# DMCC vs RAKEZ: 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 | DMCC | RAKEZ |
| --- | --- | --- |
| **Cost for your scenario** |  |  |
| Solo, no visa (year 1) (published by 17 of 43 zones) | [AED 31,000](https://dmcc.ae/business/business-setup-packages) · 2026-10-24 | [**AED 6,000**](https://rakez.com/en/promotions/sme-business-setup) (partly dated) · 2026-10-24 |
| Founder + 1 visa (year 1) (published by 13 of 43 zones) | [AED 43,780](https://dmcc.ae/business/business-setup-packages) · 2026-10-24 | [**AED 12,000**](https://rakez.com/en/promotions/sme-business-setup) (partly dated) · 2026-10-24 |
| Team, 3 visas (year 1) (published by 6 of 43 zones) | [AED 43,780](https://dmcc.ae/business/business-setup-packages) · 2026-10-24 | [Not published](https://rakez.com/en/promotions/sme-business-setup) (partly dated) · 2026-10-24 |
| Lowest package of any size (year 1) (published by 17 of 43 zones) | [AED 31,000 (DMCC Crypto Centre Package)](https://dmcc.ae/business/business-setup-packages) · 2026-10-24 | [**AED 6,000 (Biz Starter Package)**](https://rakez.com/en/promotions/sme-business-setup) (partly dated) · 2026-10-24 |
| Lowest licence fee (published by 30 of 43 zones) | [AED 20,285](https://dmcc.ae/members/support/schedule-charges) · 2026-10-24 | [**AED 6,000**](https://rakez.com/en/promotions/biz-starter-package) (partly dated) · 2026-10-24 |
| **Activities and licences** |  |  |
| Licence types (published by 37 of 43 zones) | [Trading, Services / consultancy, Industrial, General trading, Holding, Freelancer, Virtual assets, Regulated financial services](https://dmcc.ae/hubfs/Compliance%20Documents%202024/Licensing%20Rules-%20Final.pdf?hsLang=en) · 2026-10-24 | [Industrial, Trading, General trading, Services / consultancy, E-commerce, Media, Education, Freelancer](https://rakez.com/en/faqs) · 2026-10-24 |
| General trading licence | [Yes](https://dmcc.ae/members/support/schedule-charges) · 2026-10-24 | [Yes](https://rakez.com/en/faqs) · 2026-10-24 |
| Freelancer permit | [Yes](https://dmcc.ae/members/support/schedule-charges) · 2026-10-24 | [Yes](https://rakez.com/en/start-a-business/license-types/freelancer-permit) · 2026-10-24 |
| Official activity list (published by 29 of 43 zones) | [Published](https://dmcc.ae/business/set-up-a-new-business) · 2026-10-24 | [Published](https://rakez.com/en/start-a-business/license-activity-list) · 2026-10-24 |
| **Visas and office** |  |  |
| Largest visa quota in a published package (published by 23 of 43 zones) | [**3**](https://dmcc.ae/business/business-setup-packages) · 2026-10-24 | [1](https://rakez.com/en/promotions/sme-business-setup) (partly dated) · 2026-10-24 |
| Minimum office (published by 22 of 43 zones) | [Flexi-desk](https://dmcc.ae/business/set-up-a-new-business) (partly dated) · 2026-10-24 | [Flexi-desk](https://rakez.com/en/faqs) · 2026-10-24 |
| Facility types (published by 37 of 43 zones) | [Flexi-desk, Serviced office, Private office, Retail unit, Warehouse, Light industrial unit, Land plot](https://dmcc.ae/members/support/schedule-charges) (partly dated) · 2026-10-24 | [Flexi-desk, Serviced office, Private office, Warehouse, Land plot, Staff accommodation](https://rakez.com/en/about-us/facilities) · 2026-10-24 |
| **Company, compliance and banking** |  |  |
