Free zones are designated economic areas offering 100% foreign ownership, tax exemptions, and streamlined regulations to attract international business and investment.
| Major UAE Free Zones | Focus |
| DIFC | Financial services |
| ADGM | Financial services (Abu Dhabi) |
| DMCC | Commodities, trade |
| JAFZA | Logistics, warehousing |
| Dubai Silicon Oasis | Technology |
| Dubai Media City | Media and creative industries |
| Free Zone Benefits | Advantage |
| 100% foreign ownership | No UAE partner required |
| 0% corporate tax | On qualifying income |
| No personal income tax | Salaries and dividends tax-free |
| Full profit repatriation | No capital controls |
| Customs benefits | Import/export facilitation |
| Can own mainland property | Free zone companies can hold freehold |
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