The 44 UAE laws, decisions and regulations on free zones in the Polaris Legal Library, each summarised from the official text with status, key provisions and penalties.
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Federal Decree-Law No. (20) of 2025 Amending Certain Provisions of Federal Decree-Law No. (32) of 2021 on Commercial Companies
Replaces Articles 3, 5, 8, 9, 14, 17, 32, 76, 78, 85, 105, 118, 208, 266 and 275 of the Commercial Companies Law and adds Article 15 bis: permits single-person and non-profit companies, classes of LLC shares with different rights, transfer of a company's registration between mainland and free zones, and covers free-zone branches operating onshore.
Federal Decree-Law No. (37) of 2021 Concerning the Commercial Register
Requires every person or entity carrying on an economic activity in the UAE, including companies, sole establishments, foreign branches, professional practices and free-zone businesses, to be entered in the commercial register of its licensing authority, and obliges the Ministry of Economy to keep a national Economic Register fed by those registers, with administrative penalties for breaches.
Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Lists the qualifying activities (manufacturing, commodity trading, fund management, headquarter and treasury services, designated-zone distribution, logistics and others) and excluded activities (dealings with natural persons, banking, insurance, finance, immovable property) of a Qualifying Free Zone Person, sets the de minimis limit at the lower of 5% of revenue or AED 5 million, and repeals Ministerial Decision No. 265 of 2023.
Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Defines the income of a Qualifying Free Zone Person that is taxed at 0%: dealings with other free zone persons, non-excluded activities with others, and qualifying intellectual property income, subject to a de minimis test and substance conditions; replaces Cabinet Decision No. 55 of 2023 with effect from 1 June 2023.
Cabinet Decision No. 55 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The first decision defining qualifying income for free zone companies, with the de minimis limits, treatment of permanent establishments and free zone property, and the adequate-substance requirement; repealed and replaced by Cabinet Decision No. 100 of 2023 from the same 1 June 2023 start date.
Ministerial Decision No. 265 of 2023 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The second list of qualifying and excluded activities for free zone companies, with the de minimis rule, qualifying intellectual property income and the audited financial statements condition; it repealed Ministerial Decision No. 139 of 2023 and was itself repealed by Ministerial Decision No. 229 of 2025.
Cabinet Decision No. 59 of 2017 on Designated Zones for the Purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax
Lists the VAT designated zones (fenced free zones treated as outside the UAE for certain supplies) as amended by five later decisions; RAK Airport Free Zone was removed from 4 July 2019, Dubai Textile City from 4 April 2021 and Al Quoz from 1 July 2021.
Abu Dhabi Law No. 4 of 2013 Concerning Abu Dhabi Global Market
Establishes the Abu Dhabi Global Market as an independent financial free zone governed by a Board of Directors, creates its three authorities (Registration Authority, Financial Services Regulatory Authority and ADGM Courts) and provides that activities inside ADGM are governed by this law and the ADGM Regulations, with Emirate laws generally not applying. Amended by Law No. 12 of 2020.
Dubai Law No. 5 of 2021 Concerning the Dubai International Financial Centre
Replaces Dubai Law No. 9 of 2004 as the governing statute of the DIFC: it confirms the Centre's financial and administrative independence, creates the President and Higher Board, and sets the mandates of the DIFC Authority, the DFSA and the DIFC Courts, with the DFSA alone regulating financial services.
Federal Decree No. 15 of 2013 Concerning Establishing a Financial Free Zone in the Emirate of Abu Dhabi
Two-article federal decree establishing a financial free zone in Abu Dhabi under the name Abu Dhabi Global Market pursuant to Federal Law No. 8 of 2004, effective on issuance.
Cabinet Resolution No. 28 of 2007 on the Implementing Regulations of Federal Law No. 8 of 2004 Concerning Financial Free Zones
Ten-article implementing regulation setting how financial free zones are established, which banking, insurance, securities and market activities they may host, licensing conditions, limits on dealing with the UAE domestic market, and the zones' reporting and cooperation duties towards federal authorities.