| Company types (published by 37 of 43 zones) | [Other, Branch of a foreign company, Special purpose vehicle, Foundation, Freelancer permit](https://dmcc.ae/business/set-up-a-new-business) (partly dated) · 2026-10-24 | [FZ-LLC, Branch of a UAE company, Branch of a foreign company, Other](https://rakez.com/Upload/ManageDocument/RAKEZ-Companies-Regulations-2017_20200408142149.pdf) · 2026-10-24 |
| Minimum share capital (published by 28 of 43 zones) | [AED 50,000](https://dmcc.ae/hubfs/website%20support%20documents/License%20Activity%2015%20OCT%202025.xlsx) · 2026-10-24 | [**AED 10,000**](https://rakez.com/en/faqs) (partly dated) · 2026-10-24 |
| Legal system | Not published · 2026-10-24 | [UAE civil law](https://rakez.com/Upload/ManageDocument/RAKEZ-Companies-Regulations-2017_20200408142149.pdf) (partly dated) · 2026-10-24 |
| Annual audited accounts required (published by 30 of 43 zones) | [Yes](https://dmcc.ae/hubfs/website%20support%20documents/Guidelines-Audited%20Financial%20Statements%20Submission.pdf?hsLang=en) · 2026-10-24 | [Yes](https://rakez.com/en/faqs) · 2026-10-24 |
| UBO filing required (published by 37 of 43 zones) | [Yes](https://dmcc.ae/business/set-up-a-new-business) · 2026-10-24 | [Yes](https://rakez.com/en/about/rules-regulations) (partly dated) · 2026-10-24 |
| Zone offers help with bank accounts (published by 24 of 43 zones) | [Yes](https://dmcc.ae/members/support/schedule-charges) · 2026-10-24 | [Yes](https://rakez.com/en/promotions/sme-business-setup) · 2026-10-24 |
| **Setup** |  |  |
| Incorporation time (stated by the zone) (published by 24 of 43 zones) | [10 days](https://dmcc.ae/business/open-a-branch) (partly dated) · 2026-10-24 | [**1 day**](https://rakez.com/en/promotions/biz-starter-package) (partly dated) · 2026-10-24 |
| Apply directly without an agent (published by 37 of 43 zones) | [Yes](https://dmcc.ae/business/set-up-a-new-business) · 2026-10-24 | [Yes](https://rakez.com/en/promotions/instant-licence) · 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/-/media/Files/FTA/links/Legislation/VAT/ar/05-designated-zones.pdf) (partly dated) · 2026-10-24 | [Yes](https://rakez.com/portals/0/download/flyers/rakez-flyer-designated-zone-240815.pdf) (partly dated) · 2026-10-24 |
| Mainland operations without an extra licence (published by 31 of 43 zones) | [No](https://dmcc.ae/hubfs/Compliance%20Documents%202024/Licensing%20Rules-%20Final.pdf?hsLang=en) · 2026-10-24 | [No](https://rakez.com/en/faqs) · 2026-10-24 |
| **Public record** |  |  |
| Emirate | [Dubai](https://dmcc.ae/contact) · 2026-10-24 | [Ras Al Khaimah](https://rakez.com/en/about-us/rakez) · 2026-10-24 |
| Licensing authority | [Dubai Multi Commodities Centre Authority (DMCCA)](https://dmcc.ae/hubfs/Compliance%20Documents%202024/DMCCA%20Company%20Regulations-%20Final.pdf?hsLang=en) · 2026-10-24 | [Ras Al Khaimah Economic Zone Authority (RAKEZ), Government of Ras Al Khaimah](https://rakez.com/en/about/rules-regulations) · 2026-10-24 |
| Parent group or government body (published by 35 of 43 zones) | [Government of Dubai](https://dmcc.ae/about) · 2026-10-24 | [Government of Ras Al Khaimah](https://rakez.com/en/about-us/rakez) · 2026-10-24 |
| Year established (published by 33 of 43 zones) | [**2002**](https://dmcc.ae/about) · 2026-10-24 | [2017](https://rakez.com/Upload/ManageDocument/RAKEZ---RAKEZ-Investment-Guide---Brochure_20241119154459.pdf) · 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

