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Side-by-side comparison

RAKEZ vs SHAMS: which free zone fits you?

RAKEZ publishes the lowest founder-plus-one-visa package (AED 12,000 for year 1); SHAMS is lowest for a solo founder without a visa (AED 5,760). Which fits you depends on your activity, visas and office needs.

Prices for three reference set-ups, visa quotas, office rules, licence types and setup time for Ras Al Khaimah Economic Zone and Sharjah Media City Free Zone (Shams), row by row from official sources. Hover the (i) on any value for its source and check date. The lowest price or largest quota in a row is marked ✓.

Lowest: solo, no visa

SHAMS

AED 5,760

Lowest: founder + 1 visa

RAKEZ

AED 12,000

Lowest: team, 3 visas

Tied or not published

Fastest stated setup

Tied or not published

RAKEZSHAMS

Comparing more than four? Filter the directory by activity, emirate, visas and office first, then compare the shortlist here.

Rules that apply to all of these zones (9): corporate tax, VAT Designated Zones, customs and mainland accessUAE-wide and emirate rules from government sources, shown once. The table below 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.

    1. [1] tax.gov.ae · 2024-05, opened 2026-10-24
  • 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.

    1. [1] mof.gov.ae · 2025-08-28, opened 2026-10-24
  • 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.

    1. [1] dso.ae · 2023-05-30, opened 2026-10-24
  • 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.

    1. [1] tax.gov.ae · 2026-10, opened 2026-10-24
  • 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.

    1. [1] tax.gov.ae · 2021-09-21, opened 2026-10-24
  • 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.

    1. [1] u.ae · 2026-09-28, opened 2026-10-24
  • 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).

    1. [1] sharjahcustoms.gov.ae · 2026-10-24, opened 2026-10-24
  • 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'.

    1. [1] dda.gov.ae · 2023, opened 2026-10-24
    2. [2] nma.gov.ae · 2026, opened 2026-10-24
    3. [3] nma.gov.ae · 2026, opened 2026-10-24
    4. [4] nma.gov.ae · 2026, opened 2026-10-24
  • 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.

    1. [1] moet.gov.ae · 2026-10-23, opened 2026-10-24
    2. [2] moet.gov.ae · 2026-10-23, opened 2026-10-24

What we can compare: across the 43 zones we track, official activity list is published by 29 of 43 zones; package price: solo, no visa is published by 17 of 43 zones; package price: founder + 1 visa is published by 13 of 43 zones; package price: team, 3 visas is published by 6 of 43 zones; any package price is published by 17 of 43 zones. A "Not published" cell is a finding, not a gap: that zone will quote it on request.

