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UAE Free Zones

Abu Dhabi Free Zones 2026: ADGM, KEZAD, Masdar City, twofour54 and ADAFZ Compared

Abu Dhabi free zones 2026: ADGM, KEZAD, Masdar City, twofour54 and the airport free zone compared on cost, visas, tax and mainland access. Get expert help.

Mir Ali
Mir Ali Founder & Licensed PRO Consultant, MIRDXB PRO
Updated 26 Sep 2026 40 min read
Abu Dhabi free zones: illustrative image of the Abu Dhabi Corniche

Key takeaways

  • Abu Dhabi free zones on the federal u.ae list are five: Abu Dhabi Global Market (ADGM), Khalifa Economic Zones Abu Dhabi (KEZAD), Masdar City Free Zone, twofour54 and Abu Dhabi Airports Free Zone (ADAFZ). Each is licensed by a different authority.
  • Abu Dhabi free zones do very different jobs. ADGM is the financial centre with English common law; KEZAD is industrial land and logistics by Khalifa Port; Masdar City is technology, clean energy and research; twofour54 is media and gaming; ADAFZ is air cargo and low-cost desks at three airports.
  • Hub71 is not a free zone. It is a technology ecosystem based in ADGM. Its start-ups still need a licence, usually ADGM’s Tech Start-up licence, for which a Hub71 eligibility letter is compulsory.
  • Published entry prices (checked 26 September 2026): ADAFZ from AED 6,000 without a visa; Masdar City from AED 7,000 plus VAT without a visa; KEZAD from AED 9,450 including VAT with one visa; twofour54 waives its licence and registration fees for new companies for two years; ADGM from USD 1,500 (Tech Start-up) or USD 5,800 (non-financial).
  • Every Abu Dhabi free zone visa runs through ICP, not Dubai’s GDRFA, and the residence file starts with 1. KEZAD, Masdar City and ADAFZ limit sponsored staff to working inside the zone unless the zone allows otherwise.
  • VAT designated zones: KEZAD’s Khalifa Industrial Zone and Khalifa Port free trade zone, and the three airport free zones, are on the list. ADGM, Masdar City and twofour54 are not.
  • Mainland access comes through ADDED. ADGM, twofour54 and KEZAD have published dual licence routes with the Abu Dhabi Department of Economic Development (ADDED); Masdar City and ADAFZ need written authorisation or an ADDED licence.
  • 0% corporate tax is conditional on Qualifying Free Zone Person status and qualifying income (Cabinet Decision No. 100 of 2023; Ministerial Decision No. 229 of 2025). Consulting, media and most software income does not qualify.
Comparing Abu Dhabi free zones for your company? Tell us your activity, how many visas you need and whether you need a desk, an office, a warehouse or land. We reply in writing with the zone that fits, the published fees and what to ask before you pay.

Ask about Abu Dhabi free zones

Abu Dhabi free zones are the areas of the emirate where a company can be wholly foreign-owned, licensed by a free zone authority instead of the Abu Dhabi Department of Economic Development, and sponsor residence visas through that authority; the federal u.ae portal lists five: ADGM, KEZAD, Masdar City, twofour54 and Abu Dhabi Airports Free Zone. Most UAE free zones are created by emirate legislation. The exception is the financial free zone: ADGM, like DIFC in Dubai, is established under Federal Law No. 8 of 2004 on financial free zones and Federal Decree No. 15 of 2013, which is why it can apply English common law. The other four Abu Dhabi free zones rest on Abu Dhabi law: KEZAD’s regulations cite Emiri Decree No. 6 of 2006, Masdar City operates under Abu Dhabi Law No. 6 of 2023, twofour54’s Creative Zone under Abu Dhabi Law No. 8 of 2022, and the airport free zone under a 2010 Executive Council declaration and Emiri Decree No. 5 of 2006.

This is a decision guide. It puts the five Abu Dhabi free zones side by side, shows which suits which business, explains what each publishes about cost, visas, tax and mainland access, and flags where official pages disagree. For depth on any single zone, follow the links to our full guides. Most of our clients are also weighing business setup in Dubai, so we compare each Abu Dhabi free zone with Dubai where it changes the answer.

Every fact below comes from our five Abu Dhabi zone guides, researched from official sources and checked on 26 September 2026. Where sources conflict, we show both or leave the figure out.

How many free zones in Abu Dhabi? The official lists

  • The federal list. The u.ae page “Starting a business in a free zone” (updated 6 May 2026) lists, for Abu Dhabi: “Masdar City, Khalifa Economic Zones Abu Dhabi (KEZAD), Abu Dhabi Global Market (ADGM), Abu Dhabi Airports Free Zone, twofour54”. Those five are the Abu Dhabi free zones this guide compares.
  • The ADDED list. ADDED’s “Mainland and Free Zones” page (updated 24 September 2026) still names the Industrial City of Abu Dhabi (ICAD) under “Free zones in Abu Dhabi”. ICAD was run by ZonesCorp until ZonesCorp was folded into KEZAD Group in September 2022; KEZAD now calls Musaffah “ICAD 1” and advertises no free zone units there, and ICAD is not on the VAT designated zones list. Treat an ICAD company as an Abu Dhabi mainland company unless KEZAD confirms a free zone unit in writing.
  • The VAT list. The Federal Tax Authority’s designated zones list names five Abu Dhabi entries, all tied to KEZAD or the airports. It is a tax list, not a licensing list; see the tax section.
  • The name that is not a free zone. Hub71 describes itself as “a global tech ecosystem”. It sits in ADGM and runs incentive programmes, but it does not license companies.
KEZAD is two jurisdictions in one park

KEZAD runs a free zone of about 100 of its 550 sq km and a much larger Domestic Economic Zone that is Abu Dhabi mainland. The two can sit side by side in the same logistics park. Always ask whether a KEZAD unit is “free zone” or “domestic” before you sign.

Abu Dhabi free zones compared: the master table

Every value comes from the structured facts behind each Abu Dhabi free zone guide, checked on 26 September 2026. “Not published” means the zone does not publish it.

