List of UAE free zones across all seven emirates

What is the list of UAE free zones?

The list of UAE free zones is the set of designated economic areas across the seven emirates where companies can register, hold licenses, and operate under specific tax and customs rules. The UAE has more than 40 active free zones, each run by its own authority and focused on industries like trade, finance, media, logistics, or technology.

If you are new to the topic, start with our cluster guide on UAE free zones, tax, compliance, and e-invoicing for the full picture. This article focuses on the directory itself: which free zones exist, what they specialise in, and which regulator oversees each one.

How UAE free zones are organised

Each free zone is created by a federal or emirate-level decree and managed by a free zone authority. That authority issues licenses, approves activities, and acts as the registrar of companies inside its jurisdiction. Companies inside a free zone are separate legal entities from mainland UAE companies.

Most free zones allow free zone 100 percent foreign ownership, customs duty exemptions on goods kept inside the zone, and simplified company setup. The tax treatment depends on whether the company qualifies as a Qualifying Free Zone Person (QFZP) under Federal Decree-Law 47 of 2022.

How free zones differ from mainland

Mainland companies are licensed by the Department of Economic Development in each emirate and can trade freely across the UAE. Free zone companies are licensed by their zone authority and have restrictions on direct mainland trade without a local distributor or branch. Read the full mainland vs free zone tax treatment comparison for tax details.

Common features across free zones

• 100% foreign ownership of the company.
• Repatriation of capital and profits.
• Customs duty suspension on goods inside the zone.
• Sector-specific licenses (trading, services, industrial, e-commerce).
• Eligibility for 0% corporate tax on qualifying income if QFZP conditions are met.

List of UAE free zones by emirate

The table below groups the main active free zones by emirate, with their primary sector focus and regulator. This is a working directory for business planning, not legal advice. Always confirm current status with the relevant authority before applying.

Dubai free zones

Abu Dhabi free zones

Sharjah free zones

Ajman, Umm Al Quwain, Ras Al Khaimah, and Fujairah free zones

How to choose from the list of UAE free zones

The right free zone depends on your activity, customer base, and budget. Use the steps below as a shortlist filter before contacting any authority.

Match the activity to the zone

Some zones only license specific activities. DIFC and ADGM are for regulated financial services. Dubai Healthcare City requires clinical or pharma licenses. JAFZA and KIZAD suit heavy logistics and manufacturing. General trading and consulting are accepted in IFZA, Meydan, RAKEZ, Shams, SPC, and Ajman Free Zone.

Check costs and office requirements

Setup and renewal fees vary widely. Some zones offer flexi-desk packages from a few thousand dirhams, while financial centres charge much more. Visa quotas depend on office size. Always request a written quote that covers license, establishment card, immigration card, and visas.

Plan for tax and e-invoicing

Free zone companies must register for corporate tax with the Federal Tax Authority (FTA) and may need to register for value added tax (VAT) if taxable supplies exceed AED 375,000 per year. The voluntary VAT threshold is AED 187,500. Phase 1 of the UAE e-invoicing mandate requires businesses with revenue of AED 50 million or more to appoint an accredited service provider (ASP) by October 30, 2026, with mandatory go-live on January 1, 2027.

Tax treatment for companies on the list of UAE free zones

Under Federal Decree-Law 47 of 2022, a Qualifying Free Zone Person (QFZP) can apply a 0% corporate tax rate on qualifying income and 9% on non-qualifying income. To keep QFZP status, the company must maintain adequate substance in the free zone, derive qualifying income, comply with transfer pricing rules, and meet the de minimis test on non-qualifying revenue.

Companies that do not qualify pay 9% corporate tax on taxable income above AED 375,000. Large multinational groups with global revenue of EUR 750 million or more are subject to a 15% Domestic Minimum Top-up Tax (DMTT) from January 2025. Corporate tax returns are due within 9 months of the financial year end. VAT returns are due within 28 days of the period end.

E-invoicing for free zone companies

The UAE e-invoicing model is a Peppol 5-corner Decentralized Continuous Transaction Control and Exchange (DCTCE) system using the PINT AE format. Free zone companies are in scope just like mainland companies. Penalties under Cabinet Decision 106 of 2025 range from AED 2,500 to AED 50,000 per violation. For setup steps, see the free zone company formation UAE guide.

Where to verify the list of UAE free zones

Free zones open, merge, and rebrand over time. Confirm the current name, regulator, and license categories with primary sources before you incorporate. For background on the structure itself, read what is UAE free zone.

• UAE Ministry of Finance for federal tax and free zone policy.
• Federal Tax Authority for VAT and corporate tax registration.
• UAE MoF e-invoicing portal for the ASP list and rollout timeline.

Once you shortlist a zone, request a license quote, draft your memorandum of association, and prepare your TRN registration. EInvoice Direct is UAE e-invoicing software built for both mainland and free zone companies, and an accredited service provider is included with the software at no extra charge. To plan your rollout, get UAE e-invoicing pricing from our team.