# IFZA vs SPC Free Zone: 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 | IFZA | SPC Free Zone |
| --- | --- | --- |
| **Cost for your scenario** |  |  |
| Solo, no visa (year 1) (published by 17 of 43 zones) | Not published · 2026-10-24 | [AED 13,175](https://www.spcfz.ae/cost-calculator/) (partly dated) · 2026-10-24 |
| Founder + 1 visa (year 1) (published by 13 of 43 zones) | Not published · 2026-10-24 | [AED 13,175](https://www.spcfz.ae/cost-calculator/) (partly dated) · 2026-10-24 |
| Team, 3 visas (year 1) (published by 6 of 43 zones) | Not published · 2026-10-24 | [Not published](https://www.spcfz.ae/cost-calculator/) (partly dated) · 2026-10-24 |
| Lowest package of any size (year 1) (published by 17 of 43 zones) | Not published · 2026-10-24 | [AED 13,175 (License with 1 investor visa (selected activities))](https://www.spcfz.ae/cost-calculator/) (partly dated) · 2026-10-24 |
| Lowest licence fee (published by 30 of 43 zones) | Not published · 2026-10-24 | [AED 5,750](https://www.spcfz.ae/cost-calculator/) (partly dated) · 2026-10-24 |
| **Activities and licences** |  |  |
| Licence types (published by 37 of 43 zones) | [Trading, General trading, Services / consultancy, E-commerce](https://ifza.com/en/commercial-licence/) (partly dated) · 2026-10-24 | [General trading, Trading, Services / consultancy, E-commerce](https://www.spcfz.ae/faqs/) (partly dated) · 2026-10-24 |
| General trading licence | [Yes](https://ifza.com/en/commercial-licence/general-trading-license-dubai/) (partly dated) · 2026-10-24 | [Yes](https://www.spcfz.ae/business-activities/general-trading/) · 2026-10-24 |
| Freelancer permit | [No](https://ifza.com/en/about/) (partly dated) · 2026-10-24 | [No](https://www.spcfz.ae/activity-hub/how-to-become-a-freelancer-in-the-uae/) (partly dated) · 2026-10-24 |
| Official activity list (published by 29 of 43 zones) | Not published · 2026-10-24 | [Published](https://www.spcfz.ae/business-activities/) · 2026-10-24 |
| **Visas and office** |  |  |
| Largest visa quota in a published package (published by 23 of 43 zones) | Not published · 2026-10-24 | [1](https://www.spcfz.ae/cost-calculator/) (partly dated) · 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](https://ifza.com/en/industry-analysis/flexi-desk-uae-maximize-business-flexibility/) · 2026-10-24 | [Virtual office, Flexi-desk, Private office, Retail unit, Warehouse](https://www.spcfz.ae/pay-as-you-go/) (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](https://cdn.ifza.com/docs/01_new/references/tnc_190821.pdf) · 2026-10-24 | [FZE (single shareholder), FZCO (several shareholders), Branch of a foreign company, Branch of a UAE company](https://www.spcfz.ae/business-setup-in-sharjah/) · 2026-10-24 |
| Minimum share capital (published by 28 of 43 zones) | [AED 1](https://dso.ae/documents/d/dubai-silicon-oasis/dieza_implementing_regs_2023-pdf) (partly dated) · 2026-10-24 | Not published · 2026-10-24 |
| Legal system | [UAE civil law](https://dso.ae/documents/d/dubai-silicon-oasis/dieza_implementing_regs_2023-pdf) (partly dated) · 2026-10-24 | Not published · 2026-10-24 |
| Annual audited accounts required (published by 30 of 43 zones) | [Yes](https://dso.ae/documents/d/dubai-silicon-oasis/dieza_implementing_regs_2023-pdf) (partly dated) · 2026-10-24 | Not published · 2026-10-24 |
| UBO filing required (published by 37 of 43 zones) | [Yes](https://dso.ae/documents/d/dubai-silicon-oasis/dieza_implementing_regs_2023-pdf) · 2026-10-24 | [Yes](https://www.spcfz.ae/business-setup-in-sharjah/) · 2026-10-24 |
| Zone offers help with bank accounts (published by 24 of 43 zones) | [Yes](https://ifza.com/en/ecosystem/ifza-banking-services/) · 2026-10-24 | [Yes](https://www.spcfz.ae/corporate-banking-assistance/) · 2026-10-24 |
| **Setup** |  |  |
| Incorporation time (stated by the zone) (published by 24 of 43 zones) | Not published · 2026-10-24 | [1 day](https://www.spcfz.ae/cost-calculator/) (partly dated) · 2026-10-24 |
| Apply directly without an agent (published by 37 of 43 zones) | [No](https://ifza.com/en/set-up-your-business/) (partly dated) · 2026-10-24 | [Yes](https://www.spcfz.ae/faqs/) · 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/EN/PDF/Guides/Designated-Zones---21-09-2021-sep21.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://dso.ae/documents/d/dubai-silicon-oasis/executive-council-resolution-no-11-of-2025-regulating-the-conduct-of-free-zone-establishments-activities) · 2026-10-24 | Not published · 2026-10-24 |
| **Public record** |  |  |
| Emirate | [Dubai](https://ifza.com/en/set-up-your-business/) · 2026-10-24 | [Sharjah](https://www.spcfz.ae/contact-us/) · 2026-10-24 |
| Licensing authority | [Dubai Integrated Economic Zones Authority (DIEZA) - licensing authority for the Dubai Silicon Oasis free zone, within which IFZA Dubai operates](https://dlp.dubai.gov.ae/Legislation%20Reference/2021/Law%20No.%20(16)%20of%202021.html) (partly dated) · 2026-10-24 | [Sharjah Publishing City Free Zone (SPC Free Zone) - acts as its own company registrar and supervisory authority](https://www.spcfz.ae/rules-regulations-and-policies/) · 2026-10-24 |
| Parent group or government body (published by 35 of 43 zones) | Not published · 2026-10-24 | Not published · 2026-10-24 |
| Year established (published by 33 of 43 zones) | Not published · 2026-10-24 | [2017](https://www.spcfz.ae/pay-as-you-go/) (not confirmed) · 2026-10-24 |
| On the MoET free-zone registrar list (published by 42 of 43 zones) | [No](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-)

