29 Dec List of Designated Zones in UAE
List of Designated Zones in UAE
Companies Registered in Designated Zones will have different treatment as per UAE VAT and Corporate Tax Law.
Historically, Free Zones have been excluded from the territorial scope of the UAE. For VAT purposes, this is not automatically the case. Only those Free Zones listed in a Cabinet Decision qualify for special VAT treatment and that special VAT treatment has certain limitations. These nominated Free Zones are known as Designated Zones for VAT purposes.
What is a designated zone?
VAT is levied on supplies of goods and services in the UAE territory. Certain areas, called free zones, are omitted from the UAE territory. However, not all free zones are excluded from VAT — only certain free zones listed in a cabinet decision have special restricted regulations for VAT. These listed free zones are called Designated Zones. A designated zone in UAE is an area which is considered to be outside the UAE territory for VAT purposes.
In addition to VAT companies registered in Designated Zones also enjoy some special benefits under UAE Corporate Tax Law.
How to identify a designated zone in UAE?
Designated Zones are:
• subject to strict control criteria.
• required to have security procedures in place to control the movement of goods and people to and from the Designated Zone.
• required to have Customs procedures to control the movement of goods into and out of the Designated Zone.
• treated as being outside the territory of the UAE for VAT purposes for certain supplies of goods.
List of designated zones in UAE
Cabinet decision No. 59 lists the following free zones as designated zones in UAE.
Abu Dhabi
• Free Trade Zone of Khalifa Port
• Abu Dhabi Airport Free Zone
• Khalifa Industrial Zone
• Al Ain International Airport Free Zone
• Al Butain International Airport Free Zone
Dubai
• Jebel Ali Free Zone (North-South)
• Dubai Cars and Automotive Zone (DUCAMZ)
• Dubai Textile City
• Free Zone Area in Al Quoz
• Free Zone Area in Al Qusais
• Dubai Aviation City
• Dubai Airport Free Zone
• International Humanitarian City – Jebel Ali
Sharjah
• Hamriyah Free Zone
• Sharjah Airport International Free Zone
Ajman
• Ajman Free Zone
Umm Al Quwain
• Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port
• Umm Al Quwain Free Trade Zone on Sheikh Monhammed Bin Zayed Road
Ras Al Khaimah
• RAK Free Trade Zone
• RAK Maritime City Free Zone
• RAK Airport Free Zone
Fujairah
• Fujairah Free Zone
• Fujairah Oil Industry Zone (FOIZ)
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