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DHCC companies have their accounts audited every year. DHCA asks for the audited accounts at licence renewal and on request. Each rule below links to DHCC's own documents.
The zone · Who it suits · Start a company · Regulations · Audit · Corporate tax · Audit enquiry
The zone
Dubai Healthcare City (DHCC) is a free zone established in 2002. The Dubai Healthcare City Authority (DHCA) governs it under Dubai Law No. 16 of 2024, which replaced Law No. 9 of 2011.
It has two locations: Phase 1 on Oud Metha Road in Bur Dubai, and Phase 2 in Al Jaddaf.
The law sets the aim of consolidating Dubai's position as an international medical and healthcare hub (Law No. 16 of 2024, Article 4).
Source: Law No. 16 of 2024; DHCC, Home
Who it suits
Start a company
DHCA licenses clinical and commercial businesses in the free zone, under the activities and licensing categories in its Rule No. 1 of 2025.
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 | The directors prepare a balance sheet and a profit and loss account for each financial year (Company Regulation No. 8 of 2013, section 85(1)). The articles must provide for a yearly audit by an auditor the general meeting appoints (section 40(2)(d)). |
|---|---|
| Filing | The regulation asks for the financial statements every year, unless the Registry of Companies waives it (section 88(1) and (3)). DHCA's 2025 rule asks licensees to keep audited accounts and provide them on request (Rule No. 1 of 2025, Article 3.18). The renewal checklist includes a copy of the audited financial statements (Client Handbook). |
| Deadline | No date after the year end is stated. The annual general meeting is held at least once every calendar year (section 70(1)), and DHCC sends a renewal reminder 60 days before the licence expires (Client Handbook). |
| How to file | Uploaded to the DHCC system at renewal, with the originals sent to the registry by courier (Client Handbook). DHCA publishes a Financial Statements Summary Sheet template with its forms. |
| Exemption | None stated, though the Registry of Companies may waive the yearly filing (section 88(3)). |
| If you do not file | A penalty set by the Registry of Companies (section 88(2)), or administrative penalties or sanctions decided by DHCA (Rule No. 1 of 2025, Article 3.18). |
| Auditor | Must be registered in the Ministry of Economy's schedule of practising auditors (section 89(6)). We found no DHCC list of auditors (12 November 2026). |
Source: DHCC Company Regulation No. 8 of 2013; DHCA Rule No. 1 of 2025; DHCC Client Handbook
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.
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 · Dubai Airport Freezone · Meydan Free Zone · Dubai South · DWTC Free Zone · DDA zones · All Dubai free zones
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