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Dubai free zones: set-up rules and audit requirements.

Each Dubai free zone sets its own rules on audited accounts. The table shows who runs each zone, whether it asks for audited accounts, and by when. Each zone's page quotes the rule and links to it.

Eleven zones

Dubai free zones and their audit rules

ZoneAuthorityAudited accountsWhen
DMCCDubai Multi Commodities Centre AuthorityYes, by a DMCC approved auditorWithin six months of the year end
DIFCDIFC Authority; the DFSA for financial servicesYes, unless a small private company; by a DIFC registered auditorSix months to audit, then 30 days to file
JAFZAJebel Ali Free Zone Authority (Jafza)Yes, every year, tied to licence renewalBy the audit report due date Jafza sets
IFZAInternational Free Zone Authority (IFZA)Yes, unless turnover of AED 3 million or less and nine employees or fewerWith the licence renewal
Dubai Silicon OasisDubai Integrated Economic Zones Authority (DIEZ)Yes, FZCOs, PLCs and branchesThree months from the year end, per DSO's FAQ
Dubai Airport FreezoneDubai Integrated Economic Zones Authority (DIEZ)Yes, FZCOs, PLCs and branchesAudited within 30 days, filed within 30 days of the report
Meydan Free ZoneMeydan City CorporationOn request from the AuthorityWithin 30 days of the request
Dubai SouthDubai Aviation City CorporationYes, every year, needed for licence renewalApproved within three months, filed at renewal
DWTC Free ZoneDubai World Trade Centre AuthorityYes, every year, kept and produced on requestAudited within six months, 60 days after a request
Dubai Healthcare CityDubai Healthcare City Authority (DHCA)Yes, every year, filed or produced on requestAt licence renewal, or when DHCA asks
DDA zonesDubai Development Authority (DDA)Yes, FZ-LLCs and branchesWithin six months of the year end

Each zone page quotes the rule and links to it. Checked on 12 November 2026.

Other zones

Other free zones in Dubai

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