Log in
Home / Audit / Dubai free zones / DMCC
A DMCC company has its accounts audited by a DMCC approved auditor and filed within six months of its year end. Each rule below links to DMCC's own documents.
The zone · Who it suits · Start a company · Regulations · Audit · Corporate tax · Audit enquiry
The zone
DMCC is the Dubai Multi Commodities Centre, a free zone set up in 2002. The Dubai Multi Commodities Centre Authority runs it as a Government of Dubai authority, under Law No. 3 of 2020 as amended by Law No. 15 of 2022.
The zone covers Jumeirah Lakes Towers and Uptown Dubai.
The law gives its aim as promoting Dubai as a hub for commodities trading and for commercial and Islamic finance (Law No. 3 of 2020, Article 4).
Source: Law No. 3 of 2020, Dubai Legislation Portal; DMCC, About
Who it suits
Source: DMCC, Set up a new business
Start a company
DMCC takes applications through its online business set-up service. A company can be new, a branch of an existing company, or a business transferred from another jurisdiction.
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 DMCC company has accounts prepared for each financial year under IFRS, approved and signed by the directors (Company Regulations 2024, Articles 73.1 and 73.2). A branch files its parent company's audited accounts (Article 84). |
|---|---|
| Deadline | Within six months of the year end the accounts must be prepared, audited by a DMCC approved auditor and approved by the shareholders (Article 73.6). The company files them with the Registrar within five business days of that meeting (Article 73.7). |
| How to file | On the DMCC Member Portal: Compliance Services, then Submit Company's Audited Financial Statements and Summary Sheet. The auditor signs and stamps the Summary Sheet on its own letterhead (DMCC guideline, April 2025). |
| Exemption | A company dormant for the whole financial year does not need to prepare accounts or have them audited (Articles 73.4 and 78.11). Shareholders holding 10% of the share capital can still require an audit (Article 78.12). |
| If you do not file | Licence renewal requires the audited accounts to have been filed (Licensing Rules, Rule 3.3.3(b)). DMCC can reject accounts audited by a firm that is not on its list, and impose sanctions (Approved Auditor Rules, Rule 3.5). |
| Auditor | Must be registered by DMCC as an approved auditor (Company Regulations 2024, Article 78.3(a)). The company checks that its auditor is on the list when it engages or renews the auditor (Approved Auditor Rules, Rule 3.4). |
DMCC publishes its list of auditors: DMCC Approved Auditors List
Source: DMCCA Company Regulations 2024; DMCC Approved Auditor Rules, June 2025; DMCC Licensing Rules, October 2024; DMCC guideline, April 2025
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
Audit enquiry
Our audits are signed by Ministry of Economy registered auditors, registry entry LC4682-01. CALX International is on the DMCC list of approved auditors.
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: DIFC · JAFZA · IFZA · Dubai Silicon Oasis · Dubai Airport Freezone · Meydan Free Zone · Dubai South · DWTC Free Zone · Dubai Healthcare City · DDA zones · All Dubai free zones
Newsletter
Latest in UAE business, tax and technology, once a month.
Thank you, you are on the list.
Office 1316, Aspin Commercial Tower
Sheikh Zayed Road, P.O. Box 10415, Dubai
Open in Google Maps →