Expertise Exit tax (167 bis CGI) UAE tax residence Corporate Tax UAE France-UAE tax treaty Company formation Tax expatriation French impatriate regime
Tools Impatriate HR pack Exit tax simulator UAE residence test 12-month checklist (PDF) Free zone comparator Impatriate eligibility test
Insights All articles Universal tax (CF380) Exit tax 2026 Press
The firm About Consultation & fees Press Contact
Book a consultation
Home › Company Formation › Free Zone Comparator

UAE Free Zone Comparator

DMCC, DAFZA, JAFZA, IFZA, RAKEZ, ADGM, DIFC, SHAMS, DDA — nine leading UAE free zones. This tool lets you quickly filter by activity and emirate to guide the structural choice for an establishment. An educational analysis, to be validated through a personalized audit for Corporate Tax considerations (QFZP, substance) and the risk of a permanent establishment (PE) in France.

Disclaimer

The data presented is indicative only (reference date: May 2026). Pricing terms, visa thresholds, and the scope of permitted activities change frequently at the discretion of each free zone's authorities. Before making any commitment, verify the current information with the relevant authority and seek a personalized audit.

Filter the free zones

9 free zones displayed

Selection criteria

Beyond the entry cost, four criteria shape the choice of free zone:

  1. Fit between activity and licensed scope. Not all free zones permit every type of activity. DIFC and ADGM target regulated finance; DAFZA and JAFZA target logistics; DMCC targets trading and finance. IFZA and SHAMS offer generalist flexibility.
  2. Eligibility for the QFZP regime. All of the zones above are free zones within the meaning of the Corporate Tax Law (Federal Decree-Law No. 47 of 2022, art. 18): their entities may claim the 0% QFZP regime on qualifying income. This does not mean that every company established there automatically benefits from the regime: the substance, qualifying activity and de minimis conditions still need to be validated. Note also the distinct concept of "Designated Zone" (VAT list, Cabinet Decision No. 59 of 2017): the distribution of goods only qualifies where conducted in or from a Designated Zone (Ministerial Decision No. 229 of 2025).
  3. Capacity and operating cost. Rents, shared services, events, ecosystem. ADGM and DIFC offer a premium environment suited to finance; IFZA and RAKEZ optimize cost; DMCC and DAFZA balance quality and price.
  4. Legal framework. ADGM and DIFC apply common law (close to English law), particularly well suited to international financial structures. The other free zones apply federal UAE civil law.

Links to official authorities

UAE Structuring Audit with Jonathan Sémon, Esq.

One hour to identify the free zone best suited to your project, validate QFZP eligibility, secure the expected substance, and neutralize the risk of a permanent establishment in France. Fee: AED 2,000 (approx. EUR 470).

Book an audit

Further reading

References

UAE Structuring Audit — Book now