# Dubai Free Zones Comparison (2026): Cost, Activity Focus & Pick by Business Type Dubai has over 30 free zones, each with a different fee structure, activity focus, and reputation with banks. Picking the wrong one can mean compliance headaches, unnecessary fees, or rejected bank applications later. This directory profiles 21 of the most-used Dubai free zones for 2026, including what they are good for, who they are not ideal for, and indicative starting costs. ## How to Use This Directory Each profile covers: - Year established - Activity focus - Indicative starting licence cost - Visa allocation - Designated-zone status - Best-fit business types Costs are indicative for 2026 and exclude visas, establishment cards, and office space. Always confirm pricing against the free zone’s official quote before signing. ## Dubai Free Zones at a Glance | Zone | Starting Licence | Activity Focus | Designated Zone? | | --- | ---: | --- | --- | | DMCC | ~AED 20,000 | Commodities, trading, services | No | | JAFZA | ~AED 25,000+ | Trading, logistics, manufacturing | Yes | | DAFZA | ~AED 25,000+ | Aviation, logistics, trading | Yes | | DIFC | ~AED 50,000+ | Financial services, fintech | No | | Dubai Internet City | ~AED 25,000+ | Tech, software, IT services | No | | Dubai Media City | ~AED 20,000+ | Media, advertising, content | No | | Dubai Healthcare City | ~AED 25,000+ | Healthcare, pharma, wellness | No | | Dubai Design District (d3) | ~AED 25,000+ | Design, fashion, creative | No | | IFZA (Dubai Silicon Oasis) | ~AED 12,900+ | Multi-activity, SMEs | No | | Meydan Free Zone | ~AED 12,500+ | Trading, services, SMEs | No | | Dubai South | ~AED 12,000+ | Logistics, aviation, e-commerce | Yes, in parts | | Dubai CommerCity | ~AED 15,000+ | E-commerce, digital trade | Yes | | Dubai Production City (IMPZ) | ~AED 15,000+ | Printing, publishing | No | | Dubai Studio City | ~AED 20,000+ | Film, broadcast, production | No | | Dubai Knowledge Park | ~AED 20,000+ | Education, HR, training | No | | Dubai Outsource City | ~AED 15,000+ | BPO, contact centres | No | | Dubai Industrial City | ~AED 25,000+ | Light and medium industry | No | | DTEC (DSOA) | ~AED 15,000+ | Tech startups | No | | Dubai International Academic City | ~AED 25,000+ | Higher education | No | | Dubai Auto Zone (DUCAMZ) | ~AED 15,000+ | Used and re-export vehicles | Yes | | International Humanitarian City | ~AED 15,000+ | Humanitarian aid | Yes | ## Key Benefits Common to Dubai Free Zones ### 100% Foreign Ownership Free zones have always allowed 100% foreign ownership. The UAE amended the Commercial Companies Law in 2020 to allow full foreign ownership on the mainland for most activities, effective 1 June 2021, but free zones remain a simpler and faster route for many businesses. ### 0% Personal Income Tax The UAE has no personal income tax on employment income, dividends, or capital gains. ### Corporate Tax and QFZP Status Free-zone companies can benefit from a 0% corporate tax rate on qualifying income, but only if they meet the conditions to be treated as a Qualifying Free Zone Person (QFZP) under Cabinet Decision No. 100 of 2023 and Ministerial Decision No. 265 of 2023. Non-qualifying income is taxed at 9% above AED 375,000. ### Full Profit Repatriation Free-zone companies can repatriate 100% of profits and capital. There are no foreign-exchange controls. ## Profiled: 21 Dubai Free Zones ### 1. DMCC — Dubai Multi Commodities Centre Established in 2002, DMCC is Dubai’s largest free zone by company count and is home to tens of thousands of companies. It was originally focused on commodities such as gold, diamonds, tea, and coffee, but now also covers general trading, professional services, and technology. DMCC has strong banking acceptance across major UAE banks. **Best for:** trading, commodities, services, and mid-size SMEs. ### 2. JAFZA — Jebel Ali Free Zone Established in 1985, JAFZA was Dubai’s first free zone. It is a designated zone for VAT and provides direct access to Jebel Ali Port, one of the world’s busiest container terminals. **Best for:** international trading, logistics, manufacturing, and re-export. ### 3. DAFZA — Dubai Airport Free Zone DAFZA is located next to Dubai International Airport (DXB) and is a designated zone for VAT. It is strong for aviation services, logistics, trading, and high-value goods. It is more expensive than average, so it is most suitable where airport proximity creates a commercial advantage. **Best for:** aviation, logistics, trading, and high-value goods businesses. ### 4. DIFC — Dubai International Financial Centre DIFC operates under the oversight of the independent financial regulator, the Dubai Financial Services Authority (DFSA), and functions as an English common-law jurisdiction within the UAE. It is materially more expensive than other Dubai free zones, but it is the only credible option for licensed financial activities. **Best for:** asset managers, banks, fintech companies, family offices, and regulated financial services. ### 5. Dubai Internet City Dubai Internet City is part of TECOM Group and is known as a technology ecosystem with multinational technology anchors. **Best for:** SaaS companies, IT consultancies, and tech startups that benefit from a recognised technology-cluster brand. ### 6. Dubai Media City Dubai Media City is also part of TECOM and is a long-standing hub for media, advertising, and content businesses. **Best for:** production houses, advertising agencies, PR firms, and content creators. ### 7. Dubai Healthcare City Dubai Healthcare City has its own healthcare-focused regulator, the Dubai Healthcare City Authority – Regulatory (DHCR). **Best for:** clinics, medical-device companies, healthcare-services firms, and pharmaceutical businesses. ### 8. Dubai Design District (d3) Dubai Design District is a cluster for design and creative industries. **Best for:** fashion, product design, architecture, and creative agencies. ### 9. IFZA — Dubai Silicon Oasis IFZA was originally founded in Fujairah in 2018 and relocated to Dubai Silicon Oasis in August 2020. It now operates as a Dubai free zone under the Dubai Silicon Oasis Authority. It offers competitive starting prices and a wide activity list. **Best for:** SMEs, freelancers, and budget-conscious foreign entrepreneurs. ### 10. Meydan Free Zone Meydan Free Zone is an affordable mid-tier free zone with a strong activity list and a streamlined digital setup process. **Best for:** trading SMEs and service businesses on a tighter budget. ### 11. Dubai South Free Zone Dubai South Free Zone is located near Al Maktoum International Airport and the wider Dubai South development. Parts of the zone are designated for VAT. **Best for:** logistics, aviation, and e-commerce operations needing a southern Dubai location. ### 12. Dubai CommerCity Dubai CommerCity is the first free zone dedicated to e-commerce and is a designated zone for VAT. **Best for:** cross-border e-commerce sellers and digital trade businesses. ### 13. Dubai Production City (IMPZ) Dubai Production City is suited to printing, publishing, and content production businesses, especially where warehouse-attached operations are needed. **Best for:** printing, publishing, and production businesses. ### 14. Dubai Studio City Dubai Studio City offers film and television production infrastructure, including sound stages and post-production facilities. **Best for:** production companies and broadcast media. ### 15. Dubai Knowledge Park Dubai Knowledge Park is a hub for education, training, and HR services. **Best for:** training providers, HR consultancies, and education-services businesses. ### 16. Dubai Outsource City Dubai Outsource City is built for business process outsourcing, contact centres, and back-office operations. **Best for:** outsourcing firms and shared-services centres. ### 17. Dubai Industrial City Dubai Industrial City is an industrial-focused free zone for light and medium manufacturing. **Best for:** SME manufacturers and assembly operations. ### 18. DTEC — Dubai Technology Entrepreneur Campus DTEC is a co-working-style ecosystem within Dubai Silicon Oasis aimed at technology startups. **Best for:** very-early-stage technology companies. ### 19. Dubai International Academic City Dubai International Academic City is a higher-education cluster. **Best for:** universities, training institutions, and education-services providers. ### 20. Dubai Auto Zone (DUCAMZ) Dubai Auto Zone is a designated zone for VAT. **Best for:** used-vehicle trading, re-export, and automotive parts. ### 21. International Humanitarian City International Humanitarian City is a designated zone for VAT. **Best for:** humanitarian-aid organisations and logistics. ## Picking by Business Type - **Solo consultant or SME on a budget:** IFZA or Meydan - **Trading and re-export:** JAFZA, especially for designated-zone benefits, or DMCC - **Tech, SaaS, and digital businesses:** Dubai Internet City or DTEC - **Financial services and fintech:** DIFC - **E-commerce and cross-border digital trade:** Dubai CommerCity - **Logistics and aviation:** DAFZA or Dubai South - **Media, content, and production:** Dubai Media City or Dubai Studio City - **Healthcare and pharma:** Dubai Healthcare City If you are still deciding between a Dubai free zone and a mainland company setup, compare ownership, tax, banking, and operational differences before choosing the right structure. ## What BCL Globiz Sees Most Often The activity list selected during setup directly affects what a company can invoice for during the year. BCL Globiz routinely sees clients in months 3–6 wanting to add activities such as “consulting” or “general trading” that were not included at setup. Each addition can cost AED 1,000–2,500, and some free zones also require a licence amendment fee. Spending 30 minutes at setup to map the next 12 months of expected invoicing against the selected activity list can usually prevent these costs. ### Banking Note DMCC and DIFC generally have the highest acceptance rates with major UAE banks. Newer or lower-cost free zones such as IFZA and Meydan often route applications to challenger banks first. This can still work, but may add 2–6 weeks compared with a tier-1 bank process. ## Frequently Asked Questions ### How many free zones does Dubai have? Dubai has over 30 free zones as of 2026. This directory profiles 21 of the most commonly used. The exact number can change as new zones are added or consolidated. ### Which is the best free zone in Dubai? There is no single best free zone. The right choice depends on your activity, budget, banking needs, and customer mix. ### What is the cheapest Dubai free zone? Indicative starting costs are lowest at Meydan and IFZA, from approximately AED 12,500–12,900 for basic packages. Shams in neighbouring Sharjah starts from approximately AED 5,750 if a Sharjah-licensed entity is suitable for your business. ### Are Dubai free-zone companies subject to corporate tax? Yes. Free-zone companies are subject to UAE corporate tax under Federal Decree-Law No. 47 of 2022. However, they may benefit from a 0% rate on qualifying income if they meet the QFZP conditions under Cabinet Decision No. 100 of 2023 and Ministerial Decision No. 265 of 2023. Non-qualifying income is taxed at 9% above AED 375,000.