02 / FROM THE SOURCESWhat the official documents say.

The UAE has more than 45 free zones, each allowing 100% foreign ownership with no local partner required, full profit repatriation, and 0% Corporate Tax on qualifying income.

Choosing a zone is mainly about fit: DIFC and ADGM are common-law financial centres ideal for funds and fintech; JAFZA and DMCC suit trading and logistics; IFZA and RAKEZ are low-cost zones popular with consultancies and SMEs.

Setup costs vary widely — a JAFZA FZE starts around AED 15,000 and IFZA packages start around AED 11,900 — and your licence type and required visa quota drive the final price.

A free zone company generally cannot sell directly into the UAE mainland without appointing a local distributor or opening a mainland branch.

The fastest zones can issue a licence in one to three business days once documents and payment are in place, after which you can apply for establishment cards and residence visas.

03 / THE KEY FACTSThe figures, with their sources.

UAE Free Zone Company Formation: Complete Guide 2025 · verified 14 Jun 2026
FactValueSource
Foreign ownership permitted100% in all free zonesUAE Ministry of Economy
Import/export duty within free zones0%GCC Common Customs Law
Profit repatriationUnrestricted — 100%UAE Ministry of Economy
Total UAE free zones45+UAE Ministry of Economy
DIFC minimum share capital (private company)USD 1,000DIFC Companies Law No. 5 of 2018
JAFZA FZE setup cost (from)AED 15,000JAFZA Fee Schedule 2025
IFZA entry package (from)AED 11,900IFZA 2025
Fastest free zone setup timeline1–3 business daysIFZA / RAKEZ

04 / SOURCES & DOWNLOADSKnow what this guide rests on.

Legal basis: 3 primary source documents. Laws change; verify with the issuing authority before acting.

  1. UAE CT — Free Zone Persons Guide (CTGFZP1) May 2024 · UAE-FTA · guide · effective 19 May 2024
  2. UAE CT Bulletin — Basic Tax Information Free Zone Person 2024 · UAE-FTA · guide · effective 31 Dec 2023
  3. UAE VAT — Designated Zones VAT Guide (main) · UAE-FTA · guide · effective 31 Dec 2017

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