# DAFZ vs Jafza: 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 | DAFZ | Jafza |
| --- | --- | --- |
| **Cost for your scenario** |  |  |
| Solo, no visa (year 1) (published by 17 of 43 zones) | [Not published](https://www.dafz.ae/en/business-space/rental-office-space/) (partly dated) · 2026-10-24 | Not published · 2026-10-24 |
| Founder + 1 visa (year 1) (published by 13 of 43 zones) | [Not published](https://www.dafz.ae/en/business-space/rental-office-space/) (partly dated) · 2026-10-24 | Not published · 2026-10-24 |
| Team, 3 visas (year 1) (published by 6 of 43 zones) | [Not published](https://www.dafz.ae/en/business-space/rental-office-space/) (partly dated) · 2026-10-24 | Not published · 2026-10-24 |
| Lowest package of any size (year 1) (published by 17 of 43 zones) | [Not published](https://www.dafz.ae/en/business-space/rental-office-space/) (partly dated) · 2026-10-24 | Not published · 2026-10-24 |
| Lowest licence fee (published by 30 of 43 zones) | Not published · 2026-10-24 | [AED 5,000](https://www.jafza.ae/business-setup/business-license/) (partly dated) · 2026-10-24 |
| **Activities and licences** |  |  |
| Licence types (published by 37 of 43 zones) | [Trading, E-commerce, Services / consultancy, Industrial, General trading, Freelancer, Other](https://www.dafz.ae/en/business-setup/process/) (partly dated) · 2026-10-24 | [Trading, General trading, Services / consultancy, Industrial, E-commerce, Holding, Other](https://www.jafza.ae/resource-centre/downloads/jafza-rules-regulations/) (partly dated) · 2026-10-24 |
| General trading licence | [Yes](https://www.dafz.ae/en/business-setup/process/) (partly dated) · 2026-10-24 | [Yes](https://www.jafza.ae/resource-centre/guides/what-is-a-trading-license/) (partly dated) · 2026-10-24 |
| Freelancer permit | [Yes](https://www.dafz.ae/en/talent-pass/) (partly dated) · 2026-10-24 | [No](https://www.jafza.ae/resource-centre/downloads/jafza-rules-regulations/) (partly dated) · 2026-10-24 |
| Official activity list (published by 29 of 43 zones) | [Published](https://www.dafz.ae/en/business-setup/process/) (partly dated) · 2026-10-24 | [Published](https://www.jafza.ae/resource-centre/guides/business-activity-list-for-businesses-at-jafza/) (partly dated) · 2026-10-24 |
| **Visas and office** |  |  |
| Largest visa quota in a published package (published by 23 of 43 zones) | [6](https://www.dafz.ae/en/business-space/rental-office-space/) (partly dated) · 2026-10-24 | Not published · 2026-10-24 |
| Minimum office (published by 22 of 43 zones) | [Flexi-desk](https://www.dafz.ae/en/business-space/rental-office-space/) (partly dated) · 2026-10-24 | [Flexi-desk](https://www.jafza.ae/offerings/solutions/co-working-and-workstations/) (partly dated) · 2026-10-24 |
| Facility types (published by 37 of 43 zones) | [Flexi-desk, Serviced office, Private office, Warehouse, Light industrial unit, Retail unit, Land plot](https://www.dafz.ae/en/business-space/rental-office-space/) (partly dated) · 2026-10-24 | [Flexi-desk, Serviced office, Private office, Warehouse, Light industrial unit, Land plot, Retail unit, Staff accommodation](https://www.jafza.ae/resource-centre/downloads/jafza-investor-guide/) (partly dated) · 2026-10-24 |
| **Company, compliance and banking** |  |  |
| Company types (published by 37 of 43 zones) | [FZCO (several shareholders), Branch of a foreign company, Other, Freelancer permit](https://www.dafz.ae/en/business-setup/process/) (partly dated) · 2026-10-24 | [FZE (single shareholder), FZCO (several shareholders), Branch of a foreign company, Branch of a UAE company, Other](https://www.jafza.ae/business-setup/company-formation/) (partly dated) · 2026-10-24 |
