# SHAMS vs UAQ FTZ: 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 | SHAMS | UAQ FTZ |
| --- | --- | --- |
| **Cost for your scenario** |  |  |
| Solo, no visa (year 1) (published by 17 of 43 zones) | [**AED 5,760**](https://shamsfz.ae/business-setup/cost-calculator/) (partly dated) · 2026-10-24 | [AED 12,500](https://uaqftz.gov.ae/promotions) (partly dated) · 2026-10-24 |
| Founder + 1 visa (year 1) (published by 13 of 43 zones) | [Not published](https://shamsfz.ae/business-setup/cost-calculator/) (partly dated) · 2026-10-24 | [AED 12,500](https://uaqftz.gov.ae/promotions) (partly dated) · 2026-10-24 |
| Team, 3 visas (year 1) (published by 6 of 43 zones) | [Not published](https://shamsfz.ae/business-setup/cost-calculator/) (partly dated) · 2026-10-24 | [Not published](https://uaqftz.gov.ae/promotions) (partly dated) · 2026-10-24 |
| Lowest package of any size (year 1) (published by 17 of 43 zones) | [**AED 5,760 (Media Package)**](https://shamsfz.ae/business-setup/cost-calculator/) (partly dated) · 2026-10-24 | [AED 12,500 (UAQ START (all-inclusive one visa))](https://uaqftz.gov.ae/promotions) (partly dated) · 2026-10-24 |
| Lowest licence fee (published by 30 of 43 zones) | [**AED 5,385**](https://shamsfz.ae/business-setup/cost-calculator/) (partly dated) · 2026-10-24 | [AED 5,500](https://uaqftz.gov.ae/blogs/uae-business-license-without-visa-who-is-it-best-for) (partly dated) · 2026-10-24 |
| **Activities and licences** |  |  |
| Licence types (published by 37 of 43 zones) | [Services / consultancy, Trading, Industrial, Media, General trading](https://shamsfz.ae/company-formation/) (partly dated) · 2026-10-24 | [Trading, General trading, Services / consultancy, Industrial, Freelancer, E-commerce](https://uaqftz.gov.ae/licensing-services) · 2026-10-24 |
| General trading licence | [Yes](https://shamsfz.ae/wp-json/shams-activities/v1/activities) · 2026-10-24 | [Yes](https://uaqftz.gov.ae/licensing-services) · 2026-10-24 |
| Freelancer permit | Not published · 2026-10-24 | [Yes](https://uaqftz.gov.ae/licensing-services) · 2026-10-24 |
| Official activity list (published by 29 of 43 zones) | [Published](https://shamsfz.ae/business-setup/business-activities/) · 2026-10-24 | Not published · 2026-10-24 |
| **Visas and office** |  |  |
| Largest visa quota in a published package (published by 23 of 43 zones) | [Not published](https://shamsfz.ae/business-setup/cost-calculator/) (partly dated) · 2026-10-24 | [1](https://uaqftz.gov.ae/promotions) (partly dated) · 2026-10-24 |
| Minimum office (published by 22 of 43 zones) | [Flexi-desk](https://shamsfz.ae/business-setup/packages/) (partly dated) · 2026-10-24 | [Flexi-desk](https://uaqftz.gov.ae/steps) (partly dated) · 2026-10-24 |
| Facility types (published by 37 of 43 zones) | [Flexi-desk](https://shamsfz.ae/business-setup/packages/) (not confirmed) · 2026-10-24 | [Flexi-desk, Serviced office, Private office, Warehouse, Land plot, Staff accommodation](https://uaqftz.gov.ae/leasing-services) · 2026-10-24 |
| **Company, compliance and banking** |  |  |
| Company types (published by 37 of 43 zones) | [FZ-LLC, Branch of a UAE company, Branch of a foreign company](https://shamsfz.ae/wp-content/uploads/2025/04/Shams-Companies-and-Licensing-Regulations-2024-1.pdf) (partly dated) · 2026-10-24 | [FZE (single shareholder), FZCO (several shareholders), Branch of a foreign company, Branch of a UAE company, Freelancer permit](https://uaqftz.gov.ae/licenses-entity) (partly dated) · 2026-10-24 |
