List of Designated Free Zones for UAE Value Added Tax (VAT) purpose.
There are a number of Free Zones in United Arab Emirates in all the Emirates, but not all the Free Zones are Designated Zones.
Certain free zones have been specified as designated zones for VAT purposes. While special rules apply to supplies made in the designated zones, the businesses established in such zones may still need to register for VAT provided the criteria for registration is met.
Based on Cabinet Decision No. 59 of 2017 on Designated Zones for the purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (effective 1 January 2018), and decisions amending thereof, updated list of Designated Zones as issued in September 2021 has the following Free Zones as specified a Designated Zones in United Arab Emirates (UAE).
Please note some new Free Zone as added to list as Designated Zones and status of some Designated Zones is ceased to be DZ.
As per Latest Cabinet Decision, the Cabinet Decision No. 81 of 2021 – effective 12 September 2021, the updated list of Designated Zones is as follows;
List of Designated Zones in Emirate of Abu Dhabi.
1: Free Trade Zone of Khalifa Port. (from 01-01-2018)
2: Abu Dhabi Airport Free Zone. (from 01-01-2018)
3: Khalifa Industrial Zone. (from 01-01-2018)
4: Al Ain International Airport Free Zone. (from 01-06-2018)
5: Al Butain International Airport Free Zone. (from 01-06-2018)
List of Designated Zones in Emirate of Dubai.
1: Jebel Ali Free Zone (North – South). (from 01-01-2018).
2: Dubai Cars and Automotive Zone (DUCAMZ). (from 01-01-2018).
3: DAFZA Industrial Park Free Zone – Al Qusais. (from 01-01-2018).
4: Dubai Aviation City. (from 01-01-2018).
5: Dubai Airport Free Zone. (from 01-01-2018).
6: International Humanitarian City – Jebel Ali. (from 01-01-2018).
7: Dubai Commer City. (from 01-01-2018)
Th following designated zones status is changed and are no more DZ for VAT purpose.
Dubai Textile City was a DZ from 01-01-2018 to 01-04-2021.
Free Zone Area in Al Quoz was a DZ from 01-0-2018 to 01-07-2021.
List of Designated Zones in Emirate of Sharjah.
1: Hamriyah Free Zone. (from 01-01-2018).
2: Sharjah Airport International Free Zone. (from 01-01-2018).
List of Designated Zones in Emirate of Ajman.
1: Ajman Free Zone. (from 01-01-2018)
List of Designated Zones in Emirate of Umm al Quwain.
1: Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port. (from 01-01-2018).
2: Umm Al Quwain Free Trade Zone on Sheikh Mohammed Bin Zayed Road. (from 01-01-2018).
List of Designated Zones in Emirate Ras Al Khaimah.
1: RAK Port Free Zone. (from 01-01-2018)
2: RAK Maritime City Free Zone. (from 01-01-2018)
3: Al Hamra Industrial Zone – Free Zone. (from 04-07-2019).
4: Al Ghail Industrial Zone –
Free Zone. (from 04-07-2019).
5: Al Hulaila Industrial Zone – Free Zone. (from 04-07-2019).
Th following designated zones status is changed and are no more DZ for VAT purpose.
RAK Airport Free Zone. (from 01-01-2018 to 04-07-2019).
List of Designated Zones in Emirate of Fujairah.
1: Fujairah Free Zone. (from 01-01-2018).
2: Fujairah Oil Industry Zone (FOIZ ). (from 01-01-2018).
The list may change thereafter and shall be updated upon any new decision, always refer updated list while assessing taxability of your transactions with Free Zones customer and suppliers.
Download the pdf file of this decision from Federal Tax Authority.