Abu Dhabi free zoneAuthorityBest forLegal formsLowest published costOfficial setup timeVAT designated zoneMainland route
ADGM company setupADGM Registration Authority; Financial Services Regulatory Authority (FSRA) for regulated activities; ADGM CourtsFSRA-regulated asset managers, funds, brokers, banks and virtual asset firms; family offices and foundations; holding and SPV structures; professional firms serving Abu Dhabi institutions; Hub71 tech start-upsPrivate company limited by shares, Restricted Scope Company, public company, guarantee, unlimited, protected cell and investment companies, branch, LLP, general and limited partnerships, SPV, foundation, DLT foundationFoundation USD 1,000 (renewal 500); Tech Start-up USD 1,500 a year for 3 years; SPV USD 1,900 (1,400); retail USD 2,800 (2,300); non-financial USD 5,800 (5,300); financial USD 17,000 (16,500) (Schedule of Fees 2025)Approval within 10 business days once requirements are met; foundation 3 to 5 days; establishment card 5 working days; e-channels 1; visa about 7; FSRA no fixed timeNoADDED licence outside ADGM; ADGM-ADDED dual licence (agreement of 14 November 2017) for eligible entities
KEZAD company setupKEZAD Group (AD Ports Group); free zone documents in the name of the ADFZ AuthorityManufacturers needing land near a deep-water port; metals, polymers, food, chemicals and automotive clusters; regional distributors and 3PLs; groups wanting free zone and mainland entities in one parkLimited liability company (name ends “Ltd”; 2 directors and a secretary); branch of a foreign or UAE companyStart-up package AED 9,450 a year including VAT with one visa; registration and new licence AED 0; renewal after 2 years AED 5,000 (general trading AED 15,000); establishment card AED 1,000“Company Set-up in 24 Hours” for start-up packages; nothing published for land or warehouse projectsYes: Khalifa Industrial Zone and Free Trade Zone of Khalifa Port; Domestic Economic Zone noDistributor or agent; ADDED dual licence without an extra office; or a Domestic Economic Zone company
Masdar City free zone company setupMasdar City Free Zone (MCFZ)Clean energy and climate tech, AI and software, life sciences, autonomous mobility and drones, consultants and regional offices, freelancersFree zone LLC (name ends “Limited”; one natural-person director; secretary required; no minimum capital); branch of a foreign or UAE companyStartup package AED 7,000 plus 5% VAT (licence only); Business One AED 17,500 plus VAT with one visa“Within a few working days” once documents are submitted and approvedNoNo operation outside Masdar City on the licence alone unless authorised in writing; ADDED licence, distributor or mainland company
twofour54 company setupCreative Media Authority (CMA); twofour54 (ADNEC Group) runs the campus and the tawasol service deskFilm, TV and post-production; gaming and e-sports; advertising, branding and content agencies; broadcasters and publishers; media freelancersFZ-LLC; branch; sole proprietor (freelancer)Business licence AED 15,000 plus AED 3,500 registration, renewal AED 12,500, with licence, registration and first renewal waived for new partners; freelance AED 4,500 a year or AED 2,250 for 6 months, waivedFreelance licence within 14 working days, excluding visa; company timeline not publishedNoDED (now ADDED) branch licence without a second office under an agreement of 18 February 2018
Abu Dhabi Airports Free ZoneAbu Dhabi Airports Free Zone, run by Abu Dhabi Airports Company (ADAC); owned by ADQAir freight forwarders, e-commerce fulfilment, aerospace and MRO, pharma and perishables cold chain, low-cost service licences near the airportFZ-LLC (natural or corporate shareholders); branch of a UAE or foreign companyStarter AED 6,000 (no visa); Entrepreneur AED 8,000; Startup Pro AED 12,000 (one visa); Enterprise AED 16,000; visa AED 1,500 plus AED 2,500 refundable deposit; establishment card AED 1,000Licence on “Day 3 – 4”, documents reviewed within 48 hours; also “as little as 7 days”Yes: Abu Dhabi Airport Free Zone; Al Ain and Al Butain airport free zones (brochure: certain districts)Not on the ADAFZ licence alone unless ADAC authorises in writing; distributor, ADDED licence or mainland company

Read across the rows and the Abu Dhabi free zones sort themselves. Two publish real fee schedules (ADGM and KEZAD’s tariff), three publish packages (KEZAD, Masdar City and ADAFZ), one waives its licence fee altogether for two years (twofour54). Only KEZAD and ADAFZ carry VAT designated zone status. Only ADGM has its own regulator, courts and employment law.

Abu Dhabi free zones compared: ADGM, KEZAD, Masdar City, twofour54 and Abu Dhabi Airports Free Zone by authority, best use, entry price, visas, setup time, VAT designated zone status and mainland route
The five Abu Dhabi free zones on one page, from each zone’s published figures (checked 26 September 2026).

Choose by business type: the best free zone in Abu Dhabi for each profile

To pick an Abu Dhabi free zone, start from the activity, your customers and what you physically need. The matrix gives one to three Abu Dhabi free zone options per profile, with the reason.

Business typeBest Abu Dhabi free zone optionWhy
Trading and logisticsKEZAD (sea); ADAFZ (air)KEZAD sits beside Khalifa Port with warehouses from 300 sq m and designated zone status. ADAFZ offers airside access and a cargo terminal; among its published packages, only Enterprise allows trading.
E-commerceADAFZ; KEZAD for bulk fulfilmentADAFZ lists e-commerce and logistics first among its sectors. KEZAD warehouses suit stock held for regional distribution.
Technology and softwareMasdar City; ADGM Tech Start-up (Hub71 members)Masdar publishes packages from AED 7,000 and targets AI, clean tech and ICT. ADGM’s Tech Start-up licence is USD 1,500 a year for three years but needs a Hub71 letter and is not open to technology service providers.
Media and creativetwofour54A media-only zone with a two-year fee waiver, studios, a 300,000 sq m backlot and Authority sponsorship of staff.
Consultancy and professional servicesMasdar City; ADGM for clients who are Abu Dhabi institutions; ADAFZ Starter for residentsMasdar and ADAFZ have low entry prices. ADGM’s non-financial licence costs more but gives English law and a financial-centre address.
Industrial and manufacturingKEZADThe UAE’s largest industrial land bank, with published land rates and a mainland Domestic Economic Zone on the same master plan.
Financial and regulated servicesADGMThe FSRA authorises banks, asset managers, brokers, insurers and virtual asset firms; the other four zones are not financial regulators.
Healthcare and life sciencesMasdar City (research); KEZAD (life sciences manufacturing)Masdar has a life sciences cluster and names the Department of Health Abu Dhabi as the regulator; KEZAD lists life sciences among its industrial clusters.
Education and trainingMasdar City; ADGM Category BNo Abu Dhabi free zone is education-specific. Masdar hosts universities and research; check the education regulator’s approval for your activity.
Crypto and virtual assetsADGMVirtual asset activities are regulated by the FSRA; a DLT foundation is available for Web3 projects (USD 15,000 in year one).
Freelancerstwofour54 (media roles); Masdar City freelancer licencetwofour54 lists 88 general and 33 gaming freelance roles, with fees waived for two years; Masdar issues a freelancer licence.
Holding company or SPVADGMThe ADGM SPV is USD 1,900 in year one and USD 1,400 a year; foundations from USD 1,000. Non-exempt SPVs and foundations must use a licensed company service provider.

If two options still look equal, the tie-breakers are usually where your staff will work (three of the five Abu Dhabi free zones restrict sponsored staff to the zone), whether you need to invoice mainland government clients, and whether your goods need designated zone treatment.

