Side by side
General rules. Specific activities can have their own conditions.
| Free zone (IFZA) | Mainland | |
|---|---|---|
| Ownership | 100% foreign ownership | 100% foreign ownership for many activities; some still have conditions |
| Where you can sell | Outside the UAE and to other businesses; selling directly to mainland consumers can need a distributor or an extra licence | Anywhere in the UAE, including directly to consumers and the government |
| Office | A flexi desk or shared office is often enough | A physical office lease is usually required |
| Visas | Allocation linked to the package | Allocation linked to office size |
| Setup cost | Usually lower | Usually higher, mainly because of the office |
| Corporate tax | Same rules; qualifying income of a Qualifying Free Zone Person can be taxed at 0% | Same rules: 9% above AED 375,000 |
| VAT | Same rules | Same rules |
This is general information, not legal advice. We confirm the requirements for your activity before you pay.
How to decide
Choose a free zone if you sell services or products to clients abroad or to other companies, work online, and don't need a shop in Dubai. See the IFZA free zone company.
Choose mainland if you sell directly to consumers across the UAE, need government contracts, or need a physical presence in the city. Ask for a mainland quote.