Jurisdiction Intelligence — UAE / Dubai
The UAE Free Zone model offers 0% personal income tax and 0% qualifying corporate income — but only for structures with genuine economic substance and correct zone selection. Incorrectly established entities face the 9% corporate tax regime.
Personal Income Tax
0%
no personal income tax
Corporate Tax
9%
profits above AED 375,000
Free Zone Rate
0%
qualifying income
Setup Cost (approx)
$5,500
USD including visa
IFZA
Ideal for general trading, consulting, and digital businesses. Low cost, high flexibility.
DMCC
Premium zone for commodities, crypto, and financial services. Strong global reputation.
Meydan
Best value all-activity licence. Popular for e-commerce and media.
RAKEZ
Most cost-effective Free Zone. Suitable for manufacturing and light industrial.
Minimum physical presence and local activity required for 0% qualifying income status
9% Corporate Tax Trigger
Entities that cannot demonstrate qualifying Free Zone substance will be assessed at the standard 9% corporate rate on profits above AED 375,000 (~$102k). Substance documentation is the critical differentiator.
Zone selection, substance planning, and residency visa coordination — delivered within 48 hours via the Fast-Track Blueprint.