Federal Decree No. 35 of 2004 to Establish a Financial Free Zone in Dubai (Dubai International Financial Centre)
Two-article federal decree establishing a financial free zone in the Emirate of Dubai named the Dubai International Financial Centre, pursuant to Federal Law No. 8 of 2004, and directing publication in the Official Gazette.
Federal Law No. 8 of 2004 Regarding the Financial Free Zones
Ten-article federal law allowing a financial free zone to be created in any Emirate by Federal Decree as a body corporate; the zones and their licensed activities are exempt from federal civil and commercial laws but remain subject to federal criminal and anti-money-laundering legislation.
Ajman Free Zone General Guidelines
Summary rulebook published by Ajman Free Zone for licensees: licensing and leasing requirements, permitted activities, compliance with UAE and free zone regulations, and employment conditions (working hours, leave, salary deadlines, gratuity, disputes). Undated; the authority publishes no establishing decree or companies regulations on afz.gov.ae.
DMCCA Foundations Regulations 2026
New regulations issued by DMCCA under Law No. (3) of 2020 creating a foundations regime in the DMCC free zone: registration, charter, council, beneficiaries, asset management, compliance duties, penalties, striking off and dissolution. They come into force on an effective date notified by DMCCA; DMCC announced the regime on 23 September 2026.
DMCCA Company Regulations 2024 [Amended] (updated 2 January 2025)
Current DMCC company regulations issued 10 October 2024 under Law No. (3) of 2020 and updated 2 January 2025, replacing the 2020 regulations: incorporation, share capital, officers, accounts and audit, transfers, striking off and winding up of DMCC companies and branches, with transitional provisions for companies formed under the previous regulations.
Executive Council Resolution No. (11) of 2025 Regulating the Conduct of Free Zone Establishments' Activities within the Emirate of Dubai
Issued 3 March 2025, allows establishments licensed in Dubai free zones to operate in the mainland through a DET branch licence or temporary permit, sets annual fees, subjects them to local legislation, audits and penalties, and gives existing operators one year (extendable once) to comply; in force on Gazette publication.
Law No. (7) of 2024 Amending Law No. (5) of 2009 Establishing the Meydan City Corporation
Replaces Articles 2, 3, 5, 8, 9 and 11 of the 2009 law: confirms Meydan City, including a free zone, under the wholly government-owned Meydan City Corporation, empowers it to determine permitted activities, issue licensing rules, register, license, audit and inspect establishments, delegate functions to Dubai Holding and borrow; in force on issue.
Law No. (6) of 2023 Establishing the Dubai Business Registration and Licensing Corporation
Establishes a corporation affiliated with the Department of Economy and Tourism to streamline business registration and licensing in Dubai, introducing a Unified Business Number and a central database of economic establishments that includes free zone companies; in force on Gazette publication.
Law No. (16) of 2021 Establishing the Dubai Integrated Economic Zones Authority
Creates the Dubai Integrated Economic Zones Authority (DIEZA), owned by the Investment Corporation of Dubai, as legal successor to the Dubai Silicon Oasis Authority and Dubai Airport Free Zone Authority, overseeing those zones and granting licensees a renewable 50-year exemption from taxes and capital-transfer restrictions; in force 1 January 2022.
Law No. (3) of 2020 Concerning the Dubai Multi Commodities Centre
Dubai law of 14 February 2020 constituting the DMCC Authority as supervisor of the DMCC free zone with power to set licensing rules and register and inspect businesses; permits companies and sole proprietorships owned by UAE or foreign nationals with a renewable 50-year tax exemption and customs relief. In force on Gazette publication.
Law No. (10) of 2015 Concerning the Dubai Aviation City Corporation
Re-establishes the Dubai Aviation City Corporation, the authority behind the Dubai South (Dubai World Central) free zone, as a commercially managed public body, sets its objectives and governance and provides the free zone's customs and tax exemptions while limiting application of certain municipal and economic-department rules; in force on Gazette publication.