Decision chart for choosing among Abu Dhabi free zones: ADGM for finance and holding structures, twofour54 for media, KEZAD for sea trade and land, Abu Dhabi Airports Free Zone for air cargo, Masdar City for technology and services
Which Abu Dhabi free zone fits: the first “yes” points to the zone to look at first.

The five Abu Dhabi free zones in brief

These profiles of the free zones in Abu Dhabi are written for the decision. Each ends with the question that usually settles whether that Abu Dhabi free zone is right for you.

ADGM: the financial Abu Dhabi free zone with English common law

Abu Dhabi Global Market covers Al Maryah Island and, since Cabinet Resolution No. 41 of 2023, Al Reem Island: 14.38 million square metres in the city centre. Three independent bodies run it: the Registration Authority (registration, licensing, data protection, employment and visas), the FSRA (regulated financial and virtual asset firms) and the ADGM Courts. English common law and equity apply directly under the Application of English Law Regulations 2015. On 8 September 2026 ADGM reported 13,974 active licences.

  • Fees are published per category, not per package: USD 5,800 in year one and USD 5,300 a year for a non-financial company; USD 17,000 and USD 16,500 for a financial firm, before FSRA fees; USD 1,900 and USD 1,400 for an SPV. ADGM converts at AED 3.6725 per dollar.
  • Visa quotas follow space: two visas per business centre desk (three for innovation activities), one per 8 sq m of office, three per dedicated desk for Tech Start-ups.
  • Its own employment law: ADGM Employment Regulations 2024, an ADGM work permit (AED 300) for every employee, and gratuity under section 61.
  • Watch for: at least one authorised signatory must be a UAE or GCC national or hold a UAE residence visa. The Tech Start-up FAQ still quotes a USD 4,000 emergent-stage fee against USD 1,500 on the 2025 schedule; settle it with the Registration Authority in writing.

The deciding question: do you need a financial regulator, English law or an internationally recognised holding structure? If yes, ADGM is the best free zone in Abu Dhabi for you. If not, it is usually more than you need. See our ADGM company setup guide.

KEZAD: the industrial Abu Dhabi free zone beside Khalifa Port

KEZAD Group, part of AD Ports Group, was formed on 19 September 2022 by merging KIZAD and ZonesCorp. It runs 12 economic zones over 550 sq km, of which about 100 sq km is free zone, grouped as KEZAD Al Ma’mourah beside Khalifa Port, KEZAD Musaffah (ICAD 1), KEZAD Al Ain and KEZAD Al Dhafra.

  • Legal forms: a limited liability company ending “Ltd” with at least two directors and a secretary, or a branch. The 2011 Companies Regulations still state AED 150,000 minimum capital; KEZAD’s current pages say “No minimum capital requirements”. Confirm in writing.
  • Licences: industrial, trading, general trading (more than 17 products or 3 groups) and service, up to 5 activities on a new licence.
  • Land and space: start-up workstations and offices; light industrial units from 419 sq m; warehouses from 300 to 50,000 sq m; serviced industrial plots at AED 32 to 38 per sq m a year and logistics plots at AED 36 to 45 in Abu Dhabi, AED 15 to 20 in Al Ain, plus an AED 3 service levy.
  • Watch for: a KEZAD licence is never issued without a lease or other “Tenure Document”, and the free zone or domestic status is set unit by unit.

The deciding question: will you make, store or move goods by sea? If yes, KEZAD is usually the best free zone in Abu Dhabi for you. See our KEZAD company setup guide.

Masdar City: the technology and research Abu Dhabi free zone

Masdar City Free Zone licenses businesses inside Masdar City, a planned low-carbon district minutes from Zayed International Airport. Its regulations were rewritten in 2025 under Abu Dhabi Law No. 6 of 2023, so older articles quoting minimum capital, two-director rules or GDRFA processes are out of date.

  • Legal forms: free zone LLC ending “Limited”, with no minimum capital and one natural-person director, but a compulsory secretary; branches of foreign and UAE companies.
  • Licences: standard business, freelancer, non-profit and temporary event licences; over 1,000 activities, with “special activities” priced outside the packages.
  • Published prices: Startup AED 7,000, Innovation AED 12,000 (two-visa quota, flexi desk), Business One AED 17,500 (one free visa and immigration set-up items), Enterprise AED 27,000 (three-visa quota), all plus 5% VAT.
  • Watch for: two Masdar pages price a flexi desk differently (AED 6,000 and AED 10,000), and start-up package clients “convert to signature package upon completion of 3 years”, at a price Masdar does not publish.

The deciding question: is your business a service, research or technology company that holds no stock? If yes, Masdar City is a natural Abu Dhabi free zone for you. See our Masdar City free zone company setup guide.

twofour54: the media and gaming Abu Dhabi free zone

twofour54 is the brand and operator on Yas Island; the legal zone is the Creative Zone, regulated by the Creative Media Authority under Abu Dhabi Law No. 8 of 2022. The CMA lists 48 general media, 25 gaming and e-sports and 11 broadcast and publishing business activities, plus 88 general and 33 gaming freelance roles.

  • Fee waiver: since December 2018 the CMA has waived licence and registration fees for new partners and freelancers for their first two years; in the fee table the new business licence (AED 15,000), registration (AED 3,500) and first renewal (AED 12,500) are shown as waived.
  • Sponsorship: the Authority sponsors every non-GCC employee under a facilitation agreement and may limit numbers; the federal labour law applies.
  • Company officers: an FZ-LLC needs two directors, a secretary and an Authority-approved general manager, but no minimum capital; small companies can skip the audit.
  • Watch for: space, visa and service costs are not published online, and the waiver covers CMA licence and registration fees only.

The deciding question: is your business content-led? If it sells its own goods online or builds non-media software, twofour54 is the wrong zone. See our twofour54 company setup guide.

Abu Dhabi Airports Free Zone: air cargo and low-cost desks at three airports

ADAFZ licenses companies at Zayed International, Al Bateen Executive and Al Ain International airports. It is wholly owned by ADQ and operated by Abu Dhabi Airports, and describes “88 million sqm of land across three airports”.

  • Packages: Starter AED 6,000 (two service activities, no visa), Entrepreneur AED 8,000 (quota for two visas), Startup Pro AED 12,000 (one visa included with stamping and Emirates ID), Enterprise AED 16,000 (trading and services, two-visa quota).
  • Visa costs: AED 1,500 per two-year employee visa (excluding medical, Emirates ID and insurance), a refundable AED 2,500 deposit, an AED 1,000 establishment card valid three years, and an AED 1,500 annual online system renewal.
  • Watch for: the pages do not say whether VAT is included or what “After 2 Years: Upgradable” means; land, warehouse and office rents are quoted on request.

The deciding question: do your goods move by air, or do you just need a cheap Abu Dhabi licence near the airport? Either way, ADAFZ deserves a look. See our Abu Dhabi Airports Free Zone guide.

Not sure which Abu Dhabi free zone suits your plan? Send us a two-line description of the business, where your staff will work and the visas you need. We will compare the Abu Dhabi free zones for you in writing, with the published fees.