**DMCC**: Establishment / immigration card fee: AED 1,825. [1] Visa fees: DMCC schedule of charges: new 2-year employment visa AED 2,972.5 (outside UAE) or AED 3,407.5 (inside UAE, no status amendment) / AED 4,220 (with amendment); 1-year visa AED 2,237 / 2,672 / 3,439; Emirates ID typing AED 351.40 (1 yr) or AED 451.40 (2 yr); Smart Salem medical typing AED 800 (VIP 6-hour AED 770); employee protection insurance AED 85-310 (1-yr visa) or AED 115-414 (2-yr visa) by salary band; priority stamping AED 4,972.5+; volume discounts for 50+, 100+, 200+ visas. [1] MoA / notary / attestation fees: AED 2,020. [1] Extras included: Complimentary true copy of the resolution (most packages); Sustainability Hub access; 0% interest instalment option via Wio Bank (subject to bank terms); Complimentary bank account opening (Prime Plus); Complimentary office operational fitness certificate (Prime Plus); One residency visa (Jump Start). [2] Sources: [1] [Zone website (opened 2026-10-24)](https://dmcc.ae/members/support/schedule-charges) · [2] [Zone website (opened 2026-10-24)](https://dmcc.ae/business/business-setup-packages)

**RAKEZ**: Cost per visa: AED 3,500. [1] Visa fees: Employment visa package from AED 3,500 (2-year validity, ~8 business days); dependent visa packages from AED 1,505; SME package add-on visas AED 4,000 each (up to 3); SME package includes visa processing, immigration file/e-channel, Emirates ID/medical. No itemised permit/medical/EID/stamping split published. [1] Mandatory deposit or bank guarantee: AED 5,050. [2] Extras included: Coworking centre membership (Compass Coworking Centre); Access to business networking events; Eligibility for bank account opening / bank letter issued with licence; VAT registration, accounting & compliance services (asterisked, T&Cs apply); Instalment payment via Tabby (SME package); Amazon seller onboarding support (e-commerce package). [3] Sources: [1] [Zone website (opened 2026-10-24)](https://rakez.com/en/Blog/Details/Article/92/find-residence-visa-in-uae-cost-duration-benefits) · [2] [Zone website (opened 2026-10-24)](https://rakez.com/en/faqs) · [3] [Zone website (opened 2026-10-24)](https://rakez.com/en/promotions/biz-starter-package)

### Renewal and amendment fees

**DMCC**: Renewal costs more than the first-year price: yes. [1] Visa renewal cost per person: AED 2,790. [1] Visa validity: 2 years. [1] Late renewal penalty: Licence: no late fee 0-30 days; AED 2,500 for 31-60 days; AED 5,000 for 61-90 days. Lease: AED 500 per month from lease expiry. Establishment card: AED 100 per month (max AED 1,000). [1] Renewal grace period: 30 days. [1] Fee to add activity: AED 1,515. [1] Fee for shareholder change: AED 4,515. [1] Fee for name change: AED 4,515. [1] Deregistration / liquidation fee: AED 4,015. [1] Multi-year licence discounts: Trading & Service licence renewal: 2 years AED 40,530 (5% discount), 3 years AED 60,795 (10%), 5 years AED 101,325 (20%). Multi-year Jump Start and Prime Plus setup offers also published. [1] Current promotions and expiry: Basic Biz Package AED 35,484 (original AED 57,481); no expiry shown; Jump Start 2-year AED 65,504 (original AED 81,881); no expiry shown; Jump Start 3-year AED 96,000 (original AED 120,000); no expiry shown; Prime Plus 3-year AED 62,480 (original AED 78,100); no expiry shown; Crypto/Gaming/AI Centre packages AED 31,000 with 50% off second-year renewal; Uptown Homeowners Package free for Uptown Dubai owners. [2] Sources: [1] [Zone website (opened 2026-10-24)](https://dmcc.ae/members/support/schedule-charges) · [2] [Zone website (opened 2026-10-24)](https://dmcc.ae/business/business-setup-packages)

