UAE Free Zone Company Formation: Complete Guide 2025
100% in all free zones · Foreign ownership permitted
Pillar guides on doing business in the UAE and the Gulf: company formation, tax, residency, trade finance, government contracts and logistics. Each one is built from official source documents and dated.
20 guides
Ordered by pillar · Page 1 of 1
100% in all free zones · Foreign ownership permitted
100% (most activities) · Foreign ownership of mainland LLC (since 2021)
ICC UCP 600 · Documentary LC rules
Valid trade licence · Core requirement
Exempt — no input tax recovery · Core financial services VAT treatment
Federal Law No. 11 of 2023 · Governing law
ADNOC In-Country Value (ICV) · Programme
5% · Standard customs duty rate (CIF basis)
Register as importer (customs client code) · First step
9% · Corporate tax rate on profits above AED 375,000
0% · Qualifying Free Zone income tax rate
5% · Standard VAT rate
Mandatory for all taxable persons · CT registration
All related-party transactions · Arm's length principle applies to
AED 375,000 · Mandatory registration threshold
1 year minimum · Qualifying service
10 years (renewable) · Golden Visa duration
80% · Max LTV, first home under AED 5M (expat)
2 years · Maximum duration
Exempt (first supply of new build: zero-rated) · Residential property supply