| Minimum share capital (published by 28 of 43 zones) | Not published · 2026-10-24 | [AED 300,000](https://uaqftz.gov.ae/licenses-entity) (partly dated) · 2026-10-24 |
| Legal system | [UAE civil law](https://shamsfz.ae/wp-content/uploads/2025/04/Shams-Companies-and-Licensing-Regulations-2024-1.pdf) (partly dated) · 2026-10-24 | [UAE civil law](https://uaqftz.gov.ae/gallery/Freezone_rules_and_regulations.pdf) (partly dated) · 2026-10-24 |
| Annual audited accounts required (published by 30 of 43 zones) | [Yes](https://shamsfz.ae/wp-content/uploads/2025/04/Shams-Companies-and-Licensing-Regulations-2024-1.pdf) (partly dated) · 2026-10-24 | [Yes](https://uaqftz.gov.ae/gallery/UAQFZ_Company_Regulation.pdf) (partly dated) · 2026-10-24 |
| UBO filing required (published by 37 of 43 zones) | [Yes](https://shamsfz.ae/knowledge-hub/faqs/) · 2026-10-24 | [Yes](https://uaqftz.gov.ae/downloads) · 2026-10-24 |
| Zone offers help with bank accounts (published by 24 of 43 zones) | [Yes](https://shamsfz.ae/knowledge-hub/faqs/) · 2026-10-24 | [Yes](https://uaqftz.gov.ae/value-added-services) · 2026-10-24 |
| **Setup** |  |  |
| Incorporation time (stated by the zone) (published by 24 of 43 zones) | [1 day](https://shamsfz.ae/company-formation/) (partly dated) · 2026-10-24 | [1 day](https://uaqftz.gov.ae/ecommerce) (partly dated) · 2026-10-24 |
| Apply directly without an agent (published by 37 of 43 zones) | [Yes](https://shamsfz.ae/company-formation/) (partly dated) · 2026-10-24 | [Yes](https://uaqftz.gov.ae/ecommerce) · 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 | [Yes](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://shamsfz.ae/wp-content/uploads/2025/04/Shams-Companies-and-Licensing-Regulations-2024-1.pdf) (partly dated) · 2026-10-24 | [No](https://uaqftz.gov.ae/gallery/Freezone_rules_and_regulations.pdf) (partly dated) · 2026-10-24 |
| **Public record** |  |  |
| Emirate | [Sharjah](https://og.shj.ae/TashView.aspx?I=1752668) · 2026-10-24 | [Umm Al Quwain](https://uaqftz.gov.ae/free-trade-zone) · 2026-10-24 |
| Licensing authority | [Sharjah Media City Free Zone Authority (Shams)](https://shamsfz.ae/wp-content/uploads/2025/04/Shams-Companies-and-Licensing-Regulations-2024-1.pdf) (partly dated) · 2026-10-24 | [Umm Al Quwain Free Trade Zone Authority (UAQFTZ Authority)](https://uaqftz.gov.ae/gallery/Freezone_rules_and_regulations.pdf) (partly dated) · 2026-10-24 |
| Parent group or government body (published by 35 of 43 zones) | [Sharjah Media Council](https://og.shj.ae/TashView.aspx?I=1752668) (partly dated) · 2026-10-24 | [Government of Umm Al Quwain](https://uaqftz.gov.ae/benefits) · 2026-10-24 |
| Year established (published by 33 of 43 zones) | [2017](https://og.shj.ae/TashView.aspx?I=1752668) · 2026-10-24 | [**1987**](https://uaqftz.gov.ae/free-trade-zone) (partly dated) · 2026-10-24 |
| On the MoET free-zone registrar list (published by 42 of 43 zones) | [Yes](https://www.moet.gov.ae/en/company-registrars-in-free-zones) · 2026-10-24 | [Yes](https://www.moet.gov.ae/en/company-registrars-in-free-zones) · 2026-10-24 |
| Last checked | 2026-10-24 · 2026-10-24 | 2026-10-24 · 2026-10-24 |