Compare Abu Dhabi zones for me

Abu Dhabi free zone or mainland?

Our free zone vs mainland guide covers the general trade-off. For an Abu Dhabi free zone, three features change the usual answer.

  • Dual licences exist. ADDED’s “Mainland and Free Zones” page lists “Dual licensing options” among the benefits of Abu Dhabi’s free zones. ADGM (agreement of 14 November 2017), twofour54 (18 February 2018) and KEZAD publish their own routes, so a free zone company can often serve mainland clients without opening a second office. Neither ADDED nor the zones publish the fee or the eligible activity list; ADDED sets both at application.
  • KEZAD’s Domestic Economic Zone is mainland. It offers “up to 100% foreign ownership in over 1,100 activities”, direct UAE sales, “Made in UAE” certification and Abu Dhabi industrial incentives, but standard VAT and no Qualifying Free Zone Person status.
  • Employment rules differ. A mainland company’s staff hold MOHRE work permits under the federal labour law. ADGM staff are under ADGM’s own Employment Regulations 2024. twofour54 applies the federal labour law inside the zone. KEZAD, Masdar City and ADAFZ sponsor staff through the zone with work limited to the zone.
PointAbu Dhabi free zone companyAbu Dhabi mainland company (incl. KEZAD Domestic Economic Zone)
Licensed byThe zone authorityADDED
Selling in the UAEDistributor, agent, dual licence or written authorisation, depending on the zoneDirect
Corporate tax0% on qualifying income for a Qualifying Free Zone Person; otherwise 9% above AED 375,0009% above AED 375,000
VATDesignated zone treatment for certain goods in KEZAD and the airport zones onlyStandard
VisasSponsored through the zone, via ICPMOHRE work permit and ICP residence
Industrial incentivesGenerally not the targetEnergy tariff, land rebate and local content programmes aimed at mainland industry

The rule of thumb for an Abu Dhabi free zone decision: if your customers are Abu Dhabi government or mainland companies, price an ADDED dual licence or a mainland entity from day one. If your customers are abroad, other free zone companies or online, an Abu Dhabi free zone company is usually the better base. If your team and clients are in Dubai, read our Dubai mainland company formation guide first.

Abu Dhabi free zone cost: how to read the prices

The five Abu Dhabi free zones publish prices in different ways: ADGM a US dollar fee schedule by category, KEZAD packages and a tariff, Masdar City and ADAFZ packages plus visa costs, twofour54 a fee table its own waiver reduces to zero for two years.

Published entry prices of the Abu Dhabi free zones

Abu Dhabi free zone and offerPublished priceVisasSpaceSource and date
ADAFZ StarterAED 6,000NoneSmart deskadafz.ae, 26 Sep 2026
Masdar City StartupAED 7,000 plus 5% VATNoneNone (licence and registration only)masdarcityfreezone.com, 26 Sep 2026
ADAFZ EntrepreneurAED 8,000Quota for 2Flexi deskadafz.ae, 26 Sep 2026
KEZAD start-up package, 1 visaAED 9,450 a year including VAT (AED 22,575 for 3 years)1Workstation or officekezadgroup.com, 26 Sep 2026
ADAFZ Startup ProAED 12,0001 included, with stamping and Emirates IDDedicated spaceadafz.ae, 26 Sep 2026
Masdar City InnovationAED 12,000 plus VATQuota for 2Flexi deskmasdarcityfreezone.com, 26 Sep 2026
Masdar City Business OneAED 17,500 plus VAT“One free visa”Flexi desk litemasdarcityfreezone.com, 26 Sep 2026
twofour54 business licence (5 activities)AED 15,000 plus AED 3,500 registration, waived for new partners; renewal AED 12,500, first renewal waivedSponsored by the Authority; number agreedHot-desk to private office (prices not published)CMA fee table, 26 Sep 2026
ADGM Tech Start-upUSD 1,500 a year for 3 years (Hub71 letter needed)3 per dedicated deskDedicated deskADGM Schedule of Fees 2025
ADGM non-financial (Category B)USD 5,800 in year one; USD 5,300 renewal2 per business centre deskBusiness centre or officeADGM Schedule of Fees 2025

On those figures, the cheapest free zone in Abu Dhabi for a licence without a visa is ADAFZ’s Starter at AED 6,000, followed by Masdar City’s Startup at AED 7,350 with VAT. For a licence with one visa, KEZAD’s start-up package at AED 9,450 including VAT is the lowest headline price, and it falls further per year on the three-year term. ADAFZ’s Startup Pro (AED 12,000) and Masdar’s Business One (AED 18,375 with VAT) include more of the immigration steps in the price. twofour54 can be cheaper still in years one and two for a media company, because the CMA licence fee is waived, but its space and visa charges are not published.

Compare totals, not headlines

KEZAD does not say whether its package price covers visa processing or only the visa allocation; Masdar does not say whether Business One’s “one free visa” covers its AED 3,050 visa package; ADAFZ does not say whether its package prices include VAT. Ask each Abu Dhabi free zone to answer in writing before you compare.

The Abu Dhabi free zone cost lines packages leave out

  • Establishment card and e-channel. ADGM AED 1,127.27 and AED 4,197.27; KEZAD AED 1,000; Masdar City AED 1,600 and AED 2,600; ADAFZ AED 1,000 plus an AED 1,500 annual online system renewal.
  • Visa fees and deposits. ADGM from AED 3,237.39 for a two-year employment visa applied from abroad, plus a work permit; Masdar AED 3,050 plus an AED 2,500 deposit; ADAFZ AED 1,500 plus an AED 2,500 deposit.
  • Medical test, Emirates ID and health insurance, which Abu Dhabi requires for employees. Masdar lists AED 350 and AED 450 for the first two; most zones do not.
  • Space. ADGM desks and offices are priced by landlords; twofour54 space is not published; KEZAD land carries the AED 3 levy, escalation and deposits outside start-up packages.
  • Company service provider fees for most ADGM SPVs and foundations, and FSRA fees for Category A firms.
  • Extra activities. Masdar charges AED 2,500 per general and AED 5,000 per special activity; twofour54 AED 1,000 per activity above five.
  • Attestation, translation and outside approvals for corporate shareholders and regulated activities.
  • Renewals. KEZAD’s licence renewal “after 2 years” is AED 5,000 (AED 15,000 general trading); twofour54 renewal is AED 12,500 from the second renewal; Masdar start-up packages convert to an unpublished signature package after three years.
  • Audit. Required by KEZAD and Masdar City, by twofour54 unless the company is small, and needed by any company claiming Qualifying Free Zone Person status.

We never publish our own fee on a guide. Government and free zone fees are passed on at cost, and our fee is quoted in writing before we start; see our fees page.