### Customs duty rate (Sharjah Customs tariff page)

_Applies to goods imported into the UAE mainland via Sharjah; the 5% rate is the GCC common rate._ Sharjah Customs states that customs duties are levied on an ad-valorem basis: 5% duty is imposed on goods imported from abroad, excluding goods in transit to GCC countries; the duty varies for some goods according to the tariff. Goods originating from GCC countries are treated as UAE local goods provided that 40% of the raw materials are of GCC origin (as stated on the page).

Sources: [1] [Government source, 2026-10-24 (opened 2026-10-24)](https://www.sharjahcustoms.gov.ae/en/customs-tariff)

### 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

**IFZA**: Not published.

**SPC Free Zone**: Establishment / immigration card fee: AED 640. [1] Cost per visa: AED 4,495. [2] Visa fees: Visa allocation AED 1,600 per visa; investor visa with Emirates ID AED 2,530 + medical test AED 365 (processing 2,895); employee visa processing AED 4,065 (includes medical 365 and Emirates ID 330 per calculator); change of status AED 700 if inside UAE; one-time establishment card AED 640 and e-channel registration AED 2,280; health insurance not included; dependent visa AED 5,000 each. [3] Extras included: Lease agreement with every business license; Partner benefits advertised as worth AED 31,000+ (e.g. Zoho credits, website package, WhatsApp marketing plan, co-working trial); Up to 7 shareholders at no extra cost. [4] Sources: [1] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/pay-as-you-go/) · [2] [Calculated from the zone's figures (opened 2026-10-24)](https://www.spcfz.ae/cost-calculator/) · [3] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/cost-calculator/) · [4] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/our-partners/)

### Renewal and amendment fees

**IFZA**: Late renewal penalty: Licence not renewed by its renewal date may attract fines/penalties, suspension or cancellation; fines must be paid before renewal. Late establishment card renewal also attracts fines and blocks new visas. No amounts published. [1] Sources: [1] [Zone document (opened 2026-10-24)](https://cdn.ifza.com/docs/01_new/references/tnc_190821.pdf)

**SPC Free Zone**: Multi-year licence discounts: 2-year licence 10% off, 3-year 15%, 5-year 17%, 10-year 20%; multi-year terms 'lock today's fees'. [1] Current promotions and expiry: Interest-free instalments over 3, 6 or 12 months (no end date shown); Refer-a-friend reward up to AED 1,500 (no end date shown). [2] Sources: [1] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/cost-calculator/) · [2] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/pay-as-you-go/)

### Visa rules

**IFZA**: Visa quota rule: Visa entitlement depends on the licence category chosen; more visas require upgrading the licence category, and higher entitlements may also require leasing physical office space in IFZA Dubai. [1] How to increase quota and cost: Upgrade the licence category; may require leasing physical office space. [1] Employee visa available: yes. [1] Sources: [1] [Zone document (opened 2026-10-24)](https://cdn.ifza.com/docs/01_new/references/tnc_190821.pdf)

**SPC Free Zone**: Visa quota rule: Unlimited visa quota advertised for investors, partners and employees, not tied to office size; each visa requires a AED 1,600 visa allocation. [1] How to increase quota and cost: Visas can be added at licence registration or later; each additional visa requires a AED 1,600 visa allocation. [2] Investor / partner visa available: yes. [3] Employee visa available: yes. [3] Dependant / family visa sponsorship allowed: yes. [4] Typical visa processing time: 5 days. [1] Sources: [1] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/faqs/) · [2] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/pay-as-you-go/) · [3] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/cost-calculator/) · [4] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/spouse-and-dependents-visa-processing/)