## Rules that apply to all of these zones

UAE-wide and emirate rules from government sources, shown once; the table holds only what differs by zone.

### Corporate tax: Free Zone regime and Qualifying Free Zone Person (QFZP)

_Applies to all UAE free zones._ Under Federal Decree-Law No. 47 of 2022 a Free Zone Person that meets all conditions to be a Qualifying Free Zone Person (QFZP) pays 0% corporate tax on its Qualifying Income and 9% on its other taxable income. The FTA's Free Zone Persons guide (CTGFZP1, May 2024) lists the conditions: the regime applies to a Free Zone Person (3.2.1); it must maintain adequate substance in a Free Zone (3.2.2); derive Qualifying Income (3.2.3); not have elected to be subject to the standard corporate-tax rules (3.2.4); comply with the arm's-length principle (3.2.5); maintain transfer-pricing documentation (3.2.6); maintain audited financial statements (3.2.7); and its non-qualifying revenue must meet the de minimis requirements (3.2.8). A QFZP that fails any condition, or elects out, ceases to be a QFZP from the beginning of that tax period and for the four subsequent tax periods. The guide states that all taxpayers should check with their respective Free Zone Authority to confirm whether they operate in a Free Zone or Designated Zone for corporate-tax purposes.

Sources: [1] [Government source, 2024-05 (opened 2026-10-24)](https://tax.gov.ae/Datafolder/Files/Guides/CT/Free%20Zone%20Persons%20-%2020%2005%202024%20final%20for%20GCD.pdf)

### Corporate tax: Qualifying Activities, Excluded Activities and de minimis (Ministerial Decision 229/2025)

_Applies to all UAE free zones._ Ministerial Decision No. 229 of 2025 (issued 28 August 2025, effective 1 June 2023, repealing Ministerial Decision 265 of 2023) lists the Qualifying Activities of a QFZP: (a) manufacturing of goods or materials; (b) processing of goods or materials; (c) trading of Qualifying Commodities; (d) holding of shares and other securities for investment purposes; (e) ownership, management and operation of ships; (f) reinsurance services; (g) fund management services; (h) wealth and investment management services; (i) headquarter services to Related Parties; (j) treasury and financing services to Related Parties or for its own account; (k) financing and leasing of aircraft; (l) distribution of goods or materials in or from a Designated Zone; (m) logistics services; (n) activities ancillary to (a)-(m). Excluded Activities are: (a) any transactions with natural persons, except in relation to activities (e), (g), (h) and (k); (b) banking activities; (c) insurance activities (without prejudice to (f) and (i)); (d) finance and leasing activities (without prejudice to (c), (e), (j) and (k)); (e) ownership or exploitation of immovable property, other than Commercial Property in a Free Zone transacted with a Free Zone Person; (f) activities ancillary to those. De minimis: non-qualifying revenue in a tax period must not exceed the lower of 5% of total revenue or AED 5,000,000. A QFZP must also prepare audited financial statements under Ministerial Decision 84 of 2025. Distribution in or from a Designated Zone requires that goods entering the UAE are imported through the Designated Zone and are supplied to a customer who resells, processes or alters them, or to a public benefit entity. Shares are deemed held for investment when held for an uninterrupted 12 months.

Sources: [1] [Government source, 2025-08-28 (opened 2026-10-24)](https://mof.gov.ae/wp-content/uploads/2025/09/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf)

### Corporate tax: the official list of Free Zones (Cabinet Resolution 54/2023) was not available

_Applies to all UAE free zones._ Cabinet Resolution No. 54 of 2023 (dated 30 May 2023) defines the Free Zones for the purposes of the Corporate Tax Law by reference to an attached schedule. The only official copy found (hosted by Dubai Silicon Oasis Authority) contains the two-page body without the schedule, so this research cannot confirm from a primary source which zones are Free Zones for corporate-tax purposes. Zone records therefore publish a zone's own statement, if any, and the FTA's advice to confirm with the Free Zone Authority.

Sources: [1] [Government source, 2023-05-30 (opened 2026-10-24)](https://dso.ae/documents/d/dubai-silicon-oasis/cabinet-resolution-no-54-of-2023-regarding-defining-free-zones-for-the-purposes-of-the-corporate-tax-law-pdf)

### Free Zone and Designated Zone definitions for corporate tax, VAT and excise (FTA Public Clarification TAXP010)

_Applies to all UAE free zones._ FTA Public Clarification TAXP010 (October 2026) explains that the definitions of Free Zone and Designated Zone differ between the corporate-tax, excise-tax and VAT laws, and that a business must determine its status under each law separately. A Corporate Tax Free Zone is a designated and defined geographic area within the UAE specified in a Cabinet decision at the suggestion of the Minister. A Corporate Tax Designated Zone is a VAT Designated Zone (listed in Cabinet Decision 59/2017 as amended) that is also a Free Zone under the Corporate Tax Law. A VAT Designated Zone is a Free Zone listed in Cabinet Decision 59/2017 and its amendments that meets the conditions of Article 51(1) of the VAT Executive Regulation. An Excise Tax Designated Zone is a free zone or specified area meeting the conditions of the Excise Tax law and regulation, approved by the FTA. Businesses should confirm with their Free Zone authority whether they are in a Free Zone or Designated Zone for corporate-tax purposes, and may check the FTA's published list for VAT.

