Integrated Free Zone in Dubai - DIEZ
- Oct 7, 2024
- 3 min read
Dubai Integrated Economic Zones Authority (DIEZ) was established under Law No. (16) of 2021 concerning the establishment of the Dubai Integrated Economic Zones Authority, with the aim of enhancing Dubai's position as a leading global business hub by providing a sophisticated and multi-modal ecosystem, building a global network, and offering a comprehensive range of high value-added industries.
Dubai Integrated Economic Zones Authority works on unifying and integrating the products and services of the following areas as integrated economic zones:
Dubai Airport Free Zone

Dubai Silicon Oasis

Dubai CommerCity

The Dubai Integrated Economic Zones Authority enjoys legal personality, financial and administrative independence, and the legal capacity necessary to carry out its business and transactions, ensuring that it achieves its objectives. It is wholly owned by the foundation.
What Are the Authority's Objectives to Promote Investment?
Article 5 of Law No. 16 of 2021, concerning the establishment of the Dubai Integrated Economic Zones Authority, states the following objectives for the authority:
Elevate the emirate’s status as a regional and global destination for investment in all its forms.
Contribute to implementing the emirate’s strategic priorities.
Help shape an economic map for the emirate.
Achieve integration between integrated economic zones.
Promote the emirate as a commercial, industrial, service, and professional hub.
Support small and medium-sized enterprises and adopt creative ideas and projects.
What Are the Main Factors Encouraging Investment in the Integrated Economic Zones?
1. Customs Exemptions:
Goods imported into the free zone or manufactured, produced, or developed therein are exempt from customs duties and are not subject to any duties upon export outside the country.
Goods stored or used in any activities within the free zone are also exempt from customs duties.
Goods exported from the free zone to the customs territory of the emirate are treated as being imported from abroad for the first time.
2. Zero Percent Rate:
Without prejudice to the applicable tax laws in the country, licensed entities operating in the free zone and individuals working in these entities are subject to a zero percent rate for 50 years starting from the effective date of the aforementioned Law No. 16. This period is extendable by a similar period by decision of the ruler, covering the following:
All taxes, including income tax, for operations within the free zone.
Taxes on the transfer of assets, profits, salaries, or wages to any party outside the free zone, as well as profits resulting from mergers, splits, or changes in legal structure of licensed entities.
Entities of the authority, licensed entities operating in the free zone, and individuals working in these entities are exempt from any restrictions on the transfer of capital, profits, or wages in any currency to any destination outside the free zone for 50 years from the effective date of the aforementioned law. This period may be extended for a similar period by decision of the ruler.
3. Protection Against Nationalization:
Licensed entities and their assets, as well as the assets of their employees, are not subject to any nationalization or restrictions on private ownership throughout their operations in the integrated economic zones.
4. Exemption from Certain Legislations:
The authority or licensed entities are not subject to the legislations of Dubai Municipality, the Department of Economic Development, or the authorities and powers within their jurisdiction regarding their operations within the free zone, except for legislations related to public health, safety, environment, and food control.
About ILS Consultancy
At ILS Consultancy, we support you with our specialized advisory and legal team in establishing companies in the UAE and its affiliated free zones. We have extensive expertise in the systems, laws, and regulations of the free zones and provide guidance and support for starting your projects and business activities within the UAE and its free zones.
For more details, contact us:
Email: info@ilsconsultancy.ae
+971555611565
+971 50 116 2548
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