AE · N 25°12′ · E 55°16′
Dubai, UAE
Dubai is a regional trade and financial centre with numerous free zones. Free-zone companies can generally be 100% foreign-owned; repatriation and residence-visa quotas depend on the free zone and licence. Suited to serve the Middle East, Africa and South Asia.
A hub linking the Middle East, Africa and South Asia.
Free zone company (FZ-LLC / FZE)
Talk to an advisorKey points on one page.
- Tax
- Corporate tax: 9% on taxable profits above AED 375,000; a Qualifying Free Zone Person may apply the 0% rate to Qualifying Income.
- Shareholders and directors
- Min. 1 shareholder and 1 director/manager
- Share capital
- Depends on the free zone; often no paid-in requirement
- Local requirements
- A registered business address is required under the chosen free zone’s and licence rules; flexi-desk availability varies by free zone.
- Annual maintenance
- Renew the trade licence and lease by expiry; file and pay corporate tax within 9 months of the tax-period end; maintain the UBO register and report changes within 15 days (economic-substance reporting has ceased).
- Incorporation timeline
- Approx. 1–4 weeks
- Public disclosure
- Shareholder data not public
Facts last checked · 2026-10-26
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (8)›
- 01UAE Government Portal — Corporate tax
- 02United Arab Emirates Legislation — Corporate Tax Law
- 03Federal Tax Authority — Corporate tax return and payment deadline
- 04Federal Tax Authority — VAT registration
- 05United Arab Emirates Legislation — Beneficial owner procedures
- 06Abu Dhabi Global Market — Economic Substance Regulations update
- 07Ministry of Economy and Tourism — Establishing business in free zones
- 08Dubai Multi Commodities Centre — Mainland and free-zone comparison
02 · Advantages
Why Dubai, UAE
- 01100% foreign ownership; free repatriation of profits and capital
- 02No personal income tax; residence visas available for owners and staff
- 03Strategic location at the crossroads of EMEA; logistics and aviation hub
- 04Double tax treaty with China
- 05International banking sector with multi-currency support.
03 · Requirements
Formation requirements
- Select an appropriate free zone and business activity scope
- Shareholder and manager passports and photos
- Registered business address as required by the free zone and licence; flexi-desk where permitted.
- Additional approvals for certain activities
04 · Compliance
Annual compliance
- Renew the trade licence and lease by their expiry dates; available terms vary by free zone and licence.
- Register for corporate tax and file an annual corporate tax return.
- Register for VAT (5%) if thresholds are met
- Maintain the UBO register and report changes to the registrar within 15 days (economic-substance reporting has ceased).
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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Dubai, UAE company.
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