guide.pdf/3b295b4487ce11ef8ad1064e6f3513dc) · 2026-10-24 | [Dubai](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/difc_docs/federal_decree_no_35_for_the_year_2004_english.pdf) · 2026-10-24 |
| Licensing authority | Not published · 2026-10-24 | [DIFC Authority (DIFCA) - Registrar of Companies licenses and registers entities; Dubai Financial Services Authority (DFSA) authorises and regulates financial services](https://www.difc.com/business/laws-and-regulations) · 2026-10-24 |
| Parent group or government body (published by 35 of 43 zones) | [Government of Abu Dhabi (established by Abu Dhabi Law No. 4 of 2013 under Federal Decree No. 15 of 2013)](https://assets.adgm.com/download/assets/adgm-guidance-application-of-english-laws.pdf/58871c7eb0a711ef916e5ef481f270ea) (partly dated) · 2026-10-24 | [Government of Dubai (DIFC governed by Dubai Law No. 5 of 2021; established under Federal Law No. 8 of 2004 and Federal Decree No. 35 of 2004)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/buisness-laws-and-regulations/laws-and-regulations-pdfs/law_5_of_2021_concerning_difc_english_31012022_2.pdf) (partly dated) · 2026-10-24 |
| Year established (published by 33 of 43 zones) | [2013](https://assets.adgm.com/download/assets/Guidance+on+accounts+and+audit+for+ADGM+QFZPs+20250825.pdf/79e4975c7cd011f0aee49a1bb17f55cc) (partly dated) · 2026-10-24 | [**2004**](https://www.difc.com/who-we-are) · 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-)

### Dubai: free-zone establishments operating on the mainland (Executive Council Resolution 11/2025)

_Applies to free zones in the Emirate of Dubai (not DIFC financial establishments)._ Executive Council Resolution No. 11 of 2025 (issued 3 March 2025, in force on publication) regulates Dubai free-zone establishments that wish to conduct activities outside their free zone within Dubai. It does not apply to financial establishments licensed in the DIFC. An establishment may do so with one of three DET instruments: a licence to establish a branch within the Emirate; a licence to establish a branch operating out of the free zone (both valid one year, renewable); or a temporary permit of up to six months for specific activities. Conditions include the licensing authority's approval, approvals of the supervising government entities where required, a valid free-zone licence and payment of fees; the establishment must comply with applicable federal and local legislation and keep separate financial records for mainland activities. Existing free-zone-registered workforce may be used. DET fees: AED 10,000 per year for issuing or renewing a licence for a branch operating out of the free zone, and AED 5,000 for issuing or renewing a temporary permit. DET, with the licensing authorities, was to issue within six months a list of activities and the instrument each requires. Establishments already operating on the mainland had one year to comply (extendable once).

Sources: [1] [Government source, 2025-03-03 (opened 2026-10-24)](https://dso.ae/documents/d/dubai-silicon-oasis/executive-council-resolution-no-11-of-2025-regulating-the-conduct-of-free-zone-establishments-activities)

### 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

**ADGM**: Establishment / immigration card fee: AED 1,127.27. [1] Visa fees: ADGM GS Fee Schedule (AED, VAT incl.): New Employment Visa inside UAE 2 years 4,149.66; outside UAE 2 years 3,237.39; inside UAE 1 year 2,744.40; outside UAE 1 year 1,936.89; renewal 2 years 2,310.12; renewal 1 year 1,429.62; transfer 3,237.39. Work permit for sponsored employees included in visa package. Prerequisites: establishment card 1,127.27 and E-Channels account 4,197.27. Medical and Emirates ID inclusion not stated. [1] Trade name reservation fee: AED 734.5. [2] Sources: [1] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/GS+Fee+Schedule+26.06.2026.pdf/0924d554643511efb4ba6646cc95a6ef) · [2] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/ADGM-Schedule-of-Fees.pdf/6c5c6ff4b0a911ef9bb96218d165befe)