| Minimum share capital (published by 28 of 43 zones) | [AED 1](https://www.dafz.ae/en/faqs/) (partly dated) · 2026-10-24 | [**None**](https://www.jafza.ae/business-setup/business-license/) (partly dated) · 2026-10-24 |
| Legal system | [UAE civil law](https://dlp.dubai.gov.ae/Legislation%20Reference/2021/Law%20No.%20(16)%20of%202021.html) (partly dated) · 2026-10-24 | [UAE civil law](https://www.jafza.ae/resource-centre/downloads/jafza-rules-regulations/) (partly dated) · 2026-10-24 |
| Annual audited accounts required (published by 30 of 43 zones) | [Yes](https://www.dafz.ae/en/download/) (partly dated) · 2026-10-24 | [Yes](https://www.jafza.ae/resource-centre/downloads/jafza-rules-regulations/) (partly dated) · 2026-10-24 |
| UBO filing required (published by 37 of 43 zones) | [Yes](https://www.dafz.ae/en/download/) (partly dated) · 2026-10-24 | [Yes](https://www.jafza.ae/resource-centre/guides/how-to-set-up-an-fze-company/) (partly dated) · 2026-10-24 |
| Zone offers help with bank accounts (published by 24 of 43 zones) | [Yes](https://www.dafz.ae/en/business-setup-services-dubai/) (not confirmed) · 2026-10-24 | [Yes](https://www.jafza.ae/resource-centre/downloads/jafza-investor-guide/) (partly dated) · 2026-10-24 |
| **Setup** |  |  |
| Incorporation time (stated by the zone) (published by 24 of 43 zones) | Not published · 2026-10-24 | [3 days](https://www.jafza.ae/business-setup/business-license/) (partly dated) · 2026-10-24 |
| Apply directly without an agent (published by 37 of 43 zones) | [Yes](https://www.dafz.ae/en/business-setup/process/) (partly dated) · 2026-10-24 | [Yes](https://www.jafza.ae/resource-centre/guides/how-to-set-up-an-fze-company/) (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/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) | [No](https://dlp.dubai.gov.ae/Legislation%20Reference/2025/Executive%20Council%20Resolution%20No.%20(11)%20of%202025%20Regulating%20the%20Conduct%20of%20Free%20Zone%20Establishments%E2%80%99%20Activities.html) (partly dated) · 2026-10-24 | [No](https://www.jafza.ae/resource-centre/downloads/executive-council-resolution-no-11-of-2025-regulating-the-conduct-of-free-zone-establishments-activities/) (partly dated) · 2026-10-24 |
| **Public record** |  |  |
| Emirate | [Dubai](https://dlp.dubai.gov.ae/Legislation%20Reference/2021/Law%20No.%20(16)%20of%202021.html) · 2026-10-24 | [Dubai](https://www.jafza.ae/resource-centre/downloads/jafza-investor-guide/) · 2026-10-24 |
| Licensing authority | [Dubai Integrated Economic Zones Authority (DIEZA, brand DIEZ)](https://dlp.dubai.gov.ae/Legislation%20Reference/2021/Law%20No.%20(16)%20of%202021.html) · 2026-10-24 | [Jebel Ali Free Zone Authority (Jafza), under the Ports, Customs and Free Zone Corporation (PCFC), Dubai](https://www.jafza.ae/resource-centre/downloads/jafza-rules-regulations/) (partly dated) · 2026-10-24 |
| Parent group or government body (published by 35 of 43 zones) | [Dubai Integrated Economic Zones Authority (DIEZA), wholly owned by the Investment Corporation of Dubai (ICD)](https://dlp.dubai.gov.ae/Legislation%20Reference/2021/Law%20No.%20(16)%20of%202021.html) · 2026-10-24 | [DP World (operator; Jafza described as DP World's flagship free zone); regulatory oversight via Ports, Customs and Free Zone Corporation (PCFC), Government of Dubai](https://www.jafza.ae/about/why-jafza/) (partly dated) · 2026-10-24 |
| Year established (published by 33 of 43 zones) | [1996](https://www.dafz.ae/en/corporate/) (partly dated) · 2026-10-24 | [**1985**](https://www.jafza.ae/about/) (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-)