**RAKEZ**: Renewal costs more than the first-year price: no. [1] Visa validity: 2 years. [2] Late renewal penalty: AED 50 per day from licence expiry date; third-party fines may also accrue on immigration file and Chamber of Commerce membership. [3] Multi-year licence discounts: Free Zone Commercial, Service, General Trading, Individual/Professional and E-commerce licences can be issued/renewed for three years at discounted rates (T&Cs apply); SME package 'Multi-year package options available'. Discount amount not published. [3] Current promotions and expiry: Designated Zone package from AED 16,550 per year incl. 1 visa with 50% cashback in year two (marked 'LIMITED TIME OFFER', no end date); SME all-inclusive package AED 14,000 per year incl. 1 visa; optional AED 2,500 premium upgrade; Biz Starter package AED 6,000; E-commerce package from AED 6,000; BusinessWomen package from AED 6,000 per year. [4] Sources: [1] [Zone website (opened 2026-10-24)](https://rakez.com/en/promotions/sme-business-setup) · [2] [Zone website (opened 2026-10-24)](https://rakez.com/en/Blog/Details/Article/92/find-residence-visa-in-uae-cost-duration-benefits) · [3] [Zone website (opened 2026-10-24)](https://rakez.com/en/faqs) · [4] [Zone website (opened 2026-10-24)](https://rakez.com/en/promotions/rakez-designated-zone)

### Visa rules

**DMCC**: Visa quota rule: Flexi desk: up to 3 visas; serviced office: 4 or 5 visas depending on size; physical space: 1 visa per 9 sqm. [1] Max visas without dedicated office: 3. [1] How to increase quota and cost: Apply via portal 'Apply for Exceptional Visa Quota' with justification letter; company must have used its existing quota, operate from a physical unit (not flexi desk/business centre/shared space), hold an active lease or title deed, be in good standing; DMCC management approval. Fees: AED 250 application (non-refundable) + AED 500 per additional visa (refundable if declined). Extra visas revoked if unused within 1 year or if the company moves to a smaller office or changes activity. [2] Investor / partner visa available: yes. [1] Employee visa available: yes. [3] Dependant / family visa sponsorship allowed: yes. [4] Golden Visa support: DMCC issues salary certificates and NOCs used for Golden Visa eligibility checks; the visa itself is self-sponsored 10-year residency (blog cites basic salary AED 30,000+ route). NOC for 10 years visa AED 2,000 in schedule of charges. [1] Typical visa processing time: 20 days. [3] Sources: [1] [Zone website (opened 2026-10-24)](https://dmcc.ae/blog/the-4-types-of-dubai-free-zone-visas-at-dmcc) · [2] [Zone document (opened 2026-10-24)](https://dmcc.ae/hubfs/a16%20INCREASING_VISA_QUOTA_-_SERVICE_REQUEST_MANUAL-V2.pdf?hsLang=en) · [3] [Zone website (opened 2026-10-24)](https://dmcc.ae/members/support/knowledge-bank/new-employee-residence-visa-guidelines) · [4] [Zone document (opened 2026-10-24)](https://dmcc.ae/hubfs/2509857/C5-Migrated-Files/All-Files/IMPORTANT_NOTES_FOR_SPONSORS_AND_DEPENDENTS_VISA_SERVICES.pdf)

**RAKEZ**: Visa quota rule: FAQ: flexi desks (shared workstations) limited to one visa; downgrading from a physical office to a shared workstation requires cancelling excess visas. SME package page allows 1 + up to 3 additional visas on coworking. Office-based quota formula (e.g. per sqm) not published. [1] Max visas without dedicated office: 4. [2] How to increase quota and cost: Upgrade facility (shared workstation -> serviced/standard/executive office or warehouse) via lease upgrade; lease upgrade/downgrade requests accepted only 60 days before licence expiry (renewal checklist). Under SME package, additional visas at AED 4,000 each (max 3). [3] Investor / partner visa available: yes. [1] Employee visa available: yes. [4] Dependant / family visa sponsorship allowed: yes. [4] Golden Visa support: RAKEZ golden visa service page covers Investor, Real Estate Investor, Specialist, Humanitarian Pioneer, Specialised Talents and Entrepreneurs categories (10-year visa). [5] Typical visa processing time: 8 days. [4] Sources: [1] [Zone website (opened 2026-10-24)](https://rakez.com/en/faqs) · [2] [Calculated from the zone's figures (opened 2026-10-24)](https://rakez.com/en/promotions/sme-business-setup) · [3] [Zone document (opened 2026-10-24)](https://rakez.com/Upload/ManageDocument/Checklist-licence-Renewal-Free-Zone_20200408145636.pdf) · [4] [Zone website (opened 2026-10-24)](https://rakez.com/en/Blog/Details/Article/92/find-residence-visa-in-uae-cost-duration-benefits) · [5] [Zone website (opened 2026-10-24)](https://rakez.com/en/customer-services/golden-visa)

