Key Takeaways
- The Government of Dubai list names 21 free zones (dubai.ae page, last modified 3 April 2026), and the extra names on longer lists are brands or legacy names.
- Outside Dubai the tables list 5 zones in Abu Dhabi, 5 in Sharjah, 2 in Ajman and 3 in Ras Al Khaimah (October 2026).
- IFZA is based in Dubai Silicon Oasis, and KIZAD, ZonesCorp and RAK DAO are retired names (now KEZAD Group and Innovation City).
- The 0% Corporate Tax rate applies only to a Qualifying Free Zone Person on qualifying income, not to every free zone company (Ministerial Decision 229 of 2025).
- A Dubai free zone company can reach Dubai mainland customers through a dual licence at AED 10,000 a year or a permit at AED 5,000 for six months, and only in Dubai.
Ask how many free zones the UAE has and the answer depends on whose list you count. The tables below put the Dubai government list next to the authority lists of the other emirates and say who each zone is built for. Four questions at the end narrow the choice before price enters it.
What counts as a free zone in the UAE
A free zone is an area where its own authority, not the emirate's economic department, issues the licence. Mainland licences come from each emirate's own department. In Dubai that is the Department of Economy and Tourism (DET, formerly DED), in Abu Dhabi the Abu Dhabi Department of Economic Development (ADDED) and in Sharjah the Sharjah Department of Economic Development (SEDD). A free zone company takes its licence from its zone instead.
Counts depend on the list you use. The Government of Dubai list names 21 free zones (dubai.ae page, last modified 3 April 2026). The tables below list the zones elsewhere that have an authority and website of their own, as of October 2026: 5 in Abu Dhabi, 5 in Sharjah, 2 in Ajman and 3 in Ras Al Khaimah. ADDED names a sixth Abu Dhabi zone, Industrial City of Abu Dhabi (ICAD), without naming its operator. Umm Al Quwain and Fujairah are named after the tables.
Longer lists add names that are not separate zones. IFZA is based in Dubai Silicon Oasis. Dubai Gold and Diamond Park is licensed through JAFZA. Dubai Industrial City is not a free zone, according to its own FAQ.
Dubai: the 21 zones on the government list
Thirteen entries below cover the 21, because nine zones regulated by the Dubai Development Authority share one regulator. The last column gives the focus each zone states for itself. The company setup in Dubai hub covers the Dubai-specific choices.
| Zone | Emirate | Authority and website | Built for |
|---|---|---|---|
| DMCC | Dubai | DMCC Authority, dmcc.ae | Commodities, trading and services, with crypto, AI and gaming centres. |
| Dubai Airport Free Zone (DAFZ) | Dubai | DIEZ, dafz.ae | Logistics, aviation and trading. |
| JAFZA | Dubai | Jebel Ali Free Zone Authority, jafza.ae | Trading, logistics and industrial companies, and the offshore registry. |
| Dubai Silicon Oasis (DSO) | Dubai | DIEZ, dso.ae | Technology and mixed use; hosts the IFZA community. |
| DIFC | Dubai | DIFC Authority and DFSA, difc.com | Financial services, funds, holding and family structures. |
| Dubai CommerCity | Dubai | DIEZ, dubaicommercity.ae | E-commerce and fulfilment. |
| Meydan Free Zone | Dubai | Meydan City Corporation, meydanfz.ae | Start-ups and non-resident founders. |
Six more entries complete the list.
| Zone | Emirate | Authority and website | Built for |
|---|---|---|---|
| Dubai South | Dubai | Dubai World Central Corporation, dubaisouth.ae | Aviation, logistics and e-commerce. |
| Expo City Dubai | Dubai | Expo City Authority, expocitydubai.com | General companies, sustainability and freelancers. |
| Dubai Healthcare City | Dubai | Dubai Healthcare City Authority, dhcc.ae | Healthcare, education and wellness. |
| Dubai World Trade Centre | Dubai | DWTC Authority, dwtc.com | Events, e-commerce and family offices. |
| Nine zones: Internet City, Media City, Studio City, Production City, Design District (d3), Knowledge Park, International Academic City, Outsource City, Science Park. | Dubai | Dubai Development Authority, dda.gov.ae | Technology, media, film, production, design, education, outsourcing and life sciences. |
| Dubai Humanitarian | Dubai | Dubai Humanitarian Authority, dubaihumanitarian.ae | Humanitarian organisations. |
Abu Dhabi and Sharjah
The table lists five zones in Abu Dhabi and five in Sharjah, and ADDED's own list adds a sixth Abu Dhabi zone, ICAD. ADGM is a financial free zone with its own common law, while KEZAD Group offers a free zone and a domestic zone under one operator. The company setup in Abu Dhabi hub explains how ADDED licences differ from the zones.