### 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

**DAFZ**: Establishment / immigration card fee: AED 2,000. [1] Visa fees: Talent Pass 2-year visa package: visa fee AED 4,096 (Talent Pass brochure); 5-year Golden Visa and NOC fees AED 6,580. [1] Extras included: Rental office packages: licensing, registration and insurance; fully furnished offices; IT services and equipment; housekeeping; reserved parking; Talent Pass: access to Hayyak rewards programme and DAFZ Enablement Agency (DENA) listing. [2] Sources: [1] [Zone document (opened 2026-10-24)](https://www.dafz.ae/en/?jet_download=8f2a8950fb022ad1ecddeb99d6bc74e2d07323d1) · [2] [Zone website (opened 2026-10-24)](https://www.dafz.ae/en/business-space/rental-office-space/)

**Jafza**: Cost per visa: AED 2,378. [1] Visa fees: Employment Visa New (Jafza tariff): normal 1y AED 2,378 / 2y AED 2,678; urgent 2,748 / 3,048; VIP 3,778 / 4,118. Add-ons: inside-country +780, transfer of sponsorship +920, offer letter +100, age over 60 +5,000, Partner/Investor title +250, health insurance premium AED 160-610 by salary band (5% VAT). Residence renewal normal 1y 1,882.50 / 2y 2,082.50. Company Employment Card renewal AED 400. [1] MoA / notary / attestation fees: AED 200. [1] Sources: [1] [Zone document (opened 2026-10-24)](https://www.jafza.ae/resource-centre/downloads/jafza-rules-regulations/)

### Renewal and amendment fees

**DAFZ**: Visa validity: 2 years. [1] Lease escalation policy: Leases auto-renew for the same term unless the tenant gives notice 3 months before expiry (6 months for plots); renewal rent is to be agreed but may not be lower than the expiring rent; failing to give notice of non-renewal incurs a penalty of 3 months' rent. [2] Multi-year licence discounts: Talent Pass offers a 5-year permit at AED 50,000 paid up front (AED 10,000/yr equivalent) versus AED 7,500/yr for the annual permit. No multi-year discount found for company licences. [1] Current promotions and expiry: . [3] Sources: [1] [Zone document (opened 2026-10-24)](https://www.dafz.ae/en/?jet_download=8f2a8950fb022ad1ecddeb99d6bc74e2d07323d1) · [2] [Zone document (opened 2026-10-24)](https://www.dafz.ae/en/?jet_download=f2ddbae534f422c216ff8473c68555428a0c31e2) · [3] [Zone website (opened 2026-10-24)](https://www.dafz.ae/en/business-space/rental-office-space/)

**Jafza**: Renewal costs more than the first-year price: no. [1] Visa renewal cost per person: AED 1,882.5. [1] Visa validity: 2 years. [1] Lease escalation policy: Land leases: rent reviewed at set review dates; any increase capped at a 'Rent Review Cap' stated in the individual lease agreement (cap value not published). [2] Late renewal penalty: AED 1,000 per month late payment fee for an expired licence; reactivating licence status after a year AED 1,000. [1] Fee to add activity: AED 500. [1] Fee for name change: AED 1,500. [1] Sources: [1] [Zone document (opened 2026-10-24)](https://www.jafza.ae/resource-centre/downloads/jafza-rules-regulations/) · [2] [Zone document (opened 2026-10-24)](https://www.jafza.ae/resource-centre/downloads/land-lease-terms-and-conditions/)