Visas and residency across the Abu Dhabi free zones

Residence for every Abu Dhabi free zone company runs through the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP), not Dubai’s GDRFA, and Abu Dhabi residence files start with the digit 1. You do not usually apply to immigration yourself: each Abu Dhabi free zone’s government services desk files on the company’s behalf. Our ICP vs GDRFA guide explains how the Abu Dhabi route differs from Dubai’s.

One naming conflict to be aware of

ADGM and Masdar City pages still mention an Abu Dhabi “General Directorate of Residence and Foreigners Affairs”, while other pages from the same zones say files are registered with ICP, which handles Abu Dhabi residency. In practice the zone files with ICP.

How many visas each Abu Dhabi free zone allows

Abu Dhabi free zoneAllocation basisWhat is publishedWhere sponsored staff may work
ADGMBy spaceBusiness centre desk 2 (3 for innovation activities); office 1 per 8 sq m; hotel 1 per 20 sq m; retail or restaurant 1 per 6 sq m; kiosk 3; Tech Start-up 3 per dedicated deskADGM employer; every employee also needs an ADGM work permit
KEZADBy package; otherwise agreedStart-up packages with 1 to 4 visas; no ratio published for warehouses, land or offices“Shall only work in ADFZ”, but may live anywhere in the UAE, unless KEZAD allows otherwise
Masdar CityBy desk or packageFlexi desk lite 1, flexi desk 2, flexi desk plus 3, dedicated desk 4; offices by agreement; MCFZ may limit numbers“Shall only work from Masdar City”, with exceptions for specialist consultancy, installation and maintenance
twofour54Authority sponsorshipNo ratio; the Authority may limit how many people it sponsors for a licenseeStaff may work for more than one licensee and move within the zone
ADAFZBy package; otherwise agreedStarter none; Entrepreneur and Enterprise quota for 2; Startup Pro 1 included; facilities by agreement“Shall only work in Abu Dhabi Airports Free Zone” unless ADAC permits

The work-location rule matters more than most founders in free zones in Abu Dhabi expect. A consultant sponsored by a KEZAD, Masdar City or ADAFZ company who spends most days at mainland client sites needs the zone’s written permission, a dual licence or a different structure. ADGM avoids the problem differently: its companies take an ADDED licence under the dual licence route when they work outside ADGM.

The Abu Dhabi free zone visa sequence

  1. Establishment card and e-channel for the company (ADGM 5 working days and 1 working day; other zones publish no time). See our establishment card guide.
  2. Sponsorship paperwork where the zone requires it: KEZAD’s and ADAFZ’s Personnel Sponsorship Agreement, twofour54’s facilitation agreement before engaging any employee.
  3. Entry permit for someone outside the UAE, or an in-country status change.
  4. Medical fitness test at an approved Abu Dhabi centre (Abu Dhabi uses its own screening centres); see our medical fitness test service.
  5. Emirates ID biometrics; our Emirates ID typing service covers the application.
  6. Health insurance, which Abu Dhabi requires employers to provide, then the residence visa.
  7. ADGM only: an ADGM work permit for each employee, applied for before they start and paid by the employer.

Only one Abu Dhabi free zone, ADGM, publishes a visa time (about 7 working days, “excluding any unforeseen delays from the competent authority”). twofour54’s 14-working-day freelance estimate explicitly excludes visa issuance.

Owners, families and Golden Visas in an Abu Dhabi free zone

  • Owners. A resident shareholder uses one visa in the quota. ADGM lists no separate investor visa: a working shareholder takes an ADGM visa as an employee, and an owner already resident on another visa needs only the work permit. twofour54’s general manager must be sponsored by the Authority unless a GCC national, so a founder who runs the company usually takes that role.
  • Families. Visa holders sponsor dependants through their zone and ICP under the federal salary and housing rules. ADGM publishes dependant visa fees from AED 2,094.89 to AED 3,519.74.
  • Golden Visa. Investors, entrepreneurs and specialists can apply through ICP; KEZAD gives Golden Visa holders 25% off free zone office packages and 10% off land and warehouse leases, and Masdar City and twofour54 run Golden Visa support. See our Golden investor visa service.

For visa-only work on an existing company, our free zone visa service handles new visas, renewals and cancellations.

Tax in the Abu Dhabi free zones

Corporate tax for an Abu Dhabi free zone company

Every company in an Abu Dhabi free zone is within Federal Decree-Law No. 47 of 2022: 0% on taxable income up to AED 375,000 and 9% above. A free zone company pays 0% on qualifying income if it is a Qualifying Free Zone Person under Cabinet Decision No. 100 of 2023: adequate substance in the zone, qualifying income only, non-qualifying revenue within the lower of AED 5 million or 5% of revenue, audited financial statements, transfer pricing compliance and no election for the standard rates. Qualifying activities are listed in Ministerial Decision No. 229 of 2025, issued on 28 August 2025, which repealed Ministerial Decision No. 265 of 2023 with effect from 1 June 2023.

Abu Dhabi free zoneActivities that often qualifyActivities that usually do not
ADGMRegulated fund, wealth and investment management; holding shares and securities; regulated reinsurance; headquarters, treasury and financing services to related partiesConsulting, legal and most professional services to third parties
KEZADManufacturing and processing; trading of qualifying commodities; logistics; distribution from a designated zoneRetail sales to UAE consumers; most services to mainland customers
Masdar CityFew typical Masdar activities; goods distribution needs a designated zone, which Masdar is notConsulting, marketing and most services to third parties
twofour54Some income from other free zone persons, case by caseAdvertising, production, content and most media services to third parties
ADAFZLogistics; manufacturing and distribution in or from a designated zone; aircraft financing and leasingConsulting and marketing services to third parties

Small Business Relief is available only to businesses that do not claim Qualifying Free Zone Person status, for periods ending on or before 31 December 2029. A twofour54 freelancer is a natural person: corporate tax applies to individuals only once business turnover passes AED 1 million in a calendar year. Every Abu Dhabi free zone company registers with the Federal Tax Authority within three months of incorporation (FTA Decision No. 3 of 2024) or faces an AED 10,000 penalty. Our corporate tax registration guide walks through it.

“0% tax” and “no VAT” claims on zone pages

KEZAD’s free zone page promises “0% tax-free” and “No VAT”; ADAFZ’s Startup page advertises “0% income tax on capital gains”; Masdar City promotes “tax break benefits”. Since June 2023, corporate tax applies in every free zone and 0% is conditional, while designated zone VAT treatment covers certain goods only.

VAT designated zones among the Abu Dhabi free zones

The Federal Tax Authority’s list under Cabinet Decision No. 59 of 2017, as amended by Cabinet Decision No. 35 of 2018, names these Abu Dhabi entries. The zone guides used the FTA’s published PDF because its web page blocks automated reading; check the current list before relying on it.

