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DAFZ companies have their accounts audited and filed with the Registrar under the DIEZ regulations. DAFZ also publishes its own list of audit firms. Each rule below links to the official documents.
The zone · Who it suits · Start a company · Regulations · Audit · Corporate tax · Audit enquiry
The zone
Dubai Airport Freezone (DAFZ) was established in 1996, next to Dubai International Airport. In Dubai law it is the Dubai International Airport Free Zone.
Since 1 January 2022 it has been supervised by the Dubai Integrated Economic Zones Authority (DIEZ), the legal successor of the Dubai International Airport Free Zone Authority (Law No. 16 of 2021, Articles 4 and 31). DIEZ also lists DAFZA Industrial Park, in Al Qusais, as a free zone of its own (DIEZ Resolution No. 1 of 2022).
Source: DIEZ, Our story; Law No. 16 of 2021; DIEZ Resolution No. 1 of 2022
Who it suits
Start a company
DAFZ registers companies under the DIEZ Implementing Regulations 2023, as an FZCO or a branch.
Dubai Airport Freezone website
We help with the choice of jurisdiction and licence, holding structures and bank account onboarding. Tell us what the company will do and we will come back to you.
Thank you, it has reached the team.
Regulations
Audit
| Who | Every FZCO, including an FZE, and every PLC has its accounts audited and filed with the Registrar (DIEZ Implementing Regulations 2023, Regulations 65.1 and 67.6). These Regulations replaced the Dubai Airport Free Zone Implementing Regulations 2021 (Regulation 4(a)). A branch files its own or its parent's audited accounts at least once every 12 months (Regulation 73). |
|---|---|
| Deadline | The Regulations ask an FZCO to have its accounts prepared and audited within 30 days of the year end, and filed within 30 days of the audit report (Regulations 67.5 and 67.6(b)). |
| How to file | With the Registrar (Regulation 67.6). |
| Exemption | The DIEZ Regulations give no small or dormant company exemption. |
| If you do not file | The company is liable to a fine; the Regulations state no amount (Regulation 67.7). |
| Auditor | DAFZ publishes a list of audit firms; the latest on its website is dated 24 July 2026. The DIEZ Regulations do not say the auditor must be on it. Check with DAFZ before you appoint an auditor. |
Source: DIEZ Implementing Regulations 2023
Checked against the sources on 12 November 2026.
Corporate tax
A free zone company pays corporate tax at 0% on its qualifying income if it is a Qualifying Free Zone Person, and at 9% on its other taxable income (Corporate Tax Law, Article 3(2)). To qualify, it must keep adequate substance in the UAE, earn qualifying income, not elect to be taxed at the standard rates, and comply with the transfer pricing rules (Article 18(1)).
It must also keep its non-qualifying revenue within the de minimis limits and prepare audited financial statements (Ministerial Decision 229 of 2025, Article 5(1)). A company that fails any condition loses the 0% status for that tax period and the next four (Article 5(2)).
For tax periods starting on or after 1 January 2025, the audit applies to every Qualifying Free Zone Person, whatever its revenue (Ministerial Decision 84 of 2025, Article 2(1)(b)). More in our UAE corporate tax guide.
Source: Corporate Tax Law; Ministerial Decision 229 of 2025; Ministerial Decision 84 of 2025
The Dubai International Airport Free Zone and Al Qusais Industrial Area operate as Designated Zones (Law No. 16 of 2021, Article 31(c); Cabinet Decision 59 of 2017). For tax periods starting on or after 1 January 2026, a Qualifying Free Zone Person that distributes goods or materials in or from a Designated Zone must also obtain an agreed-upon procedures report from its independent external auditor (FTA Decision 6 of 2026, Article 2).
Audit enquiry
Our audits are signed by Ministry of Economy registered auditors, registry entry LC4682-01.
Send the company name and its financial year end. We will reply with what the audit needs.
Thank you, it has reached the team.
Other Dubai free zones: DMCC · DIFC · JAFZA · IFZA · Dubai Silicon Oasis · Meydan Free Zone · Dubai South · DWTC Free Zone · Dubai Healthcare City · DDA zones · All Dubai free zones
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