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
Dubai's flagship ICT/tech free zone — software, telecom and internet companies.
- Cheapest licence
- AED 15,010/year (per segment, excl VAT)mediumrelocate-uae.com
- Timeline
- Up to 2 weekslowrelocate-uae.com
- Min capital
- AED 50,000 (refundable)mediumrelocate-uae.com
Dubai's largest free zone and global hub for commodities, crypto and trade — 20,000+ member companies.
- Cheapest licence
- AED 20,265/yrhighdmcc.ae
- Timeline
- 5–7 working daysmediumcompanyformationdmcc.com
- Min capital
- No fixed paid-up minimum (declared in MOA)mediumdmcc.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
Abu Dhabi's common-law financial free zone regulated by the FSRA — SPVs, tech-startup and full financial-services licences with English-law courts.
- Cheapest licence
- USD 1,500/yr (+USD 300 data protection)highadgm.com
- Timeline
- ~4–6 months totalmediumsalvusfunds.com
- Min capital
- USD 250,000 (USD 50,000 for EF/QIF fund managers)medium10leaves.ae
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: Software, IT services, telecom, e-commerce, multimediarelocate-uae.com
- Not permitted: Manufacturing is not facilitated; DIC incorporates only FZ-LLCs or branches and directs manufacturing to Dubai Industrial City.dic.ae
- Scope: Licenses tech/ICT companies — software, AI, cloud, VR, network solutions, e-commerce, big data, IT services, telecom and blockchain.dic.ae
- Popular activities: Commodities, general trading, consultancy, software, crypto & blockchaindmcc.ae
- At renewal: A third-party NOC is required for regulated activities at renewal; companies with industrial or selected regulated activities cannot take multi-year (2/3/5-yr) renewal.dmcc.ae
- Needs separate approval: Most activities are approved by DMCC directly, but regulated sectors need extra external approval — financial services & investment, crypto/virtual-asset activities, healthcare, and oil/gas & energy.dmcc.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
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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