Designated zone entryEffectiveWhich Abu Dhabi free zone
Free Trade Zone of Khalifa Port1 January 2018KEZAD
Khalifa Industrial Zone1 January 2018KEZAD
Abu Dhabi Airport Free Zone1 January 2018ADAFZ (Zayed International)
Al Ain International Airport Free Zone18 June 2018ADAFZ
“Al Butain International Airport Free Zone”18 June 2018ADAFZ (Al Bateen)

ADGM, Masdar City, twofour54, KEZAD’s Domestic Economic Zone and ICAD are not on the list. ADAFZ’s brochure speaks of “VAT exemptions on certain districts”, so ask which district your unit is in. Designated zone status can take certain supplies of goods within or between designated zones outside VAT; services, goods consumed in the zone and goods released to the mainland remain taxable. VAT registration is mandatory above AED 375,000 of taxable supplies.

Customs and beneficial ownership in the Abu Dhabi free zones

KEZAD and ADAFZ advertise no duty on goods held in the zone, with duty due when goods enter the UAE or GCC market; Masdar City has no bonded status. On beneficial ownership, Cabinet Decision No. 109 of 2023 (filing within 60 days, changes within 15) applies to KEZAD, Masdar City, twofour54 and ADAFZ companies, but not to ADGM, which as a financial free zone keeps its own beneficial ownership regime and register. Our UBO register guide compares the regimes.

Trading with the mainland from an Abu Dhabi free zone

Each Abu Dhabi free zone licence covers activity in the zone. How each lets you reach mainland customers:

  • ADGM. Entities doing business outside ADGM need an Abu Dhabi DED (now ADDED) licence. Under the agreement announced on 14 November 2017, eligible ADGM entities can hold both licences and serve clients across the emirate from a single ADGM office. Financial services onshore remain subject to federal regulators.
  • KEZAD. Clause 14 of the ADFZ Licensing Regulations bars operating outside the zone on the free zone licence alone. KEZAD says its free zone companies can obtain an additional ADDED licence “without the need for additional offices or business facilities”; alternatively use a distributor or a Domestic Economic Zone company.
  • Masdar City. No operation outside Masdar City on the MCFZ licence alone “unless expressly authorized in writing”; otherwise an ADDED licence or a separate mainland company.
  • twofour54. Since the agreement of 18 February 2018, Media Zone Authority (now CMA) licensees can apply for a DED branch licence “without the need to have a second additional onshore office”, which the regulator said helps firms bid for government tenders.
  • ADAFZ. Clause 15 of its Licensing Regulations bars operating outside the zone “unless authorised in writing by ADAC”; its FAQ says operating directly in the local market “typically requires a mainland licence or a local distributor”. Its previous website listed “Dual License without local sponsor”.

No Abu Dhabi free zone route covers Dubai. Dubai’s Executive Council Resolution No. 11 of 2025 and its Free Zone Mainland Operating Permit (announced by the Dubai Media Office at AED 5,000) were written for companies in Dubai’s own free zones. An Abu Dhabi free zone company that wants to operate from Dubai should ask Dubai’s Department of Economy and Tourism which licence applies, or compare a Dubai licence from the start.

How to set up in an Abu Dhabi free zone, step by step

  1. Choose the zone, vehicle, licence and space. Financial firms go to the FSRA first and obtain in-principle approval before ADGM incorporates them. Tech start-ups seeking ADGM’s incentive licence apply for the Hub71 letter. KEZAD and ADAFZ projects start with the facility. Time: your preparation.
  2. Name and initial approval. ADGM name reservation USD 200 (30 days, extendable); KEZAD “Initial Approval” AED 450 on its tariff; Masdar and twofour54 check names against their rules.
  3. Lease or desk agreement. Every zone requires premises in the zone: ADGM a registered office; KEZAD a “Tenure Document”; twofour54 “appropriate premises”; Masdar and ADAFZ a desk or facility.
  4. Application, documents and KYC on the Abu Dhabi free zone’s portal (ADGM Online Registry Solution, Masdar e-services, ADAFZ digital portal, twofour54 tawasol).
  5. Licence. ADGM “within 10 business days”; KEZAD “24 hours” on start-up packages; Masdar “within a few working days”; ADAFZ “Day 3 – 4”; twofour54 companies not published. u.ae’s general statement is 14 working days.
  6. Establishment card, e-channel and visas through ICP, as above.
  7. Bank account. See our corporate bank account guide; ADGM and Masdar say they facilitate bank access, but the bank decides.
  8. Tax, beneficial owners and data protection. Corporate tax registration within three months; UBO filings; for ADGM, data protection registration (USD 300 a year).

Abu Dhabi free zone documents checklist

WhoWhat Abu Dhabi free zones ask for
Individual shareholders, directors, managersPassport copy; UAE visa and Emirates ID if resident; CV or profile; proof of address (ADGM: not older than three months, in English); a no objection letter from a UAE employer where relevant (KEZAD asks for it in Arabic)
Corporate shareholders and parentsCertificate of incorporation, memorandum and articles, register of directors and members, good standing certificate, board resolution approving the company and naming signatories; ownership chart to the individual beneficial owners
BranchesParent documents; ADGM asks for articles “certified as a true copy, not more than three months ago”, latest audited accounts and a signed lease in ADGM
Company documentsBusiness plan (ADGM, KEZAD and ADAFZ templates); articles on the zone’s template where required (Masdar); twofour54 freelancers add a CV, two references and a letter of intent or business plan
ComplianceUBO declaration; compliance officer or MLRO details for designated non-financial businesses; sector approvals

Attestation rules vary. ADGM asks for certified copies and translations, says board resolutions “do not require notarization”, and its SPV page says no attestation is needed for corporate documents. KEZAD reserves the right to ask for UAE embassy attestation and requires multi-page legal documents to be sealed. Masdar City and ADAFZ expect foreign corporate papers to be notarised, legalised and attested. Banks and immigration may still ask for attested papers; our document attestation service runs the chain.

Abu Dhabi free zones in practice: four composite cases

These cases are built from the situations we see most often. Names and identifying details are left out, and the figures are the published ones.

Case 1: a two-partner advisory firm serving Abu Dhabi institutions

Two partners advise Abu Dhabi funds; one lives in Dubai, one abroad. We compared ADGM Category B (USD 5,800 in year one, then USD 5,300, with two visa slots per business centre desk) with Masdar City’s Innovation package (AED 12,000 plus VAT, two-visa quota). Their clients expected an ADGM address and English-law contracts, and the Dubai-resident partner met the signatory residence rule, so ADGM won. Consulting is not qualifying income, so the tax plan assumed 9% above AED 375,000, and an ADDED dual licence was priced in for onshore engagements.

Case 2: a founder importing packaging for Oman and Saudi Arabia

A one-founder trading company needed a UAE base and one visa. KEZAD’s one-visa start-up package (AED 9,450 for a year including VAT, or AED 22,575 for three years) gave a trading licence, a workstation and the visa allocation. We compared ADAFZ, where only the Enterprise package (AED 16,000) allows trading among the published packages. With customers outside the UAE and goods moving by sea, the KEZAD Abu Dhabi free zone suited; ICP, medical, Emirates ID and insurance were budgeted on top.

