List of Designated Zones for the purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax
Summary
This document consolidates the complete list of Designated Zones across the United Arab Emirates for Value Added Tax purposes under Federal Decree-Law No. 8 of 2017. It compiles zones designated through Cabinet Decision No. 59 of 2017 (effective 1 January 2018) and all subsequent amendments through Cabinet Decision No. 81 of 2021 (effective 12 September 2021).
The document identifies 27 free zones and industrial zones across all seven emirates that qualify as Designated Zones, where special VAT treatment applies.
The list is organized by emirate and provides the effective dates for each zone's designation. Some zones have been de-designated during this period, including Dubai Textile City (which ceased to be a Designated Zone on 4 April 2021), the Free Zone Area in Al Quoz (ceased 1 July 2021), and RAK Airport Free Zone (ceased 4 July 2019).
New zones have been added through amendments, including Al Ain International Airport Free Zone and Al Butain International Airport Free Zone (both effective 18 June 2018), three new Ras Al Khaimah zones (effective 4 July 2019), and Dubai CommerCity (effective 1 January 2021).
The document reflects five separate Cabinet Decisions amending the original designation: Cabinet Decision No. 35 of 2018, Cabinet Decision No. 43 of 2019, Cabinet Decision No. 34 of 2021, Cabinet Decision No. 63 of 2021, and Cabinet Decision No. 81 of 2021. Each zone's designation status is tracked with both 'Effective From' and 'Effective To' dates, allowing businesses to determine the applicable VAT treatment based on transaction dates.
Key points
- Based on Cabinet Decision No. 59 of 2017 on Designated Zones, effective 1 January 2018
- Amended by Cabinet Decision No. 35 of 2018, effective 18 June 2018
- Amended by Cabinet Decision No. 43 of 2019, effective 4 July 2019
- Amended by Cabinet Decision No. 34 of 2021, effective 4 April 2021
- Amended by Cabinet Decision No. 63 of 2021, effective 1 July 2021
- Amended by Cabinet Decision No. 81 of 2021, effective 12 September 2021
- Abu Dhabi contains 5 Designated Zones, all effective from 1 January 2018 except Al Ain International Airport Free Zone and Al Butain International Airport Free Zone (both effective 18 June 2018)
- Dubai contains 9 Designated Zones, with Dubai Textile City ceasing designation on 4 April 2021 and Free Zone Area in Al Quoz ceasing on 1 July 2021
- Dubai CommerCity added as Designated Zone effective 1 January 2021
- International Humanitarian City – Jebel Ali designated effective 18 June 2018
- Sharjah contains 2 Designated Zones, both effective 1 January 2018
- Ajman contains 1 Designated Zone (Ajman Free Zone), effective 1 January 2018
- Umm Al Quwain contains 2 Designated Zones, both effective 1 January 2018
- Ras Al Khaimah contains 6 Designated Zones, with RAK Airport Free Zone ceasing designation on 4 July 2019
- Al Hamra Industrial Zone – Free Zone, Al Ghail Industrial Zone – Free Zone, and Al Hulaila Industrial Zone – Free Zone all designated effective 4 July 2019
- Fujairah contains 2 Designated Zones (Fujairah Free Zone and FOIZ), both effective 1 January 2018
- Total of 27 zones currently or previously designated across all seven emirates
Full text · 573 words
List of Designated Zones
For the purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax
Based on Cabinet Decision No. 59 of 2017 on Designated Zones for the purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (effective 1 January 2018); and decisions amending thereof:
– Cabinet Decision No. 35 of 2018 – effective 18 June 2018;
– Cabinet Decision No. 43 of 2019 – effective 4 July 2019;
– Cabinet Decision No. 34 of 2021 – effective 4 April 2021;
– Cabinet Decision No. 63 of 2021 – effective 1 July 2021;
– Cabinet Decision No. 81 of 2021 – effective 12 September 2021.
Abu Dhabi
| No. | Designated Zones Abu Dhabi | Effective From | Effective To |
|---|---|---|---|
| 1 | Free Trade Zone of Khalifa Port | 01/01/2018 | |
| 2 | Abu Dhabi Airport Free Zone | 01/01/2018 | |
| 3 | Khalifa Industrial Zone | 01/01/2018 | |
| 4 | Al Ain International Airport Free Zone | 18/06/2018 | |
| 5 | Al Butain International Airport Free Zone | 18/06/2018 |
Dubai
| No. | Designated Zones Dubai | Effective From | Effective To |
|---|---|---|---|
| 1 | Jebel Ali Free Zone (North-South) | 01/01/2018 | |
| 2 | Dubai Cars and Automotive Zone (DUCAMZ) | 01/01/2018 | |
| 3 | Dubai Textile City | 01/01/2018 | 04/04/2021 |
| 4 | Free Zone Area in Al Quoz | 01/01/2018 | 01/07/2021 |
| 5 | DAFZA Industrial Park Free Zone - Al Qusais | 01/01/2018 | |
| 6 | Dubai Aviation City | 01/01/2018 | |
| 7 | Dubai Airport Free Zone | 01/01/2018 | |
| 8 | International Humanitarian City – Jebel Ali | 18/06/2018 | |
| 9 | Dubai CommerCity | 01/01/2021 |
Sharjah
| No. | Designated Zones Sharjah | Effective From | Effective To |
|---|---|---|---|
| 1 | Hamriyah Free Zone | 01/01/2018 | |
| 2 | Sharjah Airport International Free Zone | 01/01/2018 |
Ajman
| No. | Designated Zones Ajman | Effective From | Effective To |
|---|---|---|---|
| 1 | Ajman Free Zone | 01/01/2018 |
Umm Al Quwain
| No. | Designated Zones Umm Al Quwain | Effective From | Effective To |
|---|---|---|---|
| 1 | Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port | 01/01/2018 | |
| 2 | Umm Al Quwain Free Trade Zone on Sheikh Mohammed Bin Zayed Road | 01/01/2018 |
Ras Al Khaimah
| No. | Designated Zones Ras Al Khaimah | Effective From | Effective To |
|---|---|---|---|
| 1 | RAK Port Free Zone | 01/01/2018 | |
| 2 | RAK Maritime City Free Zone | 01/01/2018 | |
| 3 | RAK Airport Free Zone | 01/01/2018 | 04/07/2019 |
| 4 | Al Hamra Industrial Zone – Free Zone | 04/07/2019 | |
| 5 | Al Ghail Industrial Zone – Free Zone | 04/07/2019 | |
| 6 | Al Hulaila Industrial Zone – Free Zone | 04/07/2019 |
Fujairah
| No. | Designated Zones Fujairah | Effective From | Effective To |
|---|---|---|---|
| 1 | Fujairah Free Zone | 01/01/2018 | |
| 2 | FOIZ (Fujairah Oil Industry Zone) | 01/01/2018 |