DTMFZA

Laws and Regulations

Dubai Technology & Media Free Zone (the 'Free Zone') was established in 2000 by a decree and has a distinct legal status in the UAE.  Dubai Technology & Media Free Zone Authority (DTMFZA) is the sole independent regulator of the Free Zone.  DTMFZA develops and implement transparent regulations, in accordance with international standards, which ensure that the companies operating in The Free Zone are able to compete effectively, globally.  
 
Dubai Technology & Media Free Zone is exempt from the provision of the UAE Commercial Companies Law, which requires companies to be at least 51% owned by UAE nationals. Companies operating within the Free Zone may be 100% foreign-owned and benefit from a guarantee that corporate tax and income tax will not be applied for 50 years.  The 50 year ‘tax holiday’ for companies operating in the Free Zone is guaranteed by the Government of Dubai under Article 15 of Law No. 1 of 2000 of the Emirate of Dubai.

In addition, whilst certain goods imports to the UAE are subject to UAE customs duty, the Free Zone is exempt from customs duty. This exemption applies to all imports to the Free zone, as well as ‘re-exports’ to destinations outside of the UAE.  However, if imported goods are re-exported  to destinations within the local UAE market, then customs duty is payable on those goods at the time of re-export.  
 
Under the UAE Agencies Law, a free zone entity is not permitted to sell their products or services directly to the local UAE market but can do so legally through a locally appointed agent, sales representative, distributor or mother Company, with a license issued by Dubai Economic Department. Customs duty is payable when the goods are released to the local market. However, potential customers may visit the premises of the free zone licensee to view goods or seek a consultancy service, and free zone entities can directly purchase services and products, from and within the UAE, without an agent.
 
All the laws issued in the UAE can be viewed at the Ministry of Justices’ website

The laws and regulations described in this section of the website ('Laws & Regulations') apply to companies operating in The Free Zone.

The Zoning Regulations that apply in the Free Zone can be accessed from the dedicated section for 'Developers, Consultants and Contractors'.