**DIFC**: Establishment / immigration card fee: AED 2,290. [1] Cost per visa: AED 3,970. [1] Visa fees: Establishment card AED 2,290 (normal) once per entity; employment visa package AED 3,970 (outside UAE, normal, 7 working days) or AED 5,770 express; inside UAE AED 5,470 normal / AED 8,410 express; seconded visa AED 3,870 / 5,590 (outside); refundable PSA deposit AED 2,500 per visa; all fees include AED 20 Knowledge and Innovation fee; health insurance separate. [1] Mandatory deposit or bank guarantee: AED 2,500. [1] Extras included: Optional ROC data-sharing integration with Mashreq Bank to start bank account opening; Access to the Leap by DIFC platform for coworking lessees. [2] Sources: [1] [Zone document (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/services-documents/difc-gs-hb-02-rev19-difc-gso-handbook---employee-services.pdf) · [2] [Zone document (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/starting-a-business/starting-a-business---hanbook-fees/non-financial-and-retail-checklist/private-company-non-financial-and-retail-handbook.pdf)

### Renewal and amendment fees

**ADGM**: Renewal costs more than the first-year price: no. [1] Visa renewal cost per person: AED 2,310.12. [2] Visa validity: 2 years. [2] Late renewal penalty: USD 150 per month (AED 550.875) after a one-month grace period, capped at USD 450 (AED 1,652.625); unpaid late fees after 30 days mean the company is not in good standing and portal services are restricted. [3] Renewal grace period: 30 days. [3] Fee to add activity: AED 367.25. [1] Fee for shareholder change: AED 367.25. [1] Fee for name change: AED 367.25. [1] Deregistration / liquidation fee: AED 0. [1] Current promotions and expiry: Tech Start-up incentivised fee USD 1,500 for registration plus two renewals (Hub71 approval letter required); Venture Capital Fund Managers incentivised fee USD 1,500 for 3 years (FSRA-approved); Social Enterprises USD 700 (subject to certification). [1] Sources: [1] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/ADGM-Schedule-of-Fees.pdf/6c5c6ff4b0a911ef9bb96218d165befe) · [2] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/GS+Fee+Schedule+26.06.2026.pdf/0924d554643511efb4ba6646cc95a6ef) · [3] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/Guidance+-+Late+Filing+Fees.pdf/fd50052eac9a11ef87d2c66409412044)

**DIFC**: Renewal costs more than the first-year price: no. [1] Visa renewal cost per person: AED 3,370. [2] Visa validity: 2 years. [2] Late renewal penalty: ROC fine USD 1,000 for the first month of late licence renewal plus USD 1,000 for each further month; USD 2,000 fine for not filing the confirmation statement; USD 1,000 fine for not renewing the data protection notification; establishment card AED 350 first month plus AED 100 per additional month; employment visas not renewed/cancelled within 30 days of expiry: fine up to USD 2,000. [3] Renewal grace period: 30 days. [3] Fee to add activity: AED 0. [1] Fee for shareholder change: AED 0. [1] Fee for name change: AED 2,938. [1] Deregistration / liquidation fee: AED 0. [1] Current promotions and expiry: . [1] Sources: [1] [Zone document (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/operating-a-business/operating-business---handbook-fees/difc-cs-gl-03-rev-16-roc-table-of-fees_aug-2026.pdf) · [2] [Zone document (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/services-documents/difc-gs-hb-02-rev19-difc-gso-handbook---employee-services.pdf) · [3] [Zone document (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/operating-a-business/operating-business---handbook-fees/corporate_actions_handbook_updated.pdf)

### Visa rules

**ADGM**: Employee visa available: yes. [1] Dependant / family visa sponsorship allowed: yes. [1] Golden Visa support: Golden Visa holders employed by ADGM entities need an ADGM work permit (AED 300, 3 years). Hub71 offers 5-year business visas to entrepreneurs. No ADGM Golden Visa nomination service found. [2] Sources: [1] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/GS+Fee+Schedule+26.06.2026.pdf/0924d554643511efb4ba6646cc95a6ef) · [2] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/ADGM+RA+Work+Permit+Guide.pdf/3b295b4487ce11ef8ad1064e6f3513dc)

**DIFC**: Visa quota rule: Innovation Licence: up to 4 visas on the first coworking flexi desk. No general per-sqm visa quota rule published for other office types; visas require a valid establishment card and Personnel Sponsorship Agreement (PSA) deposit per visa. [1] Max visas without dedicated office: 4. [1] Investor / partner visa available: yes. [2] Employee visa available: yes. [2] Dependant / family visa sponsorship allowed: yes. [2] Golden Visa support: DIFC GSO offers a 'Long Term Residence Visa' service for executives earning over AED 30,000/month sponsored by a DIFC entity, investors with at least AED 2 million invested in the DIFC entity, and DIFC property owners; approval at GDRFA discretion. [2] Typical visa processing time: 7 days. [2] Visa process can start before the founder arrives: yes. [2] Sources: [1] [Zone document (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/documents-for-spaces-and-offices/difc-innovation-licence-setup-guide.pdf) · [2] [Zone document (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/services-documents/difc-gs-hb-02-rev19-difc-gso-handbook---employee-services.pdf)