Sources: [1] [Government source, 2026-10 (opened 2026-10-24)](https://tax.gov.ae//Datafolder/Files/Pdf/2026/Guide/TAXP010%20-%20Designated%20Zones%20for%20CT%20VAT%20Excise%20-%2010%202026.pdf)

### VAT Designated Zones: FTA list (Cabinet Decision 59/2017 as amended to Cabinet Decision 81/2021)

_Applies to listed zones._ The FTA's List of Designated Zones for VAT (English section marked an unofficial translation; based on Cabinet Decision 59/2017 effective 1 January 2018 and amending decisions 35/2018, 43/2019, 34/2021, 63/2021 and 81/2021) names: Abu Dhabi - Free Trade Zone of Khalifa Port, Abu Dhabi Airport Free Zone, Khalifa Industrial Zone (all from 01/01/2018), Al Ain International Airport Free Zone and Al Butain International Airport Free Zone (from 18/06/2018). Dubai - Jebel Ali Free Zone (North-South), Dubai Cars and Automotive Zone (DUCAMZ), DAFZA Industrial Park Free Zone - Al Qusais, Dubai Aviation City, Dubai Airport Free Zone (all from 01/01/2018), International Humanitarian City - Jebel Ali (from 18/06/2018), Dubai CommerCity (from 01/01/2021); Dubai Textile City was designated 01/01/2018 to 04/04/2021 and the Free Zone Area in Al Quoz 01/01/2018 to 01/07/2021. Sharjah - Hamriyah Free Zone, Sharjah Airport International Free Zone (01/01/2018). Ajman - Ajman Free Zone (01/01/2018). Umm Al Quwain - Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port and on Sheikh Mohammed Bin Zayed Road (01/01/2018). Ras Al Khaimah - RAK Port Free Zone, RAK Maritime City Free Zone (01/01/2018), RAK Airport Free Zone (01/01/2018 to 04/07/2019), Al Hamra, Al Ghail and Al Hulaila Industrial Zone - Free Zone (from 04/07/2019). Fujairah - Fujairah Free Zone, FOIZ (Fujairah Oil Industry Zone) (01/01/2018). This is the latest list found (dated 21 September 2021); zones not on it were not VAT Designated Zones as of that date.

Sources: [1] [Government source, 2021-09-21 (opened 2026-10-24)](https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf)

### Customs treatment and mainland market access for free-zone companies (u.ae)

_Applies to all UAE free zones._ The UAE Government portal (u.ae, page 'Running a business in a free zone', updated 28 September 2026) states that free-zone companies can be fully owned by foreign investors; may import goods from outside the UAE, export and re-export with generally no restrictions as long as goods do not enter the mainland market without customs clearance; pay 0% customs duty on goods imported into the free zone and none on goods stored for re-export, with duty due only when goods move into the mainland market. Access to the mainland market is regulated: to sell goods or services locally, a free-zone company must work through a licensed mainland distributor or establish a mainland branch or company, and direct mainland sales are generally not permitted without the required mainland licences or approvals. The page refers to Federal Decree-Law 32/2021 on Commercial Companies and Dubai Executive Council Resolution 11/2025.

Sources: [1] [Government source, 2026-09-28 (opened 2026-10-24)](https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/running-a-business-in-a-free-zone-)

### 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)

### 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

**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] Sources: [1] [Zone website (opened 2026-10-24)](https://shamsfz.ae/business-setup/cost-calculator/) · [2] [Zone website (opened 2026-10-24)](https://shamsfz.ae/business-setup/packages/)

**UAQ FTZ**: Extras included: Bank account opening assistance; Dedicated setup support; Co-working space with lease agreement. [1] Sources: [1] [Zone website (opened 2026-10-24)](https://promotion.uaqftz.com/uaq-start-emi/)

### Renewal and amendment fees

**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] Sources: [1] [Zone document (opened 2026-10-24)](https://shamsfz.ae/wp-content/uploads/2025/04/Shams-Real-Estate-Regulations-2024.pdf) · [2] [Zone website (opened 2026-10-24)](https://shamsfz.ae/business-setup/cost-calculator/) · [3] [Zone website (opened 2026-10-24)](https://shamsfz.ae/business-setup/packages/)

