Dubai World Trade Centre Free Zone (DWTC Free Zone)

• Physical locations / campuses: Sheikh Rashid Tower (DWTC campus, Trade Centre); One Central (DWTC campus); Convention Tower (DWTC campus); Expo Village, Expo City Dubai (Home Business packages only). [1]
• Public contact email: commercial@dwtcfreezone.com. [2]
• Public contact phone: 800 DWTC (3982); +971 4 389 3999. [2]
• Number of registered companies: 2,500. [3]

1. [1] dwtc.com · opened 2026-10-24
2. [2] dwtc.com · opened 2026-10-24
3. [3] mediaoffice.ae · opened 2026-10-24

• Total number of approved activities: 1,200. [1]
• Activities included in base licence: 10. [2]
• Fee per additional activity: AED 1,500. [3]
• Trading and services on one licence: no. [4]
• Activities needing another authority's approval: healthcare; education; retail food outlets; hotels; virtual assets (VARA VASP licence). [5]
• Conditions for general trading: Licence fee AED 24,000 (vs AED 12,000 for Professional/Commercial/E-Commerce/Event Management); a General Trading licence added as an additional licence costs AED 20,000. No other conditions published. [2]

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

• Establishment / immigration card fee: AED 2,300. [1]
• Visa fees: DWTC visa fee (includes normal medical): outside UAE AED 3,000 employee / 3,500 investor-partner; inside UAE (change of status) AED 4,200 / 5,000; VIP medical AED 4,000-5,500. Visa allocation (quota) fee AED 2,000 per visa. Establishment card AED 2,300. Emirates ID and health insurance paid separately by the client (amounts not published). Fees subject to 5% VAT per calculator. [2]
• Mandatory deposit or bank guarantee: AED 1,200. [3]
• Extras included: Expo Village WorkHub co-working access (Home Business packages, 20 hours per month per visa holder). [4]

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

• Flexi-desk access terms: Calculator co-working options: 5 hours per year or 30 hours per month; Virtuspark package 40 hours per month; Expo Village WorkHub 20 hours per month per visa holder (Home Business). [1]
• Minimum sqm per visa: 7.4 sqm. [2]
• Premises outside the zone allowed: no. [3]
• Meeting rooms, co-working, amenities: meeting rooms; hot desks and flexi-desks; phone booths; pantry; lockers; printing services; front desk; community events; event spaces. [4]

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

• Minimum shareholders: 1. [1]
• Maximum shareholders: 10. [1]
• Corporate shareholders allowed: yes. [1]
• Foreign corporate shareholders allowed: yes. [2]
• Share capital must be paid in: no. [1]
• UAE-resident manager required: yes. [1]
• Courts and arbitration: Dubai Courts; disputes with DWTCA over its rules or fines go to a DWTCA committee, whose decision binds the disputing party; labour disputes go first to DWTCA mediation, then to Dubai Courts. [3]

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

• Customs duty in the zone: Goods brought into, or made in, the free zone are exempt from customs duties. Goods moved from the free zone into Dubai's customs zone are treated as newly imported and pay duty. All goods movements need a customs declaration and approval under Dubai Customs and the GCC Common Customs Law. [1]
• Customs duty exemption details: Customs duty exemption for goods brought into, manufactured, produced or developed in the free zone (Law No. 9 of 2015 Art. 18(a)); goods leaving into Dubai's customs zone pay duty as imports. [1]

1. [1] dlp.dubai.gov.ae · opened 2026-10-24

• The zone states that it is a Free Zone for UAE corporate-tax purposes: yes. [1]
• The zone states that its companies can qualify as a Qualifying Free Zone Person: yes. [1]
• Qualifying activities the zone says it supports: Manufacturing of goods and materials; Processing of goods and materials; Holding of shares and other securities; Ownership, management and operation of ships; Reinsurance services; Fund management services; Wealth and investment management services; Headquarter services to related parties; Treasury and financing services to related parties; Financing and leasing of aircraft; Logistics services; Trading of qualifying commodities; Activities ancillary to the above. [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.

1. [1] media.dwtc.com · opened 2026-10-24

• Audit exemption threshold or conditions: No audit exemption threshold published; all companies must keep annual audited accounts. [1]
• Audit submission deadline: No routine annual submission; audited statements must be provided within 60 days of a Registrar notice (fine up to AED 5,000 and possible licence suspension for non-compliance). [2]
• Substance requirements enforced by zone: The zone requires a valid lease in the zone for every licence. Federal Economic Substance Regulations are listed on the DWTC FAQ and regulations pages; ESR covers the relevant activities (banking, insurance, fund management, lease-finance, headquarters, shipping, holding company, IP, distribution and service centre). Its notification and report deadlines are stated as 12 months after financial year-end. [1]
• Activities needing anti-money-laundering registration: auditors and accountants; lawyers, notaries and other legal professionals; company and trust service providers; dealers in precious metals and stones; real estate agents and brokers; virtual asset service providers; financial institutions. [1]
• Wage Protection System applies: no. [3]
• Annual return and renewal documents: Lease renewal aligned to licence dates (for business centre, sub-lease or standard office holders); Acceptance of renewal offer on eServices portal; FTA Tax Registration Certificate, or a signed declaration letter giving the reason for non-registration; UBO declaration (update form if changed); Payment of renewal invoice; Valid third-party liability and workmen's compensation insurance (Rules V15 Rule 10). [4]

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

• Documents for an individual shareholder: Online application including UBO details (eServices portal); Passport copies of all shareholders, directors and manager; For UAE residents: Emirates ID and residence visa copies; No Objection Letter from the current sponsor if the manager holds a UAE residence visa (not for Golden Visa holders); Proof of residential address (utility bill or bank statement under 3 months old, or tenancy contract); Bank capital deposit certificate if paid-up capital is chosen. [1]
• Attestation requirements for corporate shareholders: Corporate shareholders provide a board/shareholder resolution, certificate of incorporation, organisation chart showing UBO, MoA/AoA and licence copy. Shareholders registered outside the UAE need UAE Embassy attestation in their home jurisdiction. Shareholders registered in the UAE need attestation by their existing UAE authority. [1]
• Refund policy if rejected: No refunds of tariff fees on cancellation or revocation (Rules V15 Rule 8). Visa payments are non-refundable once processed. For virtual-asset applicants who do not get a VARA licence within the one-year non-operational licence, fees paid to DWTCA are forfeited. [2]

1. [1] media.dwtc.com · opened 2026-10-24
2. [2] media.dwtc.com · opened 2026-10-24