Small Business Relief revenue cap?
AED 3,000,000
Residents can elect Small Business Relief (treated as having no taxable income) where revenue in the current and all previous tax periods is AED 3 million or less.
Where to set up — compared
Large multi-sector Ras Al Khaimah free zone offering low-cost packages from AED 6,000 with 100% foreign ownership.
- Cheapest licence
- AED 14,000/yr (licence + 1 residence visa)highrakez.com
- Timeline
- Operational within 24 hours (Biz Starter)highrakez.com
- Min capital
- No mandatory paid-up capital (most licences)mediumrakez.com
Centrally located Dubai free zone offering fully digital, fast trade-licence setup from AED 12,500 with 2,500+ activities.
- Cheapest licence
- AED 12,500/yr (licence + registration)highmeydanfz.ae
- Timeline
- ~24 hours (Fawri < 60 min)highmeydanfz.ae
- Min capital
- No paid-up capital requiredhighmeydanfz.ae
Dubai free zone known for flexible, low-cost packages sold via channel partners — 2,000+ activities, remote setup.
- Cheapest licence
- ~AED 12,900/yr (via agents)mediumfreezonecompare.com
- Timeline
- 3–5 working daysmediumarnifi.com
- Min capital
- No mandatory paid-up minimummediumradiantbiz.com
Affordable northern-emirate free zone with all-inclusive packages and same-day licence+visa.
- Cheapest licence
- AED 12,500/year (all-inclusive)highuaqftz.gov.ae
- Timeline
- Licence+visa in 1 day; no-visa 1–2 dayshighuaqftz.gov.ae
- Min capital
- not published
Steps — RAKEZ
Laws that apply
Commercial Companies Law
Federal Decree-Law No. 32 of 2021
DIFC Companies Law
DIFC Law No. 5 of 2018
DIFC Operating Law
DIFC Law No. 7 of 2018
ADGM Beneficial Ownership & Control Regulations 2022
BOCR 2022
ADGM Companies Regulations 2020
Companies Regulations 2020
Full foreign ownership (CCL amendment)
Federal Decree-Law No. 26 of 2020
Strategic Impact Activities (ownership restrictions)
Cabinet Resolution No. 55 of 2021
Corporate Tax
Federal Decree-Law No. 47 of 2022
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Activities by jurisdiction
What these zones typically licence. Each free zone publishes its own activity list — confirm yours covers your exact activity.
- Popular activities: Trading, manufacturing/industrial, media, education, consultancyrakez.com
- Activity groups per licence: A set number of activities within one category can be combined under a single licence; activities in a different category may need a separate licence. A licensee may not carry on unlicensed activities.rakez.com
- Needs separate approval: Pre-approvals, permits or NOCs from relevant government authorities are required where applicable, and HSE NOCs for high-risk materials/activities.rakez.com
- Popular activities: E-commerce, general trading, consultancy, software, media (up to 3 groups/licence)meydanfz.ae
- Needs separate approval: Certain engineering activities need third-party approval — fire-safety & general facilities engineering consultancy need pre-licence approval (Dubai Civil Defence / Municipality); building & industrial-installation inspection need post-licence approval.meydanfz.ae
- Popular activities: Consultancy, e-commerce, general trading, software, mediaifza.com
- Activity groups per licence: An IFZA licence includes up to three activity groups in the standard fee; each additional activity is charged separately. Cross-licensing across categories is allowed.ifza.com
- Needs separate approval: Regulated (“Amber”) activities require approvals from specified Dubai/UAE federal entities; the licensee must obtain and evidence the approval.ifza.com
- Popular activities: Freelance, trading, general trading, consultancy, servicesarnifi.com
- Activities per licence: A commercial licence can include up to 10 similar activities, or 3 different categories; consultancy/service and freelancer permits allow two activities. Drawn from 1,500+ activities.uaqftz.gov.ae
- Multiple licences per entity: An entity can hold more than one licence type without a separate company (e.g. add a consultancy licence to a commercial entity); activities can be amended within validity.uaqftz.gov.ae
Activities & permissions
What a licence lets you actually do — and how to add more. Confirm your specific activities with the licensing authority.
- No — only listed activities are permitted
- Yes — a business can have more than one activity
- Amend the licence (base fee AED 500)
- Yes — certain activities need special approval first
- Six: industrial, commercial, professional, tourism, agricultural, occupational
Figures from official sources, pending expert verification — not legal advice.
Tax & accounting
The ongoing obligations for most UAE companies — confirm what applies to your activity with the FTA.
- 9%
- AED 375,000
- AED 375,000
- 5%
- 7 years
- Revenue over AED 50,000,000
Figures from official sources, pending expert verification — not tax advice.
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