Law No. (13) of 2011 Regulating the Conduct of Economic Activities in the Emirate of Dubai
Framework for licensing economic activities in Dubai: permitted legal forms, licence terms and renewals, penalties, and the position of free zone companies, which are outside the definition of Business but may be authorised by the economic department to operate and open branches in Dubai; in force on Gazette publication.
Law No. (1) of 2001 Establishing the Ports, Customs, and Free Zone Corporation
Establishes the Ports, Customs and Free Zone Corporation as the public corporation supervising Dubai Customs and the free zone authorities, including JAFZA, approving their budgets and coordinating their activities; the Jafza Rules and Offshore Companies Regulations are issued by its Chairman under this law; in force on Gazette publication.
Decree No. (1) of 1985 Establishing the Jebel Ali Free Zone Authority
Creates the Jebel Ali Free Zone Authority as a legal entity of the Government of Dubai based at Jebel Ali Port, with power to supervise the free zone, issue regulations and licences, managed by a board of three to five members appointed by the Ruler; effective on issue.
IFZA Dubai Terms and Conditions (Edition October 2022)
IFZA's published terms for applicants and licensees in the International Free Zone Authority area within Dubai Silicon Oasis (edition October 2022): disclosure and ownership reporting, security checks, licence activity limits, renewals, visa responsibilities and compliance with AML and economic substance rules, Dubai Law No. 4 of 2022 and the free zone companies regulation under Law No. 16 of 2005.
Jebel Ali Free Zone Offshore Companies Regulations 2023
Regulations made under Dubai Laws No. 1 and 4 of 2001 for the formation, operation and winding up of Jafza offshore companies: shares, directors' duties, accounts and audit, takeovers and the Registrar's enforcement powers; effective on issuance and repealing the 2018 regulations.
The Jebel Ali Free Zone Rules 2023 (Ninth Edition)
Ninth edition of the free zone rulebook, issued 22 March 2023 under Decree No. 1 of 1985 as amended: licences, premises leases and sub-leases, building and insurance obligations, sponsorship and employment, inspections, fines and penalties, health, safety and environment, traffic, staff accommodation, security and the fee tariff; repeals the eighth edition of 2020.
Jafza Companies Implementing Regulations 2016
Implementing regulations for onshore Jafza companies (FZE, FZCO, PLC and branches), issued in Dubai on 23 May 2016 and listed by Jafza among its current rules and regulations; they govern incorporation, share capital, officers, accounts, mergers and winding up of companies in the zone.
Masdar City Free Zone Business Licensing Regulations (2026 edition)
Licensing rules issued by Masdar City Free Zone as licensing authority under Abu Dhabi Law No. (6) of 2023: eligibility, applications, fees, renewals, information disclosure, prohibited goods, trade names, sanctions and revocation, with review by an internal committee and an independent adjudicator; in force on issuance.
Masdar City Employment Regulations 2025
Issued 19 August 2025 (version 2.0 dated March 2026) under Abu Dhabi Law No. 6 of 2023, these rules govern employment between Masdar City Free Zone licensees and their staff: sponsorship, transfers, ID cards, medical cover, insurance, labour disputes and fines for illegal employment, late visa renewals and failure to cancel visas.
Masdar City Free Zone Company Registration Regulations (2025)
Company regulations of Masdar City Free Zone, issued under Abu Dhabi Law No. (6) of 2023 (which replaced Law No. (22) of 2007), covering formation, registration, share capital, directors' duties, meetings, accounts, takeovers, winding up of companies and branches and the Registrar's enforcement powers; effective on issuance. The free zone's website lists the current version as the 2026 edition.
Meydan Free Zone Companies and Licensing Regulations 2022
Regulations made by the Meydan City Corporation under Dubai Law No. 5 of 2009 governing incorporation of companies and branches in Meydan Free Zone, licensing, shareholder and director obligations, accounts, liquidation, investigations and sanctions, and disapplying Federal Decree-Law No. 32 of 2021 within the zone; effective on signature. The PDF is served from the Authority's content delivery network.
