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JAFZA companies have their accounts audited once a year, and licence renewal depends on the audited accounts. Each rule below links to Jafza's own documents.
The zone · Who it suits · Start a company · Regulations · Audit · Corporate tax · Audit enquiry
The zone
Jebel Ali Free Zone was set up in 1980. The Jebel Ali Free Zone Authority (Jafza), established under Decree No. 1 of 1985, regulates it and issues its licences.
It is DP World's flagship free zone, next to Jebel Ali Port and close to Al Maktoum International Airport.
Who it suits
Source: Jafza, Rules and regulations; Jafza, Business set-up
Start a company
Jafza offers five company formation types, chosen by the number of shareholders and the nature of the business. Most services, including licence renewal, run through the Dubai Trade portal.
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.
Audit
| Who | FZE and FZCO companies have their accounts audited once a year (Companies Implementing Regulations 2016, Regulation 51.1). Offshore companies have their accounts audited within six months of the period end (Offshore Companies Regulations 2023, Regulation 60.4). |
|---|---|
| Licence renewal | A licence is renewable if the company commits to submit its balance sheet (financial report) by the end of every financial year, audited by an auditor approved by Jafza (Jafza Rules 2023, Rule 7.3(b)). |
| Deadline | Jafza does not publish a number of days. It applies sanctions automatically once a company's audit report due date passes, and accepts an auditor's extension letter sent before that date (Jafza notice of 15 August 2025). |
| How to file | On the Dubai Trade portal: Registration, then Submit Financial Statement – Approval. A courier then collects the original audit report and the summary sheet, which the auditor stamps and signs (Jafza guide, May 2024). |
| Exemption | None for small or dormant companies. If all shareholders resolve unanimously, the Registrar may waive the requirement to appoint an auditor for that financial year (Regulation 49.7). |
| Auditor | The 2016 Regulations require an auditor from the Registrar's list of approved auditors (Regulation 50.1). Jafza's 2024 guide says the report must come from an auditor with a Dubai Economic Department licence. We found no published list on Jafza's website (12 November 2026). |
Source: Jafza Companies Implementing Regulations 2016; Jafza Rules 2023; Jafza guide, May 2024; Jafza notice, 15 August 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
Jebel Ali Free Zone is a Designated Zone (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 · IFZA · Dubai Silicon Oasis · Dubai Airport Freezone · Meydan Free Zone · Dubai South · DWTC Free Zone · Dubai Healthcare City · DDA zones · All Dubai free zones
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