Case 3: a post-production studio moving from abroad

A small studio wanted an Abu Dhabi base near sound stages. twofour54 waives the CMA licence and registration fees for new partners for two years, which removed AED 18,500 from year one on the published table. Space and visas, which twofour54 does not publish, went on an itemised quote. Two directors, a secretary and an approved general manager were needed for the FZ-LLC; the founder took the general manager role and the Authority-sponsored visa.

Case 4: a Hub71 software start-up

Three founders were admitted to Hub71. They leased two dedicated desks at ADGM (six visa slots) and took the Tech Start-up licence at USD 1,500 a year for three years. We planned for year four, when the licence moves to Category B (USD 5,300 a year on today’s schedule), and settled the FAQ’s USD 4,000 emergent-stage figure with the Registration Authority in writing.

Does one of these cases look like yours? Send us the outline and we will tell you which Abu Dhabi free zone fits, what the published fees cover and what to ask before you pay.

Discuss my Abu Dhabi case

What circulates online about Abu Dhabi free zones that is not true

ClaimWhat the sources say
“Hub71 is a free zone where you get your licence.”Hub71 is a tech ecosystem based in ADGM. The licence comes from the ADGM Registration Authority (Tech Start-up) or another authority.
“An ADGM non-financial licence costs over USD 10,000.”That was the pre-2025 fee. Since 1 January 2025: USD 5,800 in year one and USD 5,300 a year.
“Every ADGM company needs FSRA approval.”Only Category A firms with regulated activities.
“KEZAD is all free zone.”About 100 of 550 sq km is free zone; many units are Domestic Economic Zone (mainland).
“ICAD is a separate free zone.”ICAD is now KEZAD Musaffah (ICAD 1); KEZAD offers no free zone units there on its setup pages, although ADDED’s page still lists it.
“Abu Dhabi free zone visas are issued by GDRFA.”Residence runs through ICP and the zone’s desk; Dubai’s GDRFA plays no part.
“Free zone companies pay no tax and no VAT.”Corporate tax applies; 0% is only for qualifying income of a Qualifying Free Zone Person. Designated zone VAT treatment covers certain goods in KEZAD and the airport zones only.
“The AED 6,000 or AED 7,000 package includes a visa.”ADAFZ Starter says “No visa included”; Masdar’s Startup package is licence and registration only.
“twofour54 is free.”Only CMA licence and registration fees are waived, for two years. Space, visas, deposits and services are charged.
“An Abu Dhabi free zone licence covers work anywhere in Abu Dhabi.”Each Abu Dhabi free zone limits activity to the zone; mainland work needs an ADDED licence, a dual licence or written authorisation.

How to verify every Abu Dhabi free zone figure in this guide

Figure or ruleWhere to check it
Which authorities license free zones in Abu Dhabiu.ae, “Starting a business in a free zone”; ADDED, “Mainland and Free Zones”
ADGM fees, visa ratios and government services feesADGM Registration Authority “Overview of Fees 2025”; ADGM Corporate Affairs page and GS fee schedule
KEZAD packages, tariff and land rateskezadgroup.com, “Free Zone Business Setup Solutions” and “Tariffs”
Masdar City packages, desks and visa costsmasdarcityfreezone.com, “License and Registration” and “Commercial Leasing”
twofour54 fee table and waivercma.gov.ae licensing page
ADAFZ packages and visa costsadafz.ae home, Startup, Entrepreneur and Enterprise pages
Work-location rulesADFZ Employment Regulations (KEZAD); MCFZ Employment Regulations 2025; ADAFZ Employment Regulations 2011
Designated zonesFederal Tax Authority designated zones list
Qualifying Free Zone Person rulesCabinet Decision No. 100 of 2023; Ministerial Decision No. 229 of 2025

Free zone company setup in Abu Dhabi: how MIRDXB PRO helps

MIRDXB PRO is an independent PRO and company formation consultancy in Al Barsha 1, Dubai. We are not ADGM, KEZAD, Masdar City Free Zone, the Creative Media Authority, twofour54 or ADAFZ, and none of them lists us as an agent or official partner. We act for you.

What we do

  • Compare the five free zones in Abu Dhabi, the Abu Dhabi mainland and Dubai options against your activity, staff location, visas and customers.
  • Check activities against each Abu Dhabi free zone’s list and flag outside approvals; tell you when an FSRA application needs a regulatory lawyer first.
  • Prepare and certify or attest documents for individual and corporate shareholders.
  • Follow the application, licence, establishment card, e-channel, ICP visas and Emirates ID to completion, including ADGM work permits.
  • Price an ADDED dual licence where you will serve mainland clients.
  • Prepare the bank pack and register the company for corporate tax and, where needed, VAT.
  • Keep renewals, audits, beneficial owner filings and visa renewals on a calendar.

How it works

  1. Message us on WhatsApp with your activity, shareholders, visa count and where your team will work.
  2. We reply in writing with the recommended Abu Dhabi free zone, the published fees, the questions to put to the zone and our own fee.
  3. You approve, we collect documents, file with the zone and update you at each step.
  4. After the licence, we run visas, the bank pack and tax registration, then hand over a compliance calendar.

What it costs

Free zone, ICP and other government fees are passed on at cost, with receipts. Our own fee depends on the zone, the structure, attestation and the number of visas, and we quote it in writing before any work starts. See our fees page.

Why founders use us

  • We cite the official source for every rule we rely on, as this guide does, and point out where a zone’s own pages conflict.
  • We cover every Abu Dhabi free zone and the Dubai alternatives, and tell you when a free zone is not the right answer.
  • We handle visas, Emirates ID, medical tests, attestation and tax registration under one roof.
  • Our Al Barsha 1 office is open Monday to Thursday and Saturday 09:00 to 18:00, and Friday 09:00 to 12:00.

To start, see our business setup service, which provides free zone company setup support for Abu Dhabi zones as well as Dubai.

Ready to choose your Abu Dhabi free zone? Send us your activity, visa count and where your team will work, and we will confirm the zone, the published fees and the next steps in writing.

Start my Abu Dhabi company

What we will and will not do

  • We will show you the official source for each rule we rely on, and every zone quotation and receipt.
  • We will tell you if another emirate’s zone, the Abu Dhabi mainland or Dubai fits your plan better.
  • We will quote our fee in writing before we start.
  • We will not promise approval, an FSRA permission, a bank account, a visa number or a processing time that a zone, ICP, a regulator or a bank controls.
  • We will not present ourselves as any free zone authority or as its agent or partner.
  • We will not give tax, legal or regulatory opinions; for FSRA work and tax structuring we work alongside your lawyers and tax agent.

Free zones in other emirates

For the national picture, read our free zones in the UAE guide. The other emirate guides:

Abu Dhabi free zones: frequently asked questions

How many free zones are there in Abu Dhabi?

