Dubai's flagship free zone. 100% foreign ownership, 0% corp tax on Qualifying Income, no FX controls. Pairs with self-sponsored UAE residence visa for the founder + family.
Not legal, tax, or accounting advice
This page is for orientation only. Choosing a corporate structure has tax, legal, and banking consequences specific to your situation. Consult a licensed attorney and tax adviser in both your country of residence and the proposed jurisdiction before incorporating.
$13,500
$11,000
21 days
9%
DMCC (Dubai Multi Commodities Centre) is the UAE's largest and most-awarded free zone, hosting 25,000+ companies in commodities trading, professional services, fintech, and technology. Free Zones grant foreign founders 100% corporate ownership (no Emirati partner), full profit repatriation, and exemption from federal corporate tax on 'Qualifying Income' for entities meeting the Qualifying Free Zone Person (QFZP) criteria. The headline UAE federal corporate tax of 9% (introduced June 2023) does NOT apply to QFZP Qualifying Income — meaning a properly-structured free zone company often pays 0% on trading and services income to non-mainland UAE customers. The major benefit beyond tax: incorporation pairs automatically with a 3-year UAE residence visa for the founder + family. DMCC setup is ~AED 50,000 first year (incorporation + co-working desk + visa); subsequent years AED 25,000-40,000 depending on office tier. Other major free zones: IFZA (cheaper, AED 12K base), RAKEZ (Ras Al Khaimah, AED 7-15K), DIFC (financial services, AED 100K+), ADGM (Abu Dhabi, common-law).
Government fee
$4,500
Registered agent (yr 1)
$2,500
Legal (optional)
$500–$3,500
All-in setup (low / typical)
$7,500 / $13,500
Annual maintenance (low / typical)
$6,800 / $11,000
Corporate tax rate
9%
VAT / GST
5%
Withholding on dividends (non-treaty)
0%
Public beneficial ownership registry
Confidential
Federal corporate tax of 9% applies to mainland UAE income above AED 375,000 since 1 June 2023. However, a Qualifying Free Zone Person (QFZP) earning 'Qualifying Income' (mostly trading with non-UAE customers + qualifying transactions with other free-zone entities) pays 0% corporate tax. Strict substance and de minimis rules apply: 5% / AED 5M of revenue cap on 'Excluded Activities'. Mainland-UAE customer-facing income is taxed at standard 9%. Practical operators structure carefully to maximize QFZP. VAT 5%. No personal income tax.
Banking difficulty
●●●○○ Moderate
Stripe / payment processors
Stripe supported
DMCC has direct relationships with major UAE banks (Emirates NBD, ADCB, FAB, Mashreq, RAKBANK) — onboarding for new free zone companies takes 4-8 weeks with full KYC + source-of-funds documentation. Wio and Mashreq NeoBiz cater to SMEs with lower minimum balances (AED 25K-50K). Account opening typically requires the founder's UAE residence visa + Emirates ID first, which the DMCC setup process delivers.
Stripe Atlas does not directly form DMCC entities, but Stripe UAE supports free zone companies post-incorporation. Adyen, Tap Payments, Telr, Network International, and 2C2P are Middle East-friendly. Local payment rails (Mada, K-Net for GCC) require local partners.