Dubai Integrated Economic Zones Authority Implementing Regulations 2023
Company regulations made under Law No. (16) of 2021 for free zone companies (FZCO, PLC) and branches in the Dubai Integrated Economic Zones (Dubai Silicon Oasis and Dubai Airport Free Zone): incorporation, licensing, share capital, directors, meetings, audit, mergers, winding up and the Registrar's registers and powers; issued 27 January 2023 and in force on issuance.
RAK ICC Foundations Regulations 2019 (as amended 2025, consolidated text)
Consolidated text of the regulations governing RAK ICC foundations, made under Ras Al Khaimah Decree No. 4 of 2016 and in force from 15 December 2019, incorporating the amendments of 31 July 2025 on foundation characteristics, foreign laws and judgments, property, duress, arbitration and limitation periods.
Ras Al Khaimah International Corporate Centre Business Companies Regulations 2018
Principal company law of the RAK ICC registry, made under Ras Al Khaimah Decree No. 4 of 2016: incorporation, re-registration and transitional provisions, company types (limited by shares, guarantee, unlimited, restricted purposes, segregated portfolio), shares, directors, registered agents, records, continuation and winding up. In force from 20 January 2016, amended with effect from 24 April 2018.
RAKEZ Implementing Regulations No. (1) of 2026 Concerning Electronic Publication of Statutory Notices
Implementing regulations issued 30 March 2026 under Law No. 2 of 2017 and the Companies Regulations allowing statutory notices (capital reductions, liquidations, name changes, licence cancellations) to be published on the Authority's official electronic platform instead of newspapers, with the platform as official record kept for at least ten years; commencement set by the Registrar.
RAK Economic Zone Authority Operating Rules of 2023
Operating framework for all entities and persons in the RAK Economic Zone, issued under Law No. 2 of 2017: licensing, leasing, construction permits, dealing in products, employment, insurance, customs, health and safety, security, vehicles, inspections and penalties, applying alongside federal and local law.
Ras Al Khaimah Economic Zone Companies Regulations 2023
Company law of the RAK Economic Zone, issued by the RAKEZ Board under Law No. 2 of 2017 of the Ruler of Ras Al Khaimah: formation of free zone establishments and companies, branches, shares, directors, accounts, mergers and winding up, applying also to entities already existing when enacted. Takes effect on the date issued by the Board.
RAKEZ Corporate Service Provider Regulations of 2020
Regulations issued 16 September 2020 under Law No. 2 of 2017 for the registration and certification of entities providing corporate services in the Zone, their duties, appointment of directors and managers, anti-money-laundering obligations, inspection, investigation, cancellation, fines and the Registrar's enforcement powers.
Ras Al Khaimah Economic Zone Authority Beneficial Ownership Regulations 2019
Zone-level beneficial ownership rules issued 28 August 2019 under Law No. 2 of 2017 requiring RAKEZ-registered entities to identify their beneficial owners, keep a register, notify the Registrar of changes, and setting the Registrar's powers and penalties for non-compliance and false information.
Ras Al Khaimah Law No. 8 of 2016 On Regulating Practicing Economic Activities in Ras Al Khaimah
Emirate-level law of 11 November 2016 regulating the licensing and practice of economic activities in Ras Al Khaimah, including provisions on activities within free zones and coordination with the Free Zone Authority, listed on the RAK Government legislation search.
Ras Al Khaimah Decree No. 12 of 2015 Establishing the RAK International Corporate Centre (as amended by Decree No. 4 of 2016)
Emiri instrument creating RAK ICC by consolidating the RAK International Companies registry (formerly RAK Free Trade Zone) and RAK Offshore (formerly RAK Investment Authority); the RAK ICC regulations cite the amending Decree No. 4 of 2016 concerning the establishment of the International Corporate Centre as their enabling law. The decree text itself is not published on rakicc.com.
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