### Visa rules

**DAFZ**: Visa quota rule: Fixed per package: Smart Office desk 1 visa; Business Boutique (9-23 sq.m) 2; Standard office (25 sq.m) minimum 2; Premium 3; Premium Plus (50 sq.m) 6; Light Industrial Unit (~350 sq.m) 20; DAFZ Industrial Park 20 visas for spaces up to 350 sq.m and 30 above 350 sq.m. [1] Max visas without dedicated office: 1. [1] Investor / partner visa available: yes. [2] Employee visa available: yes. [2] Dependant / family visa sponsorship allowed: yes. [2] Golden Visa support: Talent Pass 5-year package bundles a Golden Visa (Golden Visa and NOC fees AED 6,580), subject to approval. [3] Sources: [1] [Zone website (opened 2026-10-24)](https://www.dafz.ae/en/business-space/rental-office-space/) · [2] [Zone website (opened 2026-10-24)](https://www.dafz.ae/en/business-setup-services-dubai/) · [3] [Zone document (opened 2026-10-24)](https://www.dafz.ae/en/?jet_download=8f2a8950fb022ad1ecddeb99d6bc74e2d07323d1)

**Jafza**: Visa quota rule: Quota depends on leased facility: workstation 2 visas each; showroom 5 regardless of size; office by office size; warehouse/LIU by area (set by Jafza Visa and Operations team); land plot initial quota 20, increasable on approval. [1] How to increase quota and cost: Contact Jafza Visa and Operations team; quota tied to leased area, so increase generally by leasing more space; land-plot quota of 20 can be raised after approval. Tariff: 'Quota for Visit visa AED 200 + AED 241 per quota'. [1] Investor / partner visa available: yes. [1] Employee visa available: yes. [2] Golden Visa support: Rules state Jafza may provide investor / long-term investor visas subject to authorities' policies; JAFZA news 'Jafza to Offer Long-Term Visa Services to Customers' referenced in visa guide (not opened). [2] Sources: [1] [Zone website (opened 2026-10-24)](https://www.jafza.ae/resource-centre/guides/issuing-a-visa-for-an-employee-for-jafza-companies/) · [2] [Zone document (opened 2026-10-24)](https://www.jafza.ae/resource-centre/downloads/jafza-rules-regulations/)

### Offices and facilities

**DAFZ**: Warehouse sizes: Industrial Park: 33 warehouses, average 312 sq.m, average office 117 sq.m per warehouse (Blocks C & D), height 7.9-11.1 m; Light Industrial Units about 350 sq.m with 90 sq.m ground and mezzanine offices. [1] Cold storage available: yes. [1] Bonded facilities: yes. [1] Land plots for build-to-suit: yes. [2] Meeting rooms, co-working, amenities: Meeting rooms and boardrooms; Function rooms and auditorium; Video/audio conferencing; Complimentary Wi-Fi and hot beverages; Free parking; Food court and retail centre; Regus by DAFZ; Government service centre; Smart police station. [3] Sources: [1] [Zone website (opened 2026-10-24)](https://www.dafz.ae/en/business-space/dafz-industrial-park/) · [2] [Zone document (opened 2026-10-24)](https://www.dafz.ae/en/?jet_download=f2ddbae534f422c216ff8473c68555428a0c31e2) · [3] [Zone website (opened 2026-10-24)](https://www.dafz.ae/en/facilities/dafz-square-business-centre-dubai/)

