Overview
Dubai's commercial free zones — DMCC, IFZA, DAFZA, DWTC and others — incorporate companies, issue activity-based licences and sponsor residence visas. They are the default route for a business whose customers are not onshore UAE entities.
The thing to understand first
A free-zone licence is not a virtual-asset licence. The zone incorporates the company; VARA authorises the activity. A business that treats the zone licence as permission to operate has bought a company, an office and a visa quota, and no permission at all.
This is the most common and most expensive misunderstanding in this market.
Trading onshore
A free-zone company cannot contract freely with the onshore UAE market. Serving onshore customers generally requires a mainland presence or a distributor. For a business serving non-UAE clients this restriction is irrelevant, which is why free zones suit most digital businesses.
Choosing between them
Choose on the activity list first, then substance requirements, then cost. DMCC has the deepest digital-asset activity list and the largest peer community. IFZA is cost-efficient for unregulated support entities. DAFZA and DWTC have location-specific advantages that matter to some businesses and not to others.
Do not choose on headline package price. A cheap licence that does not reach the activity is not cheap.
Tax
The Qualifying Free Zone Person regime can give a zero rate on qualifying income, subject to substance and de-minimis conditions. It is conditional, it is tested, and it is not what "zero tax in Dubai" means in a brochure. Model it properly.
How we help
We choose the jurisdiction on the business the client actually has — the customers, the counterparties, the activities and the tax position — and we say plainly when a cheaper jurisdiction would serve just as well.
监管机构
常见问题
Which Dubai free zone is best for crypto?
DMCC has the deepest digital-asset activity list and the largest community. That does not make it right for every business. The correct zone is the cheapest one whose activity list genuinely reaches the activity and whose substance rules match what the regulator will require.
Is free-zone income really tax-free?
No. The Qualifying Free Zone Person regime gives a zero rate on qualifying income only, subject to substance and de-minimis conditions that are tested. Non-qualifying income is taxed at the standard rate.
资料来源
- Jurisdiction position to be confirmed against the current authority guidance — Ownership, activity and substance rules change; verify before reliance