RAKEZ vs SHAMS: published facts compared row by row, grouped by topic. Each value has an information control that reveals its official source and check date. The lowest price or largest quota in a row is marked best in row.
CriterionRAKEZ
Ras Al Khaimah Most facts confirmed on official sources. Checked 2026-10-24
SHAMS
Sharjah Many facts confirmed on official sources; some not published. Checked 2026-10-24
Cost for your scenario
Solo, no visa (year 1)Published by 17 of 43 zonesAED 6,000checked 2026-10-24 · partly datedAED 5,760✓checked 2026-10-24 · partly dated
Founder + 1 visa (year 1)Published by 13 of 43 zonesAED 12,000checked 2026-10-24 · partly datedNot publishedchecked 2026-10-24 · partly dated
Team, 3 visas (year 1)Published by 6 of 43 zonesNot publishedchecked 2026-10-24 · partly datedNot publishedchecked 2026-10-24 · partly dated
Lowest package of any size (year 1)Published by 17 of 43 zonesAED 6,000 (Biz Starter Package)checked 2026-10-24 · partly datedAED 5,760 (Media Package)✓checked 2026-10-24 · partly dated
Lowest licence feePublished by 30 of 43 zonesAED 6,000checked 2026-10-24 · partly datedAED 5,385✓checked 2026-10-24 · partly dated
Activities and licences
Licence typesPublished by 37 of 43 zonesIndustrial, Trading, General trading, Services / consultancy, E-commerce, Media, Education, Freelancerchecked 2026-10-24Services / consultancy, Trading, Industrial, Media, General tradingchecked 2026-10-24 · partly dated
General trading licenceYeschecked 2026-10-24Yeschecked 2026-10-24
Freelancer permitYeschecked 2026-10-24Not publishedrecord checked 2026-10-24
Official activity listPublished by 29 of 43 zonesPublishedchecked 2026-10-24Publishedchecked 2026-10-24
Visas and office
Largest visa quota in a published packagePublished by 23 of 43 zones1checked 2026-10-24 · partly datedNot publishedchecked 2026-10-24 · partly dated
Minimum officePublished by 22 of 43 zonesFlexi-deskchecked 2026-10-24Flexi-deskchecked 2026-10-24 · partly dated
Facility typesPublished by 37 of 43 zonesFlexi-desk, Serviced office, Private office, Warehouse, Land plot, Staff accommodationchecked 2026-10-24Flexi-deskchecked 2026-10-24 · not confirmed
Company, compliance and banking
Company typesPublished by 37 of 43 zonesFZ-LLC, Branch of a UAE company, Branch of a foreign company, Otherchecked 2026-10-24FZ-LLC, Branch of a UAE company, Branch of a foreign companychecked 2026-10-24 · partly dated
Minimum share capitalPublished by 28 of 43 zonesAED 10,000checked 2026-10-24 · partly datedNot publishedrecord checked 2026-10-24
Legal systemUAE civil lawchecked 2026-10-24 · partly datedUAE civil lawchecked 2026-10-24 · partly dated
Annual audited accounts requiredPublished by 30 of 43 zonesYeschecked 2026-10-24Yeschecked 2026-10-24 · partly dated
UBO filing requiredPublished by 37 of 43 zonesYeschecked 2026-10-24 · partly datedYeschecked 2026-10-24
Zone offers help with bank accountsPublished by 24 of 43 zonesYeschecked 2026-10-24Yeschecked 2026-10-24
Setup
Incorporation time (stated by the zone)Published by 24 of 43 zones1 daychecked 2026-10-24 · partly dated1 daychecked 2026-10-24 · partly dated
Apply directly without an agentPublished by 37 of 43 zonesYeschecked 2026-10-24Yeschecked 2026-10-24 · partly dated
Tax status and market access (zone-specific)
On the FTA VAT Designated Zone listPublished by 41 of 43 zonesYeschecked 2026-10-24 · partly datedNochecked 2026-10-24 · partly dated
Mainland operations without an extra licencePublished by 31 of 43 zonesNochecked 2026-10-24Nochecked 2026-10-24 · partly dated
Public record
EmirateRas Al Khaimahchecked 2026-10-24Sharjahchecked 2026-10-24
Licensing authorityRas Al Khaimah Economic Zone Authority (RAKEZ), Government of Ras Al Khaimahchecked 2026-10-24Sharjah Media City Free Zone Authority (Shams)checked 2026-10-24 · partly dated
Parent group or government bodyPublished by 35 of 43 zonesGovernment of Ras Al Khaimahchecked 2026-10-24Sharjah Media Councilchecked 2026-10-24 · partly dated
Year establishedPublished by 33 of 43 zones2017checked 2026-10-242017checked 2026-10-24
On the MoET free-zone registrar listPublished by 42 of 43 zonesYeschecked 2026-10-24Yeschecked 2026-10-24
Last checked2026-10-24record checked 2026-10-242026-10-24record checked 2026-10-24

Verified on 2026-10-24 from rakez.com, shamsfz.ae, og.shj.ae and 4 more official sources.