The federal u.ae portal lists five: Masdar City, Khalifa Economic Zones Abu Dhabi (KEZAD), Abu Dhabi Global Market (ADGM), Abu Dhabi Airports Free Zone and twofour54. ADDED’s own page also names the Industrial City of Abu Dhabi, which is now KEZAD Musaffah and advertises no free zone units. Hub71 is not a free zone.

Which is the best free zone in Abu Dhabi?

The best free zone in Abu Dhabi depends on the business. ADGM suits regulated finance, family offices and holding structures; KEZAD suits manufacturing, trading and logistics by sea; Masdar City suits technology, research and service firms; twofour54 suits media and gaming; ADAFZ suits air cargo and low-cost service licences. Start from your activity and staff location.

What is the cheapest free zone in Abu Dhabi?

On prices published on 26 September 2026, ADAFZ’s Starter package is AED 6,000 without a visa and Masdar City’s Startup AED 7,000 plus VAT. With one visa, KEZAD’s start-up package is AED 9,450 including VAT. twofour54 waives its licence and registration fees for new media companies for two years, but its space and visa costs are not published.

Is Hub71 a free zone?

No. Hub71 is a technology ecosystem based in ADGM that runs incentive programmes for start-ups. It does not license companies. Most Hub71 start-ups take ADGM’s Tech Start-up licence, which requires a Hub71 eligibility letter and at least one dedicated desk, at USD 1,500 a year for three years on the 2025 fee schedule.

Who issues visas for Abu Dhabi free zone companies?

Residence visas are processed through ICP, with the zone’s government services desk filing on the company’s behalf, and the residence file number starts with 1. Dubai’s GDRFA is not involved. ADGM also requires an ADGM work permit for every employee, and twofour54 sponsors every non-GCC employee itself under a facilitation agreement.

Can staff of an Abu Dhabi free zone company work outside the zone?

Not freely in KEZAD, Masdar City or ADAFZ, whose regulations say sponsored staff may only work in the zone unless the zone permits otherwise; they may still live elsewhere. twofour54 lets staff work for more than one licensee in the zone. For regular mainland work, use an ADDED dual licence or a mainland company.

Which Abu Dhabi free zones are VAT designated zones?

The FTA list includes KEZAD’s Khalifa Industrial Zone and the Free Trade Zone of Khalifa Port, the Abu Dhabi Airport Free Zone and the Al Ain and Al Bateen (listed as Al Butain) airport free zones. ADGM, Masdar City, twofour54 and KEZAD’s Domestic Economic Zone are not designated. Check the current FTA list before relying on it.

Do Abu Dhabi free zone companies pay corporate tax?

Yes. Taxable income above AED 375,000 is taxed at 9%. A Qualifying Free Zone Person pays 0% on qualifying income under Cabinet Decision No. 100 of 2023 and Ministerial Decision No. 229 of 2025, with substance, audited accounts and non-qualifying revenue within the de minimis limit. Consulting, media and most software income does not qualify.

Can an Abu Dhabi free zone company work on the mainland?

Often yes, through ADDED. ADGM, twofour54 and KEZAD publish dual licence routes that let a free zone company hold an ADDED licence without a second office; Masdar City and ADAFZ require written authorisation or an ADDED licence. None of these covers Dubai, where Resolution No. 11 of 2025 was written for Dubai’s own free zones.

What is the difference between KEZAD’s free zone and its Domestic Economic Zone?

The KEZAD free zone gives 100% ownership, customs benefits and possible 0% corporate tax on qualifying income, but sells into the UAE through distributors or a dual licence. The Domestic Economic Zone is Abu Dhabi mainland: direct UAE sales, “Made in UAE” certification and industrial incentives, with standard VAT and the 9% rate.

How long does setup take in an Abu Dhabi free zone?

ADGM approves within 10 business days once requirements are met; KEZAD advertises 24 hours for start-up packages; Masdar City says a few working days; ADAFZ quotes a licence on day 3 to 4; twofour54 estimates 14 working days for freelancers. FSRA files, attestation, visas and banking take longer.

Can MIRDXB PRO set up my Abu Dhabi free zone company from Dubai?

Yes. We are an independent consultancy in Al Barsha 1, Dubai, not an agent of any Abu Dhabi zone. We compare the Abu Dhabi free zones with you, prepare and attest documents, file the application, run ICP visas, Emirates ID and ADGM work permits, prepare the bank pack and register the company for tax. Fees are passed on at cost and our fee is quoted in writing first.

How much does MIRDXB PRO charge for an Abu Dhabi free zone setup?

Our fee depends on the zone, the structure, the documents that need attestation and the number of visas, so we do not publish one price. Send us your plan and we reply with the zone fees you will pay and our own fee, in writing, before any work starts. Government and free zone fees are passed on at cost with receipts.

Keeping your Abu Dhabi free zone licence, lease, audit, visas, work permits and beneficial owner filings up to date is what our PRO services in Dubai team handles, including for companies licensed in Abu Dhabi. When you are ready, our company formation support takes the file from enquiry to bank account.

Official sources

Also relied on, as established across our business setup series: Federal Law No. 8 of 2004 on financial free zones; Federal Decree No. 15 of 2013; Abu Dhabi Law No. 4 of 2013; Abu Dhabi Law No. 6 of 2023; Abu Dhabi Law No. 8 of 2022; Emiri Decrees No. 5 and No. 6 of 2006; FTA Decision No. 3 of 2024; Cabinet Decision No. 109 of 2023; Dubai Executive Council Resolution No. 11 of 2025; ADDED “Mainland and Free Zones” (updated 24 September 2026). The FTA designated zones list was read from its published PDF because the web page blocks automated reading. Zone-level detail comes from our ADGM, KEZAD, Masdar City, twofour54 and Abu Dhabi Airports Free Zone guides, researched from the sources listed in each.

Last reviewed

This guide was last reviewed on 26 September 2026. Abu Dhabi free zones change their packages, waivers and fee schedules; the Abu Dhabi free zone’s written quotation and portal are final.

Please note. The facts in this guide come from the zones’ own regulations, fee schedules and pages, ADDED, u.ae, the Ministry of Finance and the Federal Tax Authority, verified 26 September 2026. MIRDXB PRO is an independent consultancy and is not affiliated with, or an official partner or agent of, ADGM, KEZAD Group, Masdar City Free Zone, the Creative Media Authority, twofour54, Abu Dhabi Airports Free Zone or Hub71. The cases are composites built from common situations and are illustrative. This guide is general information and not legal, regulatory or tax advice.

Mir Ali

Written by

Mir Ali

Mir Ali runs MIRDXB PRO, an Amer & Tasheel authorised typing centre partner in Dubai. He has personally handled 100+ visa, Emirates ID and labour files across MOHRE, GDRFA, ICP and DED, and writes these guides from the counter rather than from a marketing desk.

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