### Offices and facilities

**DMCC**: Flexi-desk annual cost: AED 16,000. [1] Minimum sqm per visa: 9 sqm. [2] Premises outside the zone allowed: no. [3] Meeting rooms, co-working, amenities: Meeting rooms (Cluster I, Cluster O, Uptown); Board room (Uptown); Auditoriums; Podcast room (Luxury Innovation Centre); Co-working spaces (Crypto, Gaming, AI centres, AstroLabs, Nook). [1] Sources: [1] [Zone website (opened 2026-10-24)](https://dmcc.ae/members/support/schedule-charges) · [2] [Zone website (opened 2026-10-24)](https://dmcc.ae/blog/the-4-types-of-dubai-free-zone-visas-at-dmcc) · [3] [Zone document (opened 2026-10-24)](https://dmcc.ae/hubfs/Compliance%20Documents%202024/Licensing%20Rules-%20Final.pdf?hsLang=en)

**RAKEZ**: Flexi-desk access terms: 24/7 access (Compass Coworking Centre memberships). [1] Land plots for build-to-suit: yes. [2] Premises outside the zone allowed: no. [3] Meeting rooms, co-working, amenities: Meeting rooms; Conference rooms (private office members); Printing credits; Lounge; Cafe; Training/event area; Storage cabinets (dedicated desk/private office). [1] Sources: [1] [Zone website (opened 2026-10-24)](https://compasscoworking.com/) · [2] [Zone website (opened 2026-10-24)](https://rakez.com/en/about-us/facilities) · [3] [Zone website (opened 2026-10-24)](https://rakez.com/en/faqs)

### Set-up process

**DMCC**: Documents for an individual shareholder: Passport; UAE residence visa and Emirates ID (if applicable); Proof of residential address (utility bill or bank statement); Identification for shareholders, directors and authorised signatories; Ownership documents (e.g. Memorandum and Articles of Association); Business information: proposed name, activities, lease documents, bank reference or capital deposit confirmation; UBO information (25%+ ownership or control). [1] Refund policy if rejected: New company application cancellation after submission and before approval: AED 1,035. Once approved, fees for registration, AoA, NOCs and VAT are non-refundable on cancellation. [2] Sources: [1] [Zone website (opened 2026-10-24)](https://dmcc.ae/business/set-up-a-new-business) · [2] [Zone website (opened 2026-10-24)](https://dmcc.ae/members/support/schedule-charges)

**RAKEZ**: Documents for an individual shareholder: Valid passport; Visa/Emirates ID (UAE residents only); No-objection letter from sponsor (if applicable); Tenancy contract or lease agreement; Business plan (certain activities only); DNFBP form (DNFBP activities). [1] Attestation requirements for corporate shareholders: Certificate of good standing / commercial register extract, original or copy notarised and legalised up to the UAE embassy (or attested by the relevant free zone authority); UAE mainland parent: valid DED trade licence. Board resolution signed by parent's authorised signatory; POA attested by UAE embassy where needed. [2] Trade name rules: Company name must match activity/nature of business (name change may be required on change of activity); branch must carry the parent company's name. [3] Sources: [1] [Zone website (opened 2026-10-24)](https://rakez.com/en/promotions/instant-licence) · [2] [Zone document (opened 2026-10-24)](https://rakez.com/Upload/ManageDocument/Checklist-licence-Renewal-Free-Zone_20200408145636.pdf) · [3] [Zone website (opened 2026-10-24)](https://rakez.com/en/faqs)

