Jurisdiction GuideUAE (Free Zone)
UAE Free Zones offer 0% corporate tax for qualifying companies, 0% personal income tax, and access to one of the world's most robust international banking ecosystems.
Why UAE?
The UAE introduced a 9% corporate tax in 2023, but Free Zone companies that meet qualifying criteria can maintain 0% tax on qualifying income. The UAE remains one of the most attractive jurisdictions for international businesses.
There is no personal income tax in the UAE. For founders and employees who relocate to Dubai or Abu Dhabi, this means zero tax on salary, dividends, and capital gains.
UAE has over 40 Free Zones, each with different focus areas. For IT and digital businesses, IFZA (International Free Zone Authority), Dubai Internet City, and DIFC are common choices. Each has its own fee structure, visa quotas, and activity licences.
Tax structure
Corporate tax (Free Zone, qualifying)
For businesses meeting QFZP criteria
Corporate tax (standard)
Applies to non-qualifying or mainland companies
Personal income tax
No personal income tax in the UAE
VAT
Standard UAE VAT; many B2B exports are zero-rated
At a glance
Ocnite's role
- ✓ Free Zone selection advice
- ✓ FZ-LLC incorporation
- ✓ Trade licence application
- ✓ Bank account opening
- ✓ Visa support (if needed)
- ✓ Ongoing compliance
Set up your UAE Free Zone company
Book a consultation to identify the right Free Zone and structure for your business.
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