### Offices and facilities

**IFZA**: Flexi-desk access terms: Shared workstation, 10 hours access per week, IFZA address, 1 hour meeting room per month; Flexi Desk+ gives unlimited access to own dedicated desk and 5 hours meeting room per month. [1] Meeting rooms, co-working, amenities: Meeting rooms; Conference rooms; Social spaces. [1] Tenancy document type accepted by banks: Banks ask for the 'Unit Lease Agreement' among company documents. [2] Sources: [1] [Zone website (opened 2026-10-24)](https://ifza.com/en/industry-analysis/flexi-desk-uae-maximize-business-flexibility/) · [2] [Zone website (opened 2026-10-24)](https://ifza.com/en/ecosystem/ifza-banking-services/)

**SPC Free Zone**: Meeting rooms, co-working, amenities: co-working space; meeting rooms; conference facilities; virtual receptionist service. [1] Sources: [1] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/pay-as-you-go/)

### Set-up process

**IFZA**: Documents for an individual shareholder: Licence application form (including UBO); Passport copy; Digital passport photo; Emirates ID and visa copy (UAE residents). [1] Sources: [1] [Zone website (opened 2026-10-24)](https://ifza.com/en/set-up-your-business/)

**SPC Free Zone**: Documents for an individual shareholder: Passport copy of shareholders, directors and managers; UAE visa copy and Emirates ID (if UAE resident); Proof of address (if applicable); Company documents for corporate shareholders/branches (MoA/AoA, certificate of incorporation, parent documents). [1] Sources: [1] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/business-setup-in-sharjah/)

### Market access and customs

**IFZA**: Dual licence cost: AED 10,000. [1] Can open mainland branch: yes. [1] Customs duty in the zone: Goods brought into, made or stored in the Free Zone are exempt from customs duty; goods moved into the Dubai customs zone are treated as imports and dutiable. [2] Customs duty exemption details: Customs duty exemption for goods brought into, produced or stored in the DIEZA Free Zone; duty applies when goods enter the Dubai customs zone. [2] Sources: [1] [Government source (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) · [2] [Government source (opened 2026-10-24)](https://dlp.dubai.gov.ae/Legislation%20Reference/2021/Law%20No.%20(16)%20of%202021.html)

**SPC Free Zone**: Customs duty in the zone: No zone-specific customs duty relief stated by SPC. SPC's customs page says import clearance into Sharjah involves paying relevant duties and taxes, handled by Sharjah Ports, Customs and Free Zone Authority; SPC arranges customs codes (via ICB) for six UAE ports. SPC is not on the FTA VAT Designated Zones list (2021). [1] Sources: [1] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/customs-code/)

### The zone's own tax statement

**IFZA**: Which areas of zone are designated: None - not a Designated Zone. [1] Sources: [1] [Government source (opened 2026-10-24)](https://tax.gov.ae/-/media/Files/EN/PDF/Guides/Designated-Zones---21-09-2021-sep21.pdf)

**SPC Free Zone**: Help with corporate tax registration: yes. [1] Corporate-tax statements above come from the zone or from general FTA guidance. The schedule of Free Zones under Cabinet Resolution 54/2023 was not available to this research, and the FTA advises taxpayers to confirm their Free Zone or Designated Zone status with the Free Zone authority. The 0% rate applies only to the Qualifying Income of a Qualifying Free Zone Person that meets all conditions; other income is taxed at the standard rate. Sources: [1] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/cost-calculator/)

### Compliance

**IFZA**: Audit submission deadline: FZCO accounts to be prepared and audited within 30 days after financial year end and filed with the Registrar within 30 days after audit (DIEZA Regs wording). [1] Annual return and renewal documents: UBO declaration at each licence renewal; Audited accounts filed with the Registrar; Establishment card renewal (annual). [1] Sources: [1] [Government source (opened 2026-10-24)](https://dso.ae/documents/d/dubai-silicon-oasis/dieza_implementing_regs_2023-pdf)

**SPC Free Zone**: Activities needing anti-money-laundering registration: real estate; legal services; dealers in precious metals and stones; trust and company service providers; auditors. [1] Sources: [1] [Zone website (opened 2026-10-24)](https://www.spcfz.ae/rules-regulations-and-policies/)

## International Free Zone Authority (IFZA Dubai)

International Free Zone Authority (IFZA Dubai) is a general business free zone in Dubai, licensed by Dubai Integrated Economic Zones Authority (DIEZA) - licensing authority for the Dubai Silicon Oasis free zone, within which IFZA Dubai operates.

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

## Sharjah Publishing City Free Zone

Sharjah Publishing City Free Zone (SPC Free Zone) is a general business and specialised free zone in Sharjah, licensed by Sharjah Publishing City Free Zone (SPC Free Zone) - acts as its own company registrar and supervisory authority, established in 2017. The lowest package it publishes without stated conditions is AED 13,175 for year 1 (License with 1 investor visa (selected activities)).

Details: https://freezoneguide.com/uae/sharjah/spc

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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.