AED, as published by each zone. “Not published” means no official source states it. 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. How we verify

Read the detail side by side

Where a figure is not published as a single number, the zone often states the rule in words. These are the zones' own statements, one fact per line with its source; open a topic to compare them.

Set-up costs in detailpublished by 2 of 2

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]
  1. [1] rakez.com · opened 2026-10-24
  2. [2] rakez.com · opened 2026-10-24
  3. [3] rakez.com · opened 2026-10-24

SHAMS

  • Visa fees: Official calculator (estimate, unlabelled components): 1600 per visa per licence year; 330 per visa; 2200 per investor visa or 3700 per employee visa; plus 640 and 2280 once per company when any visa is taken. Medical paid separately to the medical centre; health insurance required but not priced. [1]
  • Extras included: Flexi desk & Lease Agreement; No NOC required. [2]
  1. [1] shamsfz.ae · opened 2026-10-24
  2. [2] shamsfz.ae · opened 2026-10-24
Renewal and amendment feespublished by 2 of 2

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]
  1. [1] rakez.com · opened 2026-10-24
  2. [2] rakez.com · opened 2026-10-24
  3. [3] rakez.com · opened 2026-10-24
  4. [4] rakez.com · opened 2026-10-24

SHAMS

  • Late renewal penalty: Real Estate Regulations 2024 Schedule 1: failure to renew Lease or Occupancy Agreement within 1 month after licence expiry AED 2,500; 2 months AED 5,000; 3 months AED 7,500; 4 months AED 10,000. C&L Regulations 2024 art. 13.2(m): licence may be cancelled if not renewed for more than 6 months after expiry. [1]
  • Multi-year licence discounts: Official calculator applies a discount to the licence component: 2% for 2 years, 3% for 3, 4% for 4, 5% for 5, 10% for 10 years. [2]
  • Current promotions and expiry: . [3]
  1. [1] shamsfz.ae · opened 2026-10-24
  2. [2] shamsfz.ae · opened 2026-10-24
  3. [3] shamsfz.ae · opened 2026-10-24
Visa rulespublished by 2 of 2

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]
  1. [1] rakez.com · opened 2026-10-24
  2. [2] rakez.com · opened 2026-10-24
  3. [3] rakez.com · opened 2026-10-24
  4. [4] rakez.com · opened 2026-10-24
  5. [5] rakez.com · opened 2026-10-24

SHAMS

  • Visa quota rule: Up to 50 visas per licence, depending on business activity and office space allocation; visa allocation above 10 requires a business plan and bank statements for review. [1]
  • How to increase quota and cost: Portal: Company management - Company formation - Visa allocation amendment; allocation above 10 needs business plan and bank statements. Cost not published. [1]
  • Investor / partner visa available: yes. [1]
  • Employee visa available: yes. [1]
  • Dependant / family visa sponsorship allowed: yes. [1]
  • Typical visa processing time: 4 days. [2]
  • Time in the UAE to keep a visa valid: No SHAMS rule for investor/employee visa holders found. FAQ says a dependant visa may become invalid if the holder stays outside the UAE more than 6 months. [1]
  • Visa process can start before the founder arrives: yes. [2]
  1. [1] shamsfz.ae · opened 2026-10-24
  2. [2] shamsfz.ae · opened 2026-10-24
Offices and facilitiespublished by 1 of 2

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]
  1. [1] compasscoworking.com · opened 2026-10-24
  2. [2] rakez.com · opened 2026-10-24
  3. [3] rakez.com · opened 2026-10-24

SHAMS

Not published · record checked 2026-10-24

Set-up processpublished by 2 of 2

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]
  1. [1] rakez.com · opened 2026-10-24
  2. [2] rakez.com · opened 2026-10-24
  3. [3] rakez.com · opened 2026-10-24