### Market access and customs

**DMCC**: Invoicing mainland clients: no. [1] Dual licence cost: AED 5,000. [2] Can open mainland branch: yes. [3] Customs duty in the zone: Duty exemptions apply to goods within the zone; goods must clear customs (with applicable duties, restrictions and permits) to enter the UAE mainland. [1] Customs duty exemption details: DMCC blog: duty exemptions within the zone; goods entering the mainland must clear customs and pay applicable duties. [1] Sources: [1] [Zone website (opened 2026-10-24)](https://dmcc.ae/blog/difference-between-dubai-mainland-freezone-companies) · [2] [Zone website (opened 2026-10-24)](https://dmcc.ae/members/support/schedule-charges) · [3] [Zone document (opened 2026-10-24)](https://dmcc.ae/hubfs/16%20DMCC_Guideline_Dual_Licence_Office_Permit_-_V1.pdf?hsLang=en)

**RAKEZ**: Can open mainland branch: yes. [1] Eligible for UAE government tenders: yes. [1] Rules for selling/shipping to UAE consumers: E-commerce licence plus TDRA NOC required for online activity (website needs .ae domain; social media and app details required); NOC free, ~2 working days. Selling physically into mainland follows the general rule that free zone entities trade on the mainland only via a licensed agent/distributor or dual licence. [2] GCC / re-export notes: Investment Guide: UAE grants duty-free import of most GCC- and GAFTA-origin goods; manufacturers need MOIAT Value-Added Certificate (>=40% national component) and MoE Certificate of Origin to export with GCC/Arab duty benefits. [3] Customs duty in the zone: Goods imported into the RAKEZ free zone are exempt from customs duty if for re-export or use within the free zone; transfers between free zone entities duty-free with documentation; goods moved into UAE mainland attract 5% duty unless an exemption applies. [3] Customs duty exemption details: 100% customs duty exemption on machinery, equipment, raw materials and finished products imported into the free zone for re-export or use within the zone (per RAKEZ). [3] Sources: [1] [Zone website (opened 2026-10-24)](https://rakez.com/en/media-centre/news-detail/articleid/288/rakez-clients-to-operate-in-ras-al-khaimah-mainland-using-the-same-free-zone-office-through-a-branch-licence-by-rak-ded) · [2] [Zone website (opened 2026-10-24)](https://rakez.com/en/promotions/e-commerce) · [3] [Zone document (opened 2026-10-24)](https://rakez.com/Upload/ManageDocument/RAKEZ---RAKEZ-Investment-Guide---Brochure_20241119154459.pdf)

### The zone's own tax statement

**DMCC**: Not published.

**RAKEZ**: Which areas of zone are designated: Al Hamra Industrial Zone - Free Zone; Al Ghail Industrial Zone - Free Zone; Al Hulaila Industrial Zone - Free Zone (designated from 4 July 2019). Not the business zones/Compass coworking areas. [1] The zone states that it is a Free Zone for UAE corporate-tax purposes: yes. [2] Qualifying activities the zone says it supports: Manufacturing of goods or materials; Processing of goods or materials; Holding of shares and other securities; Ownership, management, and operation of ships; Headquarter services to related parties; Trading of qualifying commodities; Financing and leasing of aircraft, including engines and rotable components; Logistics services; Distribution of goods or materials in or from a 'Designated Zone'. [2] Help with corporate tax registration: yes. [3] Tax residency certificate: yes. [2] Excise tax notes: Excise tax applies to excise goods (e.g. 100% tobacco/energy drinks, 50% carbonated/sweetened drinks) per Investment Guide; excise designated-zone status requires FTA approval (TAXP010). No RAKEZ excise designated zone confirmation found. [4] 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://rakez.com/portals/0/download/flyers/rakez-flyer-designated-zone-240815.pdf) · [2] [Zone document (opened 2026-10-24)](https://rakez.com/Upload/ManageDocument/RAKEZ---RAKEZ-Investment-Guide---Brochure_20241119154459.pdf) · [3] [Zone website (opened 2026-10-24)](https://rakez.com/en/promotions/sme-business-setup) · [4] [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)

