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

1. Free Trade Zone of Khalifa Port
2. Abu Dhabi Airport Free Zone
3. Khalifa Industrial Zone
4. Al Ain International Airport Free Zone
5. Al Butain International Airport Free Zone

Designated Zones in Dubai

1. Jebel Ali Free Zone (North-South)
2. Dubai Cars and Automotive Zone (DUCAMZ)
3. Dubai Textile City
4. Free Zone Area in Al Quoz
5. Free Zone Area in Al Qusais
6. Dubai Aviation City
7. Dubai Airport Free Zone
8. International Humanitarian City – Jebel Ali
9. Dubai CommerCity

Designated Zones in Sharjah

1. Hamriyah Free Zone
2. Sharjah Airport International Free Zone

Designated Zones in Ajman

1. Ajman Free Zone

Designated Zones in Umm Al Quwain

1. Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port
2. Umm Al Quwain Free Trade Zone on Sheikh Mohammed Bin Zayed Road

Designated Zones in Ras Al Khaimah

1. RAK Free Trade Zone
2. RAK Maritime City Free Zone
3. RAK Airport Free Zone
4. Al Hamra Industrial Zone – Free Zone
5. Al Ghail Industrial Zone – Free Zone
6. Al Hulaila Industrial Zone – Free Zone

Designated Zones in Fujairah

1. Fujairah Free Zone
2. Fujairah Oil Industry Zone (FOIZ)

Here is the official link to the Designated Zones across the UAE.