### Offices and facilities

**ADGM**: Not published.

**DIFC**: Flexi-desk annual cost: AED 22,200. [1] Premises outside the zone allowed: no. [2] Meeting rooms, co-working, amenities: Meeting rooms and pods; Conference rooms; 80-person amphitheatre; Open breakout spaces; Fully serviced ready-to-use offices; Complimentary parking allocation (business centres). [1] Sources: [1] [Zone document (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/media-section/publications/real-estate-brochures/difc-coworking-spaces-24sep24.pdf) · [2] [Government source (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/buisness-laws-and-regulations/laws-and-regulations-pdfs/federal_law_no_8_of_2004_english.pdf)

### Set-up process

**ADGM**: Documents for an individual shareholder: Business plan; Ownership structure chart identifying UBOs; Articles of association (model or bespoke); Resolution for incorporation; Passport copies of all nationalities (and Emirates ID where applicable); Proof of residential address (not older than 3 months, English); Signed lease agreement / lease registration; Source of wealth declaration (if requested); Data protection contact person details. [1] Attestation requirements for corporate shareholders: Certificate of incorporation plus registers of members and directors certified as true copies by a director, secretary or registered agent within the last 3 months; certified legal English translation for foreign-language documents; board resolution; notarisation not required unless requested by the Registrar. [1] Refund policy if rejected: Incorporation fees are non-refundable if the application is withdrawn or rejected. [2] Sources: [1] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/Private+Company+Limited+by+Shares+-+Non-Financial+Services.pdf/c214f1f25a4411ef82f4b295bac3477d) · [2] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/ADGM-Schedule-of-Fees.pdf/6c5c6ff4b0a911ef9bb96218d165befe)

**DIFC**: Documents for an individual shareholder: Passport copy (certified, or digital verification on the portal) for shareholders, directors and company secretary; CV or biography of individual shareholders and directors; Bank statements for the most recent six months of each individual funding the entity; Group ownership structure (if there is a parent); Director Appointment Declaration (portal-generated); Fit and Proper Questionnaire; Other-authority approval or DFSA DNFBP in-principle approval where applicable. [1] Attestation requirements for corporate shareholders: Certificate of incorporation (or equivalent) certified by the issuing authority; if not electronically certified it must be issued within the last six months. Board resolution approving incorporation, AoA adoption and signatories, not older than six months. Non-English documents need a legal translation certified to the Registrar's satisfaction. Audited financial statements for the last two years for body-corporate funders. [1] Trade name rules: Private company names must end with 'Limited' or 'Ltd.', comply with the DIFC Naming Policy and reflect the business activity (e.g. 'Holding' for a holding company); consent letter needed if identical to a non-affiliated existing entity. [1] Refund policy if rejected: No payment is required when submitting the initial 'Register with DIFC' application; fees are paid only after initial approval. [2] Sources: [1] [Zone document (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/starting-a-business/starting-a-business---hanbook-fees/non-financial-and-retail-checklist/private-company-non-financial-and-retail-handbook.pdf) · [2] [Zone document (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/starting-a-business/starting-a-business---hanbook-fees/setting-up-an-entity/difc-cs-hb-06-rev11-setting-up-a-non-financial-entity-in-difc.pdf)

### Market access and customs

**ADGM**: Not published.

**DIFC**: Dual licence cost: AED 3,672.5. [1] Can open mainland branch: yes. [1] Sources: [1] [Zone document (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/operating-a-business/operating-business---handbook-fees/difc-cs-gl-03-rev-16-roc-table-of-fees_aug-2026.pdf)

### The zone's own tax statement

**ADGM**: The zone states that it is a Free Zone for UAE corporate-tax purposes: yes. [1] The zone states that its companies can qualify as a Qualifying Free Zone Person: yes. [1] Corporate-tax statements above come from the zone or from general FTA guidance. The schedule of Free Zones under Cabinet Resolution 54/2023 was not available to this research, and the FTA advises taxpayers to confirm their Free Zone or Designated Zone status with the Free Zone authority. The 0% rate applies only to the Qualifying Income of a Qualifying Free Zone Person that meets all conditions; other income is taxed at the standard rate. Sources: [1] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/Guidance+on+accounts+and+audit+for+ADGM+QFZPs+20250825.pdf/79e4975c7cd011f0aee49a1bb17f55cc)

