UAE Free Zones (2026): Full List, Costs & How to Choose
The UAE has more than 40 free zones across all seven emirates. They give you 100% ownership, 0% corporate tax on qualifying income (as a Qualifying Free Zone Person), fast setup and residence visas. This guide shows the zones by emirate, a cost comparison, and how to pick the right one.
Free zones by emirate
Pick an emirate to see its zones, costs, visas and timelines.
Dubai Free Zones
IFZA, Meydan, DMCC, DAFZA and more
Abu Dhabi Free Zones
ADGM, Masdar City, KEZAD, twofour54
Sharjah Free Zones
SHAMS, SAIF Zone, Hamriyah, SPC
Ajman Free Zones
Ajman Free Zone, Ajman Media City
Ras Al Khaimah Free Zones
RAKEZ, RAK DAO, RAK ICC, RAK Maritime
Fujairah Free Zones
Fujairah Free Zone, Creative City, FOIZ
Umm Al Quwain Free Zones
UAQ Free Trade Zone
Popular UAE free zones compared
| Free zone | Emirate | Best for | Licence from* |
|---|---|---|---|
| SHAMS (Sharjah Media City) | Sharjah | Budget media, e-commerce & freelance | ~AED 5,750+ |
| Ajman Free Zone | Ajman | Low-cost general trading & services | ~AED 5,500+ |
| UAQ Free Trade Zone | Umm Al Quwain | Cheapest with warehouse/land options | ~AED 5,750+ |
| SPC Free Zone | Sharjah | Fast dual-license & e-commerce | ~AED 6,875+ |
| RAKEZ | Ras Al Khaimah | Industrial, SME & wide activity list | ~AED 6,000+ |
| IFZA | Dubai | Flexible Dubai address, consultancy/trading | ~AED 12,500+ |
| Meydan Free Zone | Dubai | Prestige Dubai license & e-commerce | ~AED 12,500+ |
| DMCC | Dubai | Commodities, crypto & premium ecosystem | ~AED 30,000+ |
| RAK DAO | Ras Al Khaimah | Web3 / crypto / digital-asset companies | On request |
| ADGM | Abu Dhabi | Financial services, fintech & funds | On request |
*Indicative starting licence fees only — packages change and depend on your activity, visa count and office type. Confirm current pricing before you commit.
Free zone vs mainland vs offshore
- Free zone — 100% ownership, 0% tax on qualifying income, fast setup; trades inside the zone and internationally. Free zone company →
- Mainland — trade anywhere in the UAE and win government/local contracts; licensed by each emirate's DED/DET. Mainland company →
- Offshore — for holding assets, IP and international business; no UAE residence visa. Offshore company →
Do free zone companies pay tax in 2026?
A free zone company can keep a 0% corporate tax rate on qualifying income if it qualifies as a Qualifying Free Zone Person — it must keep real substance in the zone (premises, staff, core activity) and meet the conditions. Otherwise the standard 9% corporate tax applies on profits above AED 375,000. There is no personal income tax in the UAE.
How to choose your free zone
- Match the activity — some zones specialise (media, crypto, finance, industrial, e-commerce). Pick one that lists your exact activity.
- Count your visas — visa allocation is tied to your office/desk type; more visas may need a bigger package.
- Where you sell — mostly UAE mainland customers? Consider mainland or a dual licence. International/online? A budget free zone works.
- Total cost, not headline — add establishment card, visas, medical, Emirates ID and office to the licence fee.
- Banking — pick a zone your bank recognises for your activity and shareholder profile.
Frequently asked questions
How many free zones are there in the UAE?
There are more than 40 free zones across the seven emirates, each run by its own authority. Dubai alone has over 20; Sharjah, Ajman, Ras Al Khaimah, Fujairah, Abu Dhabi and Umm Al Quwain have their own as well.
What is the cheapest free zone in the UAE?
The lowest-cost licences are usually in Ajman, Sharjah (SHAMS/SPC), Umm Al Quwain and Fujairah, with packages that can start from roughly AED 5,500–6,900. The real cost depends on your activity, number of visas and office type — always confirm the current package.
Do free zone companies pay tax in the UAE?
A free zone company can keep a 0% corporate tax rate on qualifying income if it is a Qualifying Free Zone Person — meaning it has real substance (office, staff, core activity) in the zone and meets the conditions. Otherwise the standard 9% corporate tax applies on profits above AED 375,000. There is no personal income tax.
Can a free zone company do business in mainland UAE?
A free zone company mainly operates inside its zone and internationally. To sell directly in the mainland it usually needs a mainland branch, a local distributor, or a dual-licence arrangement where the zone offers one.
Do I get 100% ownership in a free zone?
Yes. Free zones allow 100% foreign ownership, full profit repatriation and no currency restrictions.
Does a free zone company get you a visa and Golden Visa?
Yes — free zone packages include residence visa allocations (tied to your office/desk). Investors and specialists can also qualify for the 10-year Golden Visa; see our Golden Visa guide.
Related guides
Official sources
Last updated: October 2026
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