Jan 25, 2025
Designated Zones in the United Arab Emirates
Designated Zones in the United Arab Emirates are specific free zones recognized by the UAE Cabinet for their special treatment under the Value Added Tax (VAT) system.
These zones are considered outside the UAE territory for VAT purposes, meaning certain supplies of goods within these zones may be exempt from VAT, subject to specific conditions.
As of January 2025, the following are the Designated Zones across various emirates based on the Cabinet decision No. 59:
Designated Zones in Abu Dhabi
Free Trade Zone of Khalifa Port
Abu Dhabi Airport Free Zone
Khalifa Industrial Zone
Al Ain International Airport Free Zone
Al Butain International Airport Free Zone
Designated Zones in Dubai
Jebel Ali Free Zone (North-South)
Dubai Cars and Automotive Zone (DUCAMZ)
Dubai Textile City
Free Zone Area in Al Quoz
Free Zone Area in Al Qusais
Dubai Aviation City
Dubai Airport Free Zone
International Humanitarian City – Jebel Ali
Dubai CommerCity
Designated Zones in Sharjah
Hamriyah Free Zone
Sharjah Airport International Free Zone
Designated Zones in Ajman
Ajman Free Zone
Designated Zones in Umm Al Quwain
Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port
Umm Al Quwain Free Trade Zone on Sheikh Mohammed Bin Zayed Road
Designated Zones in Ras Al Khaimah
RAK Free Trade Zone
RAK Maritime City Free Zone
RAK Airport Free Zone
Al Hamra Industrial Zone – Free Zone
Al Ghail Industrial Zone – Free Zone
Al Hulaila Industrial Zone – Free Zone
Designated Zones in Fujairah
Fujairah Free Zone
Fujairah Oil Industry Zone (FOIZ)
Here is the official link to the Designated Zones across the UAE.
About the author
Christian Falck, a 2018 Copenhagen Business School graduate with a Master's in Finance and Accounting, also excelled at Columbia University in Corporate Finance. With 11+ years in accounting, his accounting firm won 3x Børsen Gazelle awards consecutively. Since 2021, he has been based in Dubai.