**Jafza**: Flexi-desk access terms: 24x7 workstation access with network connections. [1] Warehouse sizes: Pre-built warehouses 313-1,110 sqm (units with office 313-670 sqm), eaves 6-12 m; industrial warehouses from 543 sqm; LIUs 313-619 sqm; Jafza Gateway 187 units of 325-2,475 sqm; Jafza Logistics Park 23 units, smallest 2,882 sqm (79,628 sqm total). [2] Warehouse cost per sqm per year: AED 400. [3] Cold storage available: yes. [2] Bonded facilities: yes. [3] Land plots for build-to-suit: yes. [4] Premises outside the zone allowed: no. [5] Meeting rooms, co-working, amenities: Meeting and conference rooms with AV equipment; Business lounge; Administrative and secretarial support; On-demand parking; Fast-track administrative services. [1] Sources: [1] [Zone website (opened 2026-10-24)](https://www.jafza.ae/offerings/solutions/co-working-and-workstations/) · [2] [Zone website (opened 2026-10-24)](https://www.jafza.ae/offerings/solutions/warehouses/) · [3] [Zone website (opened 2026-10-24)](https://www.jafza.ae/) · [4] [Zone website (opened 2026-10-24)](https://www.jafza.ae/offerings/solutions/plots-of-land/) · [5] [Zone document (opened 2026-10-24)](https://www.jafza.ae/resource-centre/downloads/jafza-rules-regulations/)

### Set-up process

**DAFZ**: Refund policy if rejected: Talent Pass fees are non-refundable; no company policy found. [1] Sources: [1] [Zone website (opened 2026-10-24)](https://www.dafz.ae/en/talent-pass/)

**Jafza**: Documents for an individual shareholder: Jafza application form; EHS application/undertaking form; Project summary or business plan (one page); KYC form; UBO form; Appointment letter of Director/Manager/Secretary; Passport copies (valid 6+ months) of shareholder, manager, secretary; NOC from local sponsor and visa copy if UAE resident; Business profile of shareholder; Specimen signatures (attested). [1] Attestation requirements for corporate shareholders: Certificate of incorporation or good standing, MoA/AoA, board resolution and power of attorney must be notarised and attested by the UAE embassy in the home country; if no UAE embassy, by a GCC/Arab embassy then UAE Ministry of Foreign Affairs. [1] Sources: [1] [Zone website (opened 2026-10-24)](https://www.jafza.ae/resource-centre/guides/how-to-set-up-an-fze-company/)

### Market access and customs

**DAFZ**: Dual licence cost: AED 10,000. [1] Can open mainland branch: yes. [1] Customs duty in the zone: Goods brought into, stored, used or made in the Free Zone are exempt from customs duty, as are exports outside the UAE; goods moved from the Free Zone into the Emirate's customs area are treated as imports and customs duty applies. [2] Customs duty exemption details: Exemption for goods brought into, stored, used or produced in the Free Zone and for re-exports; duty applies when goods enter the local market (Law 16/2021 Art. 16). [2] Sources: [1] [Government source (opened 2026-10-24)](https://dlp.dubai.gov.ae/Legislation%20Reference/2025/Executive%20Council%20Resolution%20No.%20(11)%20of%202025%20Regulating%20the%20Conduct%20of%20Free%20Zone%20Establishments%E2%80%99%20Activities.html) · [2] [Government source (opened 2026-10-24)](https://dlp.dubai.gov.ae/Legislation%20Reference/2021/Law%20No.%20(16)%20of%202021.html)

**Jafza**: Dual licence cost: AED 10,000. [1] Can open mainland branch: yes. [1] GCC / re-export notes: National Industrial Licence available for manufacturers with at least 51% GCC ownership. JAFZA hosts a CEPA brochure among its regulations. [2] Customs duty in the zone: Customs-bonded zone: goods can be imported, stored and re-exported without customs duty while they stay in the zone (JAFZA states 0% import or re-export duties). Duty applies when goods leave for the UAE mainland. Traders need a Dubai Customs code; customs is on site. [3] Customs duty exemption details: JAFZA advertises 0% import and re-export duties for goods in the zone; goods are held in a customs-bonded area. [3] Sources: [1] [Government source (opened 2026-10-24)](https://www.jafza.ae/resource-centre/downloads/executive-council-resolution-no-11-of-2025-regulating-the-conduct-of-free-zone-establishments-activities/) · [2] [Zone document (opened 2026-10-24)](https://www.jafza.ae/resource-centre/downloads/jafza-rules-regulations/) · [3] [Zone website (opened 2026-10-24)](https://www.jafza.ae/about/why-jafza/)