**DIFC**: Not published.

### Compliance

**ADGM**: Audit exemption threshold or conditions: Audit exemption for small companies (turnover not more than USD 13.5 million and not more than 35 employees; small groups USD 13.5m net / USD 16.2m gross), certain subsidiaries of ADGM parents (with parent guarantee), and dormant companies. Exemption lost if members require audit; QFZPs need an audit to keep the 0% CT rate. [1] Activities needing anti-money-laundering registration: Real estate developer or agency transacting in the buying/selling of real property; Dealer in precious metals or precious stones; Dealer in any saleable item of a price greater than or equal to US$15,000; Law Firm; Notary Firm; Other Independent Legal business; Accounting Firm; Audit or insolvency Firm; Company Service Provider. [2] Data protection law applicable: ADGM Data Protection Regulations; registration with the ADGM Office of Data Protection required at incorporation and renewed annually (USD 300); data protection contact person required. [3] Corporate-tax statements above come from the zone or from general FTA guidance. The schedule of Free Zones under Cabinet Resolution 54/2023 was not available to this research, and the FTA advises taxpayers to confirm their Free Zone or Designated Zone status with the Free Zone authority. The 0% rate applies only to the Qualifying Income of a Qualifying Free Zone Person that meets all conditions; other income is taxed at the standard rate. Sources: [1] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/Guidance+on+accounts+and+audit+for+ADGM+QFZPs+20250825.pdf/79e4975c7cd011f0aee49a1bb17f55cc) · [2] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/Private+Company+Limited+by+Shares+-+Non-Financial+Services.pdf/c214f1f25a4411ef82f4b295bac3477d) · [3] [Zone document (opened 2026-10-24)](https://assets.adgm.com/download/assets/ADGM-Schedule-of-Fees.pdf/6c5c6ff4b0a911ef9bb96218d165befe)

**DIFC**: Audit exemption threshold or conditions: Small private company exemption: 20 or fewer shareholders or annual turnover up to USD 5 million (handbook footnote); Corporate Actions Handbook describes non-small as more than 20 shareholders or turnover above USD 5 million, consolidated with subsidiaries (DIFC Companies Law Art. 124(6)). [1] Audit submission deadline: Within 7 months of financial year end (audited accounts); Private Company handbook gives 9 months for accounts of other (small) private companies. [1] Activities needing anti-money-laundering registration: Dealing in precious metals or precious stones; Real estate-related activities; Legal services; Accounting services; Corporate services. [2] Annual return and renewal documents: Licence renewal; Confirmation Statement (USD 300 for most structures); Data protection notification renewal (if processing personal data); Establishment card renewal (if held); Annual accounts / audited accounts where required; Updated other-authority licence if activity needs external approval. [1] Data protection law applicable: DIFC Data Protection Law, DIFC Law No. 5 of 2020, supervised by the DIFC Commissioner of Data Protection; entities must notify the Commissioner (USD 750 non-financial / USD 1,250 financial / USD 250 retail if processing personal data). [3] Sources: [1] [Zone document (opened 2026-10-24)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/operating-a-business/operating-business---handbook-fees/corporate_actions_handbook_updated.pdf) · [2] [Zone website (opened 2026-10-24)](https://www.difc.com/business/non-retail-activities-guide) · [3] [Zone website (opened 2026-10-24)](https://www.difc.com/business/registrars-and-commissioners)

## Abu Dhabi Global Market

Abu Dhabi Global Market (ADGM) is a financial centre free zone in Abu Dhabi, established in 2013. It has its own regulator and legal framework, so costs depend on the activity and are not directly comparable with general free zones. The lowest package it publishes without stated conditions is AED 5,509 for year 1 (Tech Start-up (incentivised fee, Hub71 approval letter required)).

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

## Dubai International Financial Centre

Dubai International Financial Centre (DIFC) is a financial centre free zone in Dubai, licensed by DIFC Authority (DIFCA) - Registrar of Companies licenses and registers entities; Dubai Financial Services Authority (DFSA) authorises and regulates financial services, established in 2004. It has its own regulator and legal framework, so costs depend on the activity and are not directly comparable with general free zones.

Details: https://freezoneguide.com/uae/dubai/difc

---
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.
---
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.