# DIC vs DMC: 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 | DIC | DMC | | --- | --- | --- | | **Cost for your scenario** | | | | Solo, no visa (year 1) (published by 17 of 43 zones) | [Not published](https://dic.ae/offerings/gofreelance) (partly dated) · 2026-10-24 | [Not published](https://dmc.ae/offerings/gofreelance) · 2026-10-24 | | Founder + 1 visa (year 1) (published by 13 of 43 zones) | [Not published](https://dic.ae/offerings/gofreelance) (partly dated) · 2026-10-24 | [Not published](https://dmc.ae/offerings/gofreelance) · 2026-10-24 | | Team, 3 visas (year 1) (published by 6 of 43 zones) | [Not published](https://dic.ae/offerings/gofreelance) (partly dated) · 2026-10-24 | [Not published](https://dmc.ae/offerings/gofreelance) · 2026-10-24 | | Lowest package of any size (year 1) (published by 17 of 43 zones) | [Not published](https://dic.ae/offerings/gofreelance) (partly dated) · 2026-10-24 | [Not published](https://dmc.ae/offerings/gofreelance) · 2026-10-24 | | Lowest licence fee (published by 30 of 43 zones) | [AED 15,000](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) (partly dated) · 2026-10-24 | [AED 15,000](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) (partly dated) · 2026-10-24 | | **Activities and licences** | | | | Licence types (published by 37 of 43 zones) | [Services / consultancy, E-commerce, Freelancer](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) (partly dated) · 2026-10-24 | [Media, Services / consultancy, Freelancer, E-commerce, Trading](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) (partly dated) · 2026-10-24 | | General trading licence | [No](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) (partly dated) · 2026-10-24 | Not published · 2026-10-24 | | Freelancer permit | [Yes](https://dic.ae/offerings/gofreelance) · 2026-10-24 | [Yes](https://dmc.ae/offerings/gofreelance) · 2026-10-24 | | Official activity list (published by 29 of 43 zones) | [Published](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) (partly dated) · 2026-10-24 | [Published](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) (partly dated) · 2026-10-24 | | **Visas and office** | | | | Largest visa quota in a published package (published by 23 of 43 zones) | [Not published](https://dic.ae/offerings/gofreelance) (partly dated) · 2026-10-24 | [Not published](https://dmc.ae/offerings/gofreelance) · 2026-10-24 | | Minimum office (published by 22 of 43 zones) | Not published · 2026-10-24 | Not published · 2026-10-24 | | Facility types (published by 37 of 43 zones) | [Flexi-desk, Private office, Retail unit](https://dic.ae/offerings/our-offerings) (partly dated) · 2026-10-24 | [Flexi-desk, Serviced office, Private office, Retail unit](https://dmc.ae/offerings/our-offerings) · 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, Freelancer permit](https://dic.ae/connect/faqs) · 2026-10-24 | [FZ-LLC, Branch of a foreign company, Branch of a UAE company, Freelancer permit](https://dmc.ae/connect/faqs) · 2026-10-24 | | Minimum share capital (published by 28 of 43 zones) | [AED 10,000](https://dic.ae/connect/faqs) · 2026-10-24 | [AED 10,000](https://dmc.ae/connect/faqs) · 2026-10-24 | | Legal system | [UAE civil law](https://dda.gov.ae/-/media/7342AF827E3643E68CAE10D72C883146.pdf) (partly dated) · 2026-10-24 | [UAE civil law](https://dda.gov.ae/-/media/7342AF827E3643E68CAE10D72C883146.pdf) (partly dated) · 2026-10-24 | | Annual audited accounts required (published by 30 of 43 zones) | [Yes](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) (partly dated) · 2026-10-24 | [Yes](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) (partly dated) · 2026-10-24 | | UBO filing required (published by 37 of 43 zones) | [Yes](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) · 2026-10-24 | [Yes](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) · 2026-10-24 | | Zone offers help with bank accounts (published by 24 of 43 zones) | Not published · 2026-10-24 | Not published · 2026-10-24 | | **Setup** | | | | Incorporation time (stated by the zone) (published by 24 of 43 zones) | [7 days](https://dic.ae/connect/faqs) (partly dated) · 2026-10-24 | [7 days](https://dmc.ae/connect/faqs) (partly dated) · 2026-10-24 | | Apply directly without an agent (published by 37 of 43 zones) | [Yes](https://dda.gov.ae/en/registration-licensing/setting-up-a-business/free-zone-limited-liability-company/registration-fz-llc-with-natural-person) · 2026-10-24 | [Yes](https://dda.gov.ae/en/registration-licensing/setting-up-a-business/free-zone-limited-liability-company/registration-fz-llc-with-natural-person) · 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/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://dic.ae/connect/faqs) · 2026-10-24 | [No](https://dmc.ae/connect/faqs) · 2026-10-24 | | **Public record** | | | | Emirate | [Dubai](https://dic.ae/connect/contact-us) · 2026-10-24 | [Dubai](https://dmc.ae/connect/contact-us) · 2026-10-24 | | Licensing authority | [Dubai Development Authority (DDA)](https://dic.ae/connect/faqs) · 2026-10-24 | [Dubai Development Authority (DDA)](https://dmc.ae/connect/faqs) · 2026-10-24 | | Parent group or government body (published by 35 of 43 zones) | [TECOM Group PJSC (district developer and operator); licensing and registration by Dubai Development Authority](https://dic.ae/discover/tecom-group) · 2026-10-24 | [TECOM Group (district developer and operator); licensing and registration by Dubai Development Authority](https://dmc.ae/) · 2026-10-24 | | Year established (published by 33 of 43 zones) | [**1999**](https://dic.ae/media/press-release/dubai-internet-city-marks-25-years-of-empowering-regional-digital-economy) (partly dated) · 2026-10-24 | [2000](https://dmc.ae/media/press-releases/dubai-media-city-celebrates-20-year-milestone) (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 **DIC**: Establishment / immigration card fee: AED 2,000. [1] Visa fees: GoFreelance permit holders: employment visa AED 4,600 (1 year) or AED 5,042 (2 years); establishment card AED 2,000; also need valid medical insurance, UAE phone number, passport and photo. in5 start-ups: reduced visa cost AED 1,500 per visa and zero visa deposit. Company employee visa costs not published. [1] Extras included: GoFreelance: hot desk, Wi-Fi, meeting room access, coffee, 24/7 access, community events; in5 (approved start-ups): workspace, mentorship, workshops, access to investors. [1] Sources: [1] [Zone website (opened 2026-10-24)](https://dic.ae/offerings/gofreelance) **DMC**: Establishment / immigration card fee: AED 2,000. [1] Visa fees: GoFreelance permit holders: employment visa AED 4,600 (1 year) or AED 5,042 (2 years); establishment card AED 2,000; requirements: freelance licence, establishment card, UAE phone number, valid medical insurance, original passport, photo. in5 licensees: AED 1,500 per visa (LCD Sch. 1). Company employee visa breakdown not published. [1] Extras included: GoFreelance: hot desk, Wi-Fi, meeting room access, coffee, 24/7 access, community events, Marketplace access. [1] Sources: [1] [Zone website (opened 2026-10-24)](https://gofreelance.ae/) ### Renewal and amendment fees **DIC**: Renewal costs more than the first-year price: no. [1] Visa validity: 2 years. [2] Late renewal penalty: Renewal more than 30 and up to 60 days after expiry: AED 2,500; more than 60 and up to 90 days: AED 5,000; more than 90 days: AED 10,000 - payable in addition to the next year's licence fee; the Authority may also refuse renewal and withhold government services. [1] Fee to add activity: AED 500. [3] Fee for shareholder change: AED 3,000. [4] Fee for name change: AED 2,000. [5] Deregistration / liquidation fee: AED 1,500. [6] Typical liquidation time: 4 days. [6] Current promotions and expiry: . [7] Sources: [1] [Government source (opened 2026-10-24)](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) · [2] [Zone website (opened 2026-10-24)](https://dic.ae/offerings/gofreelance) · [3] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/existing-businesses/registration-and-licence-amendments/add-activity) · [4] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/existing-businesses/registration-and-licence-amendments/adding-new-members-or-shareholders) · [5] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/existing-businesses/registration-and-licence-amendments/change-company-name-fz-llc) · [6] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/existing-businesses/license-cancellation/deregistration-fz-llc) · [7] [Zone website (opened 2026-10-24)](https://dic.ae/) **DMC**: Renewal costs more than the first-year price: no. [1] Visa validity: 2 years. [2] Late renewal penalty: Renewal more than 30 and up to 60 days after expiry: AED 2,500; 60-90 days: AED 5,000; more than 90 days: AED 10,000, in addition to the next year's licence fee; the Authority may refuse renewal and government/sponsorship services. [1] Fee to add activity: AED 500. [3] Fee for shareholder change: AED 3,000. [4] Fee for name change: AED 2,000. [5] Deregistration / liquidation fee: AED 1,500. [6] Typical liquidation time: 4 days. [6] Current promotions and expiry: . [7] Sources: [1] [Government source (opened 2026-10-24)](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) · [2] [Zone website (opened 2026-10-24)](https://gofreelance.ae/) · [3] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/existing-businesses/registration-and-licence-amendments/add-activity) · [4] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/existing-businesses/registration-and-licence-amendments/adding-new-members-or-shareholders) · [5] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/existing-businesses/registration-and-licence-amendments/change-company-name-fz-llc) · [6] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/existing-businesses/license-cancellation/deregistration-fz-llc) · [7] [Zone website (opened 2026-10-24)](https://dmc.ae/) ### Visa rules **DIC**: Visa quota rule: 1 visa per 60 sq ft of leased space. [1] Employee visa