**UAQ FTZ**: Renewal costs more than the first-year price: no. [1] Visa validity: 2 years. [2] Late renewal penalty: Fine as set out in the Authority's Tariff (amount not published) plus any third-party fines; licences not renewed within 6 months of expiry will not be renewed and facilities are repossessed. [3] Current promotions and expiry: UAQ LYTE AED 5,500 licence-only package (no expiry stated); UAQ START one-visa package AED 12,500 (no expiry stated; conflicting figures on site); Monthly all-inclusive plan AED 2,266/month (term not stated); Freelance package 'starting at AED 9999' (unit unclear); Industrial land leasing promotion (no price on listing). [4] Sources: [1] [Zone website (opened 2026-10-24)](https://uaqftz.gov.ae/blogs/uae-business-license-without-visa-who-is-it-best-for) · [2] [Zone website (opened 2026-10-24)](https://uaqftz.gov.ae/business-support-service) · [3] [Zone document (opened 2026-10-24)](https://uaqftz.gov.ae/gallery/Freezone_rules_and_regulations.pdf) · [4] [Zone website (opened 2026-10-24)](https://uaqftz.gov.ae/promotions)

### Visa rules

**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] Sources: [1] [Zone website (opened 2026-10-24)](https://shamsfz.ae/knowledge-hub/faqs/) · [2] [Zone website (opened 2026-10-24)](https://shamsfz.ae/company-formation/)

**UAQ FTZ**: Visa quota rule: Number of visas determined at the absolute discretion of the Authority based on the licence activity and operations. [1] How to increase quota and cost: Additional visas can in many cases be added, subject to business activity, facility and current free-zone requirements; confirm quota with the zone. [2] Investor / partner visa available: yes. [3] Employee visa available: yes. [3] Dependant / family visa sponsorship allowed: yes. [3] Sources: [1] [Zone document (opened 2026-10-24)](https://uaqftz.gov.ae/gallery/Freezone_rules_and_regulations.pdf) · [2] [Zone website (opened 2026-10-24)](https://uaqftz.gov.ae/blogs/uae-business-license-with-visa-cost-inclusions-and-setup-guide) · [3] [Zone website (opened 2026-10-24)](https://uaqftz.gov.ae/business-support-service)

### Offices and facilities

**SHAMS**: Not published.

**UAQ FTZ**: Warehouse sizes: From 100 sqm upwards. [1] Land plots for build-to-suit: yes. [1] Premises outside the zone allowed: no. [2] Sources: [1] [Zone website (opened 2026-10-24)](https://uaqftz.gov.ae/leasing-services) · [2] [Zone document (opened 2026-10-24)](https://uaqftz.gov.ae/gallery/Freezone_rules_and_regulations.pdf)

### Set-up process

**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] Sources: [1] [Zone website (opened 2026-10-24)](https://shamsfz.ae/company-formation/) · [2] [Zone document (opened 2026-10-24)](https://shamsfz.ae/wp-content/uploads/2025/04/Shams-Companies-and-Licensing-Regulations-2024-1.pdf)

**UAQ FTZ**: Documents for an individual shareholder: Colour passport scan (valid 6+ months); UAE visa or entry stamp, if applicable; Proof of address issued within 90 days; Mobile number and email of shareholders and manager; Three proposed company names; Shareholding structure (if multiple shareholders); Passport-size photograph. [1] Attestation requirements for corporate shareholders: Certificate of incorporation and board resolution attested by the UAE embassy in the home country and MOFA in the UAE; also good standing certificate and ownership chart to the ultimate beneficial owners. [1] Refund policy if rejected: No refund or cancellation once payment is made and the service is availed; no refund of licence fees on cancellation or revocation. [2] Sources: [1] [Zone document (opened 2026-10-24)](https://uaqftz.gov.ae/gallery/UAQ-FTZ-New-Company-Required-Documents.docx) · [2] [Zone website (opened 2026-10-24)](https://uaqftz.gov.ae/refund-policy)

### Market access and customs

**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] Sources: [1] [Government source (opened 2026-10-24)](https://og.shj.ae/TashView.aspx?I=1752668)

