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DSO companies have their accounts audited and filed with the Registrar. DSO blocks portal access when the audit report is not in within three months of the year end. 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 Silicon Oasis was established by Dubai Law No. 16 of 2005, with its own authority. Since 1 January 2022 it has been supervised by the Dubai Integrated Economic Zones Authority (DIEZ), that authority's legal successor under Law No. 16 of 2021.
The zone covers 7 square kilometres. IFZA's headquarters is inside it.
Its founding law set the aim of making Dubai an international hub for modern technology.
Source: Law No. 16 of 2005; Law No. 16 of 2021; DSO, About
Who it suits
Source: DSO, Open your business; DIEZ, Our story
Start a company
DSO takes new businesses through its Open Your Business service and its member portal. Companies are licensed under the DIEZ Implementing Regulations 2023, as an FZCO or a branch.
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). 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)). DSO's FAQ gives a maximum extension of three months from the year end. |
| How to file | With the Registrar, through DSO's portal (DSO FAQ). |
| Exemption | The DIEZ Regulations give no small or dormant company exemption. |
| If you do not file | DSO blocks the company's portal access and its services (DSO FAQ). The Regulations make the company liable to a fine, with no amount stated (Regulation 67.7). |
| Auditor | The Regulations require an auditor but do not say it must come from a list. The Registrar keeps a list of approved auditors (Regulation 9.2(f)); we found no published list (12 November 2026). |
| Standards | Accounts follow the standards the Registrar approves, show a true and fair view, and are signed by at least one director (Regulations 67.2 and 67.3). |
Source: DIEZ Implementing Regulations 2023; DSO FAQ
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 Airport Freezone · Meydan Free Zone · Dubai South · DWTC Free Zone · Dubai Healthcare City · DDA zones · All Dubai free zones
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