Free Zone Company FZCOUAE · IFZA (Dubai)
What it takes to form, own and run a private limited company in UAE · IFZA (Dubai), and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Each of our companies, whether freshly incorporated or migrated, is a separate legal entity with limited liability
Quote
For applications with corporate shareholders, the following are required:
Quote
An essential requirement for establishing a Free Zone Company (FZCO) is the appointment of a minimum of one director and a secretary.
The registry’s and the law’s own pages do not mention it.
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- IFZA requires no paid-up capital.
Quote
IFZA requires no paid-up capital.
Own it
Who may own and run it
- Directors
- At least 1
Quote
An essential requirement for establishing a Free Zone Company (FZCO) is the appointment of a minimum of one director and a secretary.
- Shareholders
- A company may be one
Quote
For applications with corporate shareholders, the following are required:
- Members
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the FZCO.
Important dates
When each obligation falls due, as the authority states it.
- Renew the IFZA trade licence each year
- Each year, on the anniversary of incorporation
With International Free Zone Authority (IFZA)
IFZA's renewal page says a UAE trade licence is valid one year from issuance and renewed annually; the anchor is the licence issue date, approximated by incorporation. A grace period is mentioned but its length is not stated.
What is public
Not in our records What the register shows the public is not in our records for the FZCO.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 9%+3 regimes
UAE Corporate Tax applies to a Free Zone Person; a Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on Taxable Income that is not Qualifying Income (FTA Free Zone Persons guide, s3.3).
Quote
0% on its Qualifying Income, and
Special regimes that may apply
- Qualifying Free Zone Person free zone · 0%
A qualifying free zone person Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, art. 18 - Participation Exemption holding · 100% exempt
Taxable persons holding a Participating Interest — a 5% or greater ownership interest in the shares or capital of a juridical person, held or intended to be held for at least twelve uninterrupted months Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, art. 23 - Foreign Permanent Establishment Exemption other
Resident persons with foreign permanent establishments Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, art. 24
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in United Arab Emirates
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the FZCO.
Every business in UAE · IFZA (Dubai)
VAT
- Standard rate
- 5%
Quote
VAT 5% (AED)
- Other rates
- Not stated
- Registration threshold
- AED 375,000 · about €89,335
total value of taxable supplies and imports; previous 12 months, or expected within the next 30 days
Quote
Businesses resident in the UAE: Registration for VAT is mandatory if: - The total value of taxable supplies and imports exceeds AED 375,000 over the past 12 months, or is expected to exceed that threshold within the next 30 days.
- Voluntary registration
- Yes
A resident business below the mandatory threshold may register voluntarily once its taxable supplies, imports or taxable expenses exceed AED 187,500 in the past 12 months or are expected to within 30 days.
Quote
Businesses resident in the UAE that make taxable supplies may register voluntarily for VAT if: - The total value of taxable supplies, imports, or taxable expenses in the past 12 months, or expected in the next 30 days, exceeds AED 187,500 (the voluntary registration threshold).
- A foreign company
- Registers from its first taxable supply; no local representative required
A non-resident business must register for VAT if it makes taxable supplies in the UAE, even where the value of those supplies does not exceed the AED 375,000 threshold, unless another party in the UAE is responsible for settling the VAT on those supplies. Registration is made directly through an EmaraTax account; no representative is required.
Quote
Non-resident businesses: VAT registration is mandatory if: - The business makes taxable supplies in the UAE, even if the value of supplies does not exceed the threshold, unless there is another party in the UAE responsible for settling the VAT on those supplies.
- Returns filed
- Depends on the business
Quote
Once you have registered for VAT in the UAE, you are required to file your VAT return and make related VAT payments within 28 days from the end of your tax period.
- Tax authority
- Registration page read 2026-10-22
Portals and registers
- Business registerMinistry of Finance – Agreements Avoiding Double Taxation
- Tax authorityFederal Tax Authority (FTA)
- Tax treatiesCustoms and Port Security (ICP)
Payment and banking services
2 services name United Arab Emirates on their own list: Paysera, Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Free Zone Company (FZCO)
- Identifier
- AE-IFZA-FZCOA form ISO 20275 does not list.