**UAQ FTZ**: GCC / re-export notes: Goods leaving UAQFTZ for the UAE or GCC are treated as foreign goods and subject to applicable UAE customs duty. [1] Customs duty in the zone: Foreign goods brought into UAQFTZ and taken out to outside the GCC or to other free zones are not subject to customs duties, subject to UAE customs laws; goods moved into the UAE or GCC are treated as foreign goods and subject to applicable customs duty. [1] Customs duty exemption details: No customs duty on foreign goods entering the zone and re-exported outside the GCC or to other free zones; duty applies on entry into the UAE/GCC market. [1] Sources: [1] [Zone document (opened 2026-10-24)](https://uaqftz.gov.ae/gallery/Freezone_rules_and_regulations.pdf)

### The zone's own tax statement

**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. Sources: [1] [Government source (opened 2026-10-24)](https://tax.gov.ae/-/media/Files/EN/PDF/Guides/Designated-Zones---21-09-2021-sep21.pdf) · [2] [Zone website (opened 2026-10-24)](https://shamsfz.ae/fz-plus/)

**UAQ FTZ**: Which areas of zone are designated: Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port; Umm Al Quwain Free Trade Zone on Sheikh Mohammed Bin Zayed Road. [1] The zone states that it is a Free Zone for UAE corporate-tax purposes: yes. [2] The zone states that its companies can qualify as a Qualifying Free Zone Person: yes. [2] Help with corporate tax registration: yes. [3] Corporate-tax statements above come from the zone or from general FTA guidance. The schedule of Free Zones under Cabinet Resolution 54/2023 was not available to this research, and the FTA advises taxpayers to confirm their Free Zone or Designated Zone status with the Free Zone authority. The 0% rate applies only to the Qualifying Income of a Qualifying Free Zone Person that meets all conditions; other income is taxed at the standard rate. Sources: [1] [Government source (opened 2026-10-24)](https://tax.gov.ae/DataFolder/Files/Legislation/Designated%20Zones%20-%2021%2009%202021%20sep21.pdf) · [2] [Zone website (opened 2026-10-24)](https://uaqftz.gov.ae/free-trade-zone) · [3] [Zone website (opened 2026-10-24)](https://uaqftz.gov.ae/value-added-services)

### Compliance

**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] Sources: [1] [Zone document (opened 2026-10-24)](https://shamsfz.ae/wp-content/uploads/2025/04/Shams-Companies-and-Licensing-Regulations-2024-1.pdf) · [2] [Zone website (opened 2026-10-24)](https://shamsfz.ae/business-setup/compliance/)

**UAQ FTZ**: Substance requirements enforced by zone: UAQ FTZ acts as the Economic Substance Regulations regulatory authority for its licensees (Cabinet Resolution 58/2019); licensees carrying on Relevant Activities had to file ESR notifications/reports. Licensees must conduct business within the zone from a leased premises. [1] Annual return and renewal documents: Licence renewal application form; Passport copies of individual shareholders; Corporate shareholder trade licence or certificate of good standing with shareholder details; Shareholder letter on parent letterhead (corporate shareholders/branches); UBO declaration form and UBO passport copies; Renewed lease agreement; Civil Defense certificate (industrial licence); Insurance copy (warehouse/land); Payment of UAQFTZ fees. [2] Sources: [1] [Zone document (opened 2026-10-24)](https://uaqftz.gov.ae/gallery/Economic-Substance-Reporting-Regulations.pdf) · [2] [Zone document (opened 2026-10-24)](https://uaqftz.gov.ae/gallery/UAQ-FTZ-License-Renewal-Required-Documents.docx.docx)

## Sharjah Media City Free Zone (Shams)

Sharjah Media City Free Zone (Shams) (SHAMS) is a media and general business free zone in Sharjah, licensed by Sharjah Media City Free Zone Authority (Shams), established in 2017. The lowest package it publishes without stated conditions is AED 5,760 for year 1 (Media Package).

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

## Umm Al Quwain Free Trade Zone

Umm Al Quwain Free Trade Zone (UAQ FTZ) is a general business, industrial and logistics free zone in Umm Al Quwain, licensed by Umm Al Quwain Free Trade Zone Authority (UAQFTZ Authority), established in 1987. The lowest package it publishes without stated conditions is AED 12,500 for year 1 (UAQ START (all-inclusive one visa)).

Details: https://freezoneguide.com/uae/umm-al-quwain/uaq-ftz

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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.