available: yes. [1] Dependant / family visa sponsorship allowed: yes. [2] Visa process can start before the founder arrives: yes. [3] Sources: [1] [Zone website (opened 2026-10-24)](https://dic.ae/connect/faqs) · [2] [Government source (opened 2026-10-24)](https://dda.gov.ae/-/media/8876FE5F2A97411B92666F11EC59C690.pdf) · [3] [Zone website (opened 2026-10-24)](https://dic.ae/offerings/gofreelance) **DMC**: Visa quota rule: One employee per 80 sq ft of leased space (DMC FAQ); co-working: Open Quarters shared desk 1 visa, Desk Quarters 2 visas, Office Quarters 2 and above. [1] Max visas without dedicated office: 2. [2] How to increase quota and cost: Lease more space: quota is one employee per 80 sq ft of leased space; on co-working, move from Open Quarters (1) to Desk Quarters (2) or Office Quarters (2 and above). Cost not published. [1] Employee visa available: yes. [1] Dependant / family visa sponsorship allowed: yes. [1] Visa process can start before the founder arrives: yes. [3] Sources: [1] [Zone website (opened 2026-10-24)](https://dmc.ae/connect/faqs) · [2] [Zone website (opened 2026-10-24)](https://dmc.ae/offerings/coworking-space) · [3] [Zone website (opened 2026-10-24)](https://gofreelance.ae/) ### Offices and facilities **DIC**: Flexi-desk access terms: GoFreelance co-working space available 24/7, 365 days; managing team 7:30am-4:30pm Monday-Friday. [1] Land plots for build-to-suit: yes. [2] Minimum sqm per visa: 5.57 sqm. [3] Premises outside the zone allowed: no. [2] Meeting rooms, co-working, amenities: Meeting rooms and conference venues; Amphitheatre and auditorium event venues; Banks, courier services, printing shops, restaurants, supermarkets; Fitness centres; Healthcare clinics; 24-hour security; Prayer areas; Wi-Fi access; in5 Tech centre (workspace, tech facilities, event venues). [2] Sources: [1] [Zone website (opened 2026-10-24)](https://dic.ae/offerings/gofreelance) · [2] [Zone website (opened 2026-10-24)](https://dic.ae/connect/faqs) · [3] [Calculated from the zone's figures (opened 2026-10-24)](https://dic.ae/connect/faqs) **DMC**: Flexi-desk access terms: D/Quarters co-working: 24/7 access (DMC coworking page); GoFreelance co-working 24/7, 365 days, managing team 7:30am-4:30pm Mon-Fri. [1] Minimum sqm per visa: 7.43 sqm. [2] Premises outside the zone allowed: no. [3] Meeting rooms, co-working, amenities: Co-working: meeting rooms, lounges, gaming room, outdoor courtyard, prayer rooms, Wi-Fi and printers, lockers, cafe, pantry and micro kitchens, 24/7 access; Event venues: Amphitheatre, Courtyard, Sound Stages & Studios; in5 Media (incubator workspace; located in Dubai Production City). [1] Sources: [1] [Zone website (opened 2026-10-24)](https://dmc.ae/offerings/coworking-space) · [2] [Calculated from the zone's figures (opened 2026-10-24)](https://dmc.ae/connect/faqs) · [3] [Zone website (opened 2026-10-24)](https://dmc.ae/connect/faqs) ### Set-up process **DIC**: Documents for an individual shareholder: Application form; Valid passport copies of members, directors and General Manager (with residence visa page if any); Resolution for the incorporation of an FZ-LLC; Declaration of Appointment as General Manager (if holding a valid visa); Power of attorney for legal representative (notarised and attested to UAE Embassy level), if any; NOC from external authorities where required by LCD Article 8. [1] Attestation requirements for corporate shareholders: Corporate members provide certificate of incorporation, certificate of continuity/existence/good standing and parent MoA/AoA; the incorporation resolution and any power of attorney must be notarised and attested by the UAE Embassy. [2] Refund policy if rejected: GoFreelance: all application fees are non-refundable. No refund policy found for company registration. [3] Sources: [1] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/setting-up-a-business/free-zone-limited-liability-company/registration-fz-llc-with-natural-person) · [2] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/setting-up-a-business/free-zone-limited-liability-company/registration-fz-llc-with-corporate-person) · [3] [Zone website (opened 2026-10-24)](https://dic.ae/offerings/gofreelance) **DMC**: Documents for an individual shareholder: Application form; Valid passport copies of members, directors and General Manager (with residence visa page if any); Resolution for the incorporation of an FZ-LLC; Declaration of Appointment as General Manager (if GM holds a valid visa); Power of attorney for legal representative (if any), notarised and UAE-embassy attested. [1] Attestation requirements for corporate shareholders: Corporate members provide certificate of incorporation, certificate of continuity/good standing, parent MoA/AoA; the incorporation resolution must be notarised and attested by the UAE Embassy; external NOCs per LCD Art. 8 if applicable. [2] Refund policy if rejected: GoFreelance: all application fees are non-refundable. No refund policy found for company registration. [3] Sources: [1] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/setting-up-a-business/free-zone-limited-liability-company/registration-fz-llc-with-natural-person) · [2] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/setting-up-a-business/free-zone-limited-liability-company/registration-fz-llc-with-corporate-person) · [3] [Zone website (opened 2026-10-24)](https://gofreelance.ae/) ### Market access and customs **DIC**: Rules for selling/shipping to UAE consumers: E-Commerce (Segment 25.6 Portal) applies to DIC; such licensees may need National Media Council registration where dealing in media content. Goods imported for local sale need a local customs code with duty paid on arrival; with a free zone customs code goods are stored within the Zone bounded area for re-export. [1] Customs duty in the zone: Licensee chooses: (i) free zone customs code from Dubai Customs - import and re-export from the Zone, goods stored within the Zone bounded area; (ii) local customs code - customs duty paid on arrival of goods; or (iii) no customs code - no imports allowed. [1] Customs duty exemption details: Goods imported under a free zone customs code may be re-exported without local duty if stored within the Zone bounded area; goods for local sale require a local customs code with duty paid on arrival. [1] Sources: [1] [Government source (opened 2026-10-24)](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) **DMC**: Rules for selling/shipping to UAE consumers: Local sales of goods require a local customs code (customs duty paid on arrival); E-Commerce (25.6) licensees may need media-regulator registration if dealing in media content. [1] Customs duty in the zone: Licensee chooses: (i) free zone customs code - import and re-export from the Zone, goods stored within the Zone bounded area; (ii) local customs code - customs duty paid on arrival; or (iii) no customs code - no imports. [1] Customs duty exemption details: Goods imported under a free zone customs code may be re-exported duty-free if stored within the Zone bounded area; goods for local sale require a local customs code with duty paid on arrival. [1] Sources: [1] [Government source (opened 2026-10-24)](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) ### Compliance **DIC**: Audit exemption threshold or conditions: No turnover threshold; all Licensees must keep Audited Accounts. Freelance permit holders exempt from annual audit. [1] Audit submission deadline: Within seven days after the annual general meeting (PCR 65.5), and on demand by the Authority (LCD 2.8). [2] Annual return and renewal documents: Online licence renewal on axs before expiry; NOC from external authorities for licensed activities (if applicable); Certificate of good standing / current trade licence of parent (branches of onshore UAE companies, if applicable); Audited accounts kept and supplied on demand. [3] Sources: [1] [Government source (opened 2026-10-24)](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) · [2] [Government source (opened 2026-10-24)](https://dda.gov.ae/-/media/7342AF827E3643E68CAE10D72C883146.pdf) · [3] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/existing-businesses/license-renewal/commercial-license-renewal) **DMC**: Audit exemption threshold or conditions: No turnover threshold; all Licensees must keep Audited Accounts. Freelancers (GoFreelance permit) exempt from annual audit. [1] Audit submission deadline: Within seven days after the annual general meeting (PCR 65.5), and on demand by the Authority (LCD 2.8). [2] Activities needing anti-money-laundering registration: Independent accountants and auditors; Dealers in precious metals and stones; Real estate agents and brokers; Trust and company service providers; Law firms and legal consultancy offices. [3] Annual return and renewal documents: Online licence renewal via axs before expiry; NOC from external authorities for licensed activities (if applicable); Media regulator licence/permit renewals within the specified dates for media activities (FDL 55/2023 Art. 6(1)(C)); Audited Accounts on demand. [4] Sources: [1] [Government source (opened 2026-10-24)](https://dda.gov.ae/-/media/67662280247F46F2B94A853943F014C4.pdf) · [2] [Government source (opened 2026-10-24)](https://dda.gov.ae/-/media/7342AF827E3643E68CAE10D72C883146.pdf) · [3] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/legal-database/laws-and-regulations) · [4] [Government source (opened 2026-10-24)](https://dda.gov.ae/en/registration-licensing/existing-businesses/license-renewal/commercial-license-renewal) ## Dubai Internet City Dubai Internet City (DIC) is a technology free zone in Dubai, licensed by Dubai Development Authority (DDA), established in 1999. Details: https://freezoneguide.com/uae/dubai/dic ## Dubai Media City Dubai Media City (DMC) is a media free zone in Dubai, licensed by Dubai Development Authority (DDA), established in 2000. Details: https://freezoneguide.com/uae/dubai/dmc --- 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.