| Zone | Emirate | Authority and website | Built for |
|---|---|---|---|
| ADGM | Abu Dhabi | ADGM Registration Authority and FSRA, adgm.com | Holding companies, SPVs, foundations, family offices, tech start-ups and financial firms. |
| KEZAD Group | Abu Dhabi | AD Ports Group, kezadgroup.com | Industrial, logistics and trading companies, in a free zone and a domestic zone. |
| Masdar City Free Zone | Abu Dhabi | Masdar City Free Zone, masdarcityfreezone.com | Clean technology, life sciences, space and AI. |
| twofour54 | Abu Dhabi | Creative Media Authority, twofour54.com | Media, gaming and production. |
| Abu Dhabi Airports Free Zone (ADAFZ) | Abu Dhabi | Abu Dhabi Airports, adafz.ae | Aviation, logistics and e-commerce. |
| SAIF Zone | Sharjah | SAIF Zone Authority, saif-zone.com | Trade, service and industrial companies. |
| Hamriyah Free Zone (HFZA) | Sharjah | Hamriyah Free Zone Authority | Oil and gas, industrial, maritime and food companies. |
| SHAMS | Sharjah | Sharjah Media City, shamsfz.ae | Media, creative, e-commerce and trading. |
| SPC Free Zone | Sharjah | Sharjah Publishing City, spcfz.ae | Publishing, e-commerce and consulting. |
| SRTIP (SPark) | Sharjah | SRTIP, srtip.ae | Research, innovation and technology. |
Sharjah's zones are described in the company setup in Sharjah hub. SAIF Zone publishes content that dates from about 2020, so check its terms for the current position.
Ajman, Ras Al Khaimah, Umm Al Quwain and Fujairah
Ajman's two zones sit under one authority, the Free Zones Authority of Ajman. The table lists three in Ras Al Khaimah: RAKEZ, the RAK ICC registry for offshore companies, and Innovation City, which replaced the name RAK DAO. See company setup in Ajman and company setup in Ras Al Khaimah for the local detail.
| Zone | Emirate | Authority and website | Built for |
|---|---|---|---|
| Ajman Free Zone (AFZ) | Ajman | Free Zones Authority of Ajman, afz.gov.ae | Food and beverage, automotive, health, construction and sole professionals. |
| Ajman Media City (AMC) | Ajman | Free Zones Authority of Ajman, amc.gov.ae | Media, technology, consultancy and e-commerce. |
| RAKEZ | Ras Al Khaimah | RAKEZ, rakez.com | Industrial, business, academic and e-commerce companies. |
| RAK ICC | Ras Al Khaimah | RAK International Corporate Centre, rakicc.com | Offshore international business companies and foundations. |
| Innovation City | Ras Al Khaimah | Innovation City, innovationcity.com | AI, Web3, gaming and digital health. |
In Umm Al Quwain, the UAQ Free Trade Zone (uaqftz.gov.ae) issues commercial, consultancy or service and industrial licences and freelancer permits. In Fujairah, Fujairah Creative City (creativecity.gov.ae) is a media zone, and the Fujairah Freezone Authority publishes at freezone.fujairah.ae.
Names that are no longer separate zones
Several names persist in older guides and in agent material.
- KIZAD and ZonesCorp were consolidated into KEZAD Group in September 2022.
- DCCA no longer exists; the Dubai Development Authority regulates the former TECOM zones.
- RAK DAO is now Innovation City, as its news page of 27 October 2025 records.
- IFZA operates in Dubai Silicon Oasis, and its own pages do not say which authority issues the licence, so ask for the licensing authority in writing.
What a free zone licence does not give you
Trading with mainland customers needs more than a free zone licence. In Dubai, Executive Council Resolution 11 of 2025 (3 March 2025) gives Dubai free zone companies three routes. They are a mainland branch, a branch operating out of the free zone (commonly called a dual licence) at AED 10,000 a year, and a permit of up to six months at AED 5,000. Each needs the free zone's prior approval and covers Dubai only.
Routes differ in other emirates. ADDED lists a Dual licence for Abu Dhabi free zone companies. In Sharjah a free zone company can open a branch with SEDD. SEDD asks for a no-objection letter from the free zone authority and a local agent contract, while SAIF Zone states that its licence is valid only inside the zone. Ajman Free Zone routes goods through authorised distributors.
Tax is a separate test. The 0% Corporate Tax rate applies to a Qualifying Free Zone Person (QFZP) on qualifying income only (Ministerial Decision 229 of 2025). Non-qualifying revenue must stay within the lower of 5% of revenue or AED 5,000,000, and a company that fails loses the status for that tax period and the next four. The English text of the decision is not an official translation. The test can be run by a corporate tax consultant on your expected income before you choose a zone.
Banks and visas follow their own rules too. On 25 December 2025 the Dubai Free Zones Council noted challenges in opening bank accounts for free zone companies (Dubai Media Office). Visa counts come from each zone's package or leased space, not from the licence.
How to shortlist a zone in four questions
Choose the zone after you know your customers, your activity and your bank. Price comes last.
- Where are your customers? Mainland customers need a mainland route, and export or in-zone customers do not.
- Is the activity regulated? Financial services, virtual assets, health and education fix the regulator, and sometimes the zone, before price is discussed.
- How many visas and what space do you need? The quota follows the package or the desk.
- What will the bank and Corporate Tax position look like for your income mix?
A common failure is founders who pick a zone from a price table without checking that zone's activity list. The result is an application rejected after fees are paid, or a licence issued with trading barred. A lawyer or setup adviser can check the activity wording against the zone's list, and test the bank and tax consequences, before any money moves. Ask for the check in writing.
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