Jurisdictional Strategy: Free Zone vs Mainland
Selecting the correct corporate domicile in the UAE.
The UAE offers over 40 distinct Free Zones, each acting as a specialized economic jurisdiction. While 100% foreign ownership is now available on the mainland for many activities, Free Zones retain distinct advantages for specific operational models.
Key Differentiators
| Feature | Mainland (DED) | Free Zone |
|---|---|---|
| B2B Trade in UAE | Unrestricted | Requires local distributor |
| Corporate Tax | Standard 9% | Potential 0% (Qualifying Income) |
| Office Space | Physical required | Flexi-desk options |
| Visas | Depends on office size | Depends on license package |
Prominent Free Zones
- DMCC (Dubai Multi Commodities Centre): Ideal for global commodities trade, crypto, and general trading.
- DIFC (Dubai International Financial Centre): A common-law financial hub with its own courts, ideal for asset management and fintech.
- ADGM (Abu Dhabi Global Market): English common law jurisdiction, highly competitive for holding companies and SPVs.