### The zone's own tax statement

**DAFZ**: Which areas of zone are designated: Dubai Airport Free Zone and DAFZA Industrial Park Free Zone - Al Qusais are listed separately, both from 01/01/2018. FTA notes Designated Zone treatment requires the fenced area to meet Article 51 VAT Executive Regulation conditions. [1] The zone states that its companies can qualify as a Qualifying Free Zone Person: yes. [2] 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] [Government source (opened 2026-10-24)](https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf) · [2] [Government source (opened 2026-10-24)](https://dlp.dubai.gov.ae/Legislation%20Reference/2021/Law%20No.%20(16)%20of%202021.html)

**Jafza**: Which areas of zone are designated: Listed as one entry 'Jebel Ali Free Zone (North-South)' covering both JAFZA North and JAFZA South; only areas that are fenced and meet Article 51 VAT Executive Regulation conditions qualify, and the concession applies to goods, not services. [1] The zone states that it is a Free Zone for UAE corporate-tax purposes: yes. [2] The zone states that its companies can qualify as a Qualifying Free Zone Person: yes. [2] 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] [Government source (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) · [2] [Zone website (opened 2026-10-24)](https://www.jafza.ae/resource-centre/guides/jebel-ali-free-zone-uae-corporate-tax-law/)

### Compliance

**DAFZ**: Audit exemption threshold or conditions: No exemption threshold found; audit applies to all companies. Talent Pass freelancers do not need an annual audit. [1] Audit submission deadline: 2021 Regulations as written: FZCO accounts to be prepared and audited within 30 days after the financial year end (Reg 67.5) and filed with the Registrar within 30 days after the audit (Reg 67.6); PLC accounts within 6 months (Reg 67.4). [2] Annual return and renewal documents: Audited financial statements by a DAFZ-approved auditor; UBO declaration and supporting documents. [1] Sources: [1] [Zone website (opened 2026-10-24)](https://www.dafz.ae/en/download/) · [2] [Zone document (opened 2026-10-24)](https://www.dafz.ae/en/?jet_download=b54c0e9ae262145d7ee509c1306daf11b85317d4)

**Jafza**: Substance requirements enforced by zone: Licence FAQ says new companies are asked to submit an Economic Substance Report at setup (citing Ministerial Decision 100 of 2020). Companies must hold a valid lease and keep premises operational (offices within 60 days, LIUs within 90 days, plots built within 22 months). [1] Wage Protection System applies: yes. [1] Annual return and renewal documents: Valid lease contract; Valid Fitness Certificate for premises (except Jafza offices/workstations); Audited balance sheet by Jafza-approved auditor; Valid registration/good standing from place of incorporation (branches); All dues paid; Insurance or government certificates where the licence category requires. [2] Sources: [1] [Zone website (opened 2026-10-24)](https://www.jafza.ae/business-setup/business-license/) · [2] [Zone document (opened 2026-10-24)](https://www.jafza.ae/resource-centre/downloads/jafza-rules-regulations/)

## Dubai Airport Freezone

Dubai Airport Freezone (DAFZ) is a general business, logistics and industrial free zone in Dubai, licensed by Dubai Integrated Economic Zones Authority (DIEZA, brand DIEZ), established in 1996.

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

## Jebel Ali Free Zone Authority (Jafza)

Jebel Ali Free Zone Authority (Jafza) is a logistics, industrial and general business free zone in Dubai, licensed by Jebel Ali Free Zone Authority (Jafza), under the Ports, Customs and Free Zone Corporation (PCFC), Dubai, established in 1985.

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

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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.