SHAMS

  • Documents for an individual shareholder: Passport; EID or visa (if applicable). [1]
  • Attestation requirements for corporate shareholders: For corporate owners holding 25% or more: certificate of incorporation, memorandum of association, certificate of incumbency or good standing (issued within 90 days), share register if applicable, board resolution, ownership structure chart. No attestation requirement stated. [1]
  • Trade name rules: Name must be approved by the Authority; no identical or similar name to another entity in the City; a Trade Name different from the registered name needs Authority approval. [2]
  1. [1] shamsfz.ae · opened 2026-10-24
  2. [2] shamsfz.ae · opened 2026-10-24
Market access and customspublished by 2 of 2

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]
  1. [1] rakez.com · opened 2026-10-24
  2. [2] rakez.com · opened 2026-10-24
  3. [3] rakez.com · opened 2026-10-24

SHAMS

  • Customs duty in the zone: Decree 11/2017 art. 5(10) allows companies to import and store products for re-export or for delivery to the Emirate's customs area, in coordination with the relevant authorities. No zone customs-duty rule published on shamsfz.ae; FAQ notes import/export code is obtained from UAE Customs and valid at all UAE ports. [1]
  1. [1] og.shj.ae · opened 2026-10-24
The zone's own tax statementpublished by 2 of 2

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.

  1. [1] rakez.com · opened 2026-10-24
  2. [2] rakez.com · opened 2026-10-24
  3. [3] rakez.com · opened 2026-10-24
  4. [4] tax.gov.ae · opened 2026-10-24

SHAMS

  • Which areas of zone are designated: None - not on the FTA list of Designated Zones. [1]
  • Help with corporate tax registration: yes. [2]

Corporate-tax statements above come from the zone or from general FTA guidance. The schedule of Free Zones under Cabinet Resolution 54/2023 was not available to this research, and the FTA advises taxpayers to confirm their Free Zone or Designated Zone status with the Free Zone authority. The 0% rate applies only to the Qualifying Income of a Qualifying Free Zone Person that meets all conditions; other income is taxed at the standard rate.

  1. [1] tax.gov.ae · opened 2026-10-24
  2. [2] shamsfz.ae · opened 2026-10-24
Compliancepublished by 2 of 2

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]
  1. [1] rakez.com · opened 2026-10-24
  2. [2] rakez.com · opened 2026-10-24
  3. [3] rakez.com · opened 2026-10-24
  4. [4] rakez.com · opened 2026-10-24

SHAMS

  • Substance requirements enforced by zone: Zone points licensees to UAE ESR filings (Cabinet Resolution 57/2020) in C&L Regs art. 78 and its compliance page. Real Estate Regs Schedule 1 penalise a licensee not physically present at its declared address for 30 days (excluding shared-facilities arrangements): AED 10,000. [1]
  • Activities needing anti-money-laundering registration: Real Estate; Precious Metals and Stones; Accounting and Auditing Services; Company Service Providers; Legal Consultancy Firms (Except for Lawyers, and Notary Publics). [2]
  • Annual return and renewal documents: Licence renewal (before expiry); Audited financial statements; UBO data kept up to date. [1]
  1. [1] shamsfz.ae · opened 2026-10-24
  2. [2] shamsfz.ae · opened 2026-10-24

Questions worth asking

Which is cheaper for one founder with one visa, RAKEZ vs SHAMS?

RAKEZ publishes the lowest package that fits one founder with one residence visa: AED 12,000 for year 1 (Lite Package / all-inclusive (instant licence)). Packages include different things, so check the exclusions in the package details before deciding.

Do UAE-wide rules differ between these zones?

No. The corporate tax free-zone regime, customs treatment and mainland access are federal and apply to every zone, so they are shown once above the table rather than per zone. Only the zone-specific parts, such as VAT Designated Zone status and the zone's own statements, appear in the rows.

How do you compare zones that publish different amounts of detail?

Every row shows what each zone states on an official channel, with the source behind the (i) icon and the date it was checked. Where a zone states nothing, the cell says "Not published" and the row header says how many of the zones we track publish that fact. We never fill a gap with an estimate or a third-party figure.