Free zones in UAE Exempted from VAT

The Federal Tax Authority on Wednesday posted an unofficial translation of Cabinet Decision No. (59) of 2017 on Designated Zones for the purposes of the Federal Decree-Law No. (8) of 2017 on Value Added Tax [VAT].

The post states that the UAE’s Cabinet, under its authority, has added the following free zones to the FTA’s list of Designated Zones. These Designated Zones are outside the UAE for VAT purposes and therefore are not subject to VAT in the UAE for products and services.

Here's the complete list of Designated Zones as per the Annex to the Cabinet Decision No (59) of 2017 No. Designated Zones.

Abu Dhabi

1. Free Trade Zone of Khalifa Port

2. Abu Dhabi Airport Free Zone

3. Khalifa Industrial Zone

Dubai

4. Jebel Ali Free Zone (North-South)

5. Dubai Cars and Automotive Zone (DUCAMZ)

6. Dubai Textile City

7. Free Zone Area in Al Quoz

8. Free Zone Area in Al Qusais

9. Dubai Aviation City

10. Dubai Airport Free Zone

Sharjah

11. Hamriyah Free Zone

12. Sharjah Airport International Free Zone

Ajman

13. Ajman Free Zone

No. Designated Zones (Umm Al Quwain)

14. Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port

15. Umm Al Quwain Free Trade Zone on Shaikh Mohammad Bin Zayed Road

Ras Al Khaimah

16. RAK Free Trade Zone

17. RAK Maritime City Free Zone

18. RAK Airport Free Zone

Fujairah

19. Fujairah Free Zone

20. FOIZ (Fujairah Oil Industry Zone)