FTA has recently published the Annex, 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, wherein it has listed twenty (20) Free Zones which meet the conditions of a Designtaed Zone. Out of a total of forty-five (45) Free Zones in the United Arab Emirates (UAE), the listed twenty (20) Free Zones shall be considered as being outside the State and outside the Implementing States and subject to different conditions with respect to VAT. 

The twenty (20) UAE Free Zones that qualify as Designated Zones are as follows: 

Designated Zones: Abu Dhabi

  1. Free Trade Zone of Khalifa Port
  2. Abu Dhabi Airport Free Zone
  3. Khalifa Industrial Zone

Designated Zones: Dubai

  1. Jebel Ali Free Zone (North-South)
  2. Dubai Cars and Automotive Zone (DUCAMZ)
  3. Dubai Textile City
  4. Free Zone Area in Al Quoz
  5. Free Zone Area in Al Qusais
  6. Dubai Aviation City
  7. Dubai Airport Free Zone

Designated Zones: Sharjah

  1. Hamriyah Free Zone
  2. Sharjah Airport International Free Zone
  3. Designated Zones: Ajman
  4. Ajman Free Zone

Designated Zones: Umm Al Quwain

  1. Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port
  2. Umm Al Quwain Free Trade Zone on Sheikh Monhammed Bin Zayed Road

Designated Zones: Ras Al Khaimah

  1. RAK Free Trade Zone
  2. RAK Maritime City Free Zone
  3. RAK Airport Free Zone

Designated Zones: Fujairah‚Äč

  1. Fujairah Free Zone
  2. FOIZ (Fujairah Oil Industry Zone)


If you have any questions on the above or require legal advice and assistance with VAT registration, compliance or implementation, please do not hesitate to contact us.


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