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DWTC companies have their accounts audited every year and keep the reports. DWTC asks for them when it needs them, and the company then has 60 days. Each rule below links to DWTC's own documents.
The zone · Who it suits · Start a company · Regulations · Audit · Corporate tax · Audit enquiry
The zone
The Dubai World Trade Centre free zone was established by Dubai Law No. 9 of 2015, which also created the Dubai World Trade Centre Authority.
It runs from Rashid Tower to One Central, in Dubai's central business district.
The law gives the aim of promoting Dubai as a hub for international trade and as a destination for exhibitions, conferences and events (Law No. 9 of 2015, Article 4).
Source: Law No. 9 of 2015; DWTC Free Zone
Who it suits
Source: DWTC Free Zone; DWTC, Company types
Start a company
DWTC forms new companies online through its eServices platform: choose the company type, the activity and licence, and the office, then apply.
DWTC Free Zone: set up your business
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 company has its accounts audited at least once a year (Company Regulations, version 7, Regulations 7.3.4 and 60.4). |
|---|---|
| Deadline | Within six months of the year end the accounts are prepared, audited and laid before a general meeting (Regulation 60.4). |
| Filing | DWTC does not ask for the audit report every year. Each company keeps its reports, which DWTC may request at any time (DWTC FAQs). The company then has 60 days to provide them (Regulation 62.2). |
| Exemption | DWTC's regulations give none. |
| If you do not provide them | Fines of up to AED 5,000, and the licence can be suspended until the documents are provided (Regulation 62.2.1). |
| Auditor | DWTC says it has no preferred or pre-approved auditors. A company can use any local auditor registered and approved by the UAE Ministry of Economy (DWTC FAQs). |
| Records | Kept for 10 years (Regulation 59.2). |
Source: DWTC Free Zone Company Regulations, version 7; DWTC Free Zone FAQs
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 · Dubai Healthcare City · DDA zones · All Dubai free zones
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