### Compliance

**DMCC**: Audit exemption threshold or conditions: No revenue threshold. Exemption only for companies dormant throughout the financial year (Company Regulations 2024 Art. 73.4), unless shareholders holding at least 10% require accounts; branches with a group auditor are exempt from the Approved Auditor rules but still file. [1] Audit submission deadline: Within six months after the end of each financial year, via member portal (AFS + auditor-signed summary sheet). [2] Annual return and renewal documents: Audited financial statements and auditor summary sheet; Valid lease / Ejari or title deed; Workmen's compensation insurance for active employees; Third-party liability insurance for physical units; Annual Operational Fitness Certificate (office/retail/industrial); Third-party NOC for regulated activities; Certificate of Good Standing of parent (branches, subsidiaries, JVs); No outstanding fees or fines. [3] Sources: [1] [Zone document (opened 2026-10-24)](https://dmcc.ae/hubfs/Compliance%20Documents%202024/DMCCA%20Company%20Regulations-%20Final.pdf?hsLang=en) · [2] [Zone document (opened 2026-10-24)](https://dmcc.ae/hubfs/website%20support%20documents/Guidelines-Audited%20Financial%20Statements%20Submission.pdf?hsLang=en) · [3] [Zone website (opened 2026-10-24)](https://dmcc.ae/members/support/knowledge-bank/licence-renewal-guidelines)

**RAKEZ**: Audit submission deadline: Within six months of financial year end; AED 2,500 fine for late submission. Financial year January-December under standard MoA; first year 6-18 months. [1] Substance requirements enforced by zone: RAKEZ publishes Economic Substance Regulations, guidance and FAQs (regulations page); for CT, QFZP status requires adequate substance (Investment Guide). No zone-specific substance enforcement detail found. [2] Activities needing anti-money-laundering registration: Legal Consultancy; Real Estate Agent; Real Estate Developer; Auditing of Accounts; Precious Metals and Stones Trading; Investment Consultancy; Company Service Providers. [1] Annual return and renewal documents: Corporate shareholder/parent company good standing or trade licence copy; Valid passport copies of shareholders/directors/manager (if expired); Chamber of Commerce membership renewal form (if any); Renewed lease agreement (two signed copies for physical facilities); NOCs from regulatory authorities (if applicable); Operation Fitness Certificate for warehouse/plot occupants (annual). [3] Data protection law applicable: Federal Decree-Law No. 45 of 2021 (Personal Data Protection Law). [4] Sources: [1] [Zone website (opened 2026-10-24)](https://rakez.com/en/faqs) · [2] [Zone website (opened 2026-10-24)](https://rakez.com/en/about/rules-regulations) · [3] [Zone document (opened 2026-10-24)](https://rakez.com/Upload/ManageDocument/Checklist-licence-Renewal-Free-Zone_20200408145636.pdf) · [4] [Zone website (opened 2026-10-24)](https://rakez.com/en/promotions/e-commerce)

## Dubai Multi Commodities Centre (DMCC)

Dubai Multi Commodities Centre (DMCC) is a general business and specialised free zone in Dubai, licensed by Dubai Multi Commodities Centre Authority (DMCCA), established in 2002. The lowest package it publishes without stated conditions is AED 31,000 for year 1 (DMCC Crypto Centre Package).

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

## Ras Al Khaimah Economic Zone

Ras Al Khaimah Economic Zone (RAKEZ) is a general business, industrial, logistics, e-commerce, media and education free zone in Ras Al Khaimah, licensed by Ras Al Khaimah Economic Zone Authority (RAKEZ), Government of Ras Al Khaimah, established in 2017. The lowest package it publishes without stated conditions is AED 6,000 for year 1 (Biz Starter Package).

Details: https://freezoneguide.com/uae/ras-al-khaimah/rakez

---
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.