• Platform to access regional wealth and investment opportunities.
  • 100% foreign ownership.
  • 0% tax rate on income and profits (guaranteed for a period of 50 years).
  • A wide network of double taxation treaties available to UAE incorporated entities.
  • No exchange controls (free capital convertibility).
  • High standards of laws, rules and regulations.
  • A variety of legal vehicles that can be established with capital structuring flexibility.
  • Access to a large pool of skilled professionals residing in Dubai and the region.
  • A modern transport, communications and internet infrastructure.
  • A responsive one-stop shop service for visas, work permits and other related requirements.
  • An independent common law judicial system.


A wholly transparent operating environment that complies with global best practices and internationally accepted laws and regulatory processes

Unlike other free zones, the DIFC provides for an extensive variety of legal entities, including:

  • companies limited by shares;
  • limited liability companies;
  • recognized companies (branches);
  • limited liability partnerships;
  • limited partnerships; and
  • general partnerships.

The DIFC is unique in that it has a legislative system consistent with the Common Law of England & Wales:

  • Independent civil and commercial laws and regulations
  • Complete code of law governing financial services regulation.

The DIFC has an independent judicial and dispute resolution system.

  • DIFC Courts are the authority responsible for the independent administration and enforcement of justice in DIFC.
  • DIFC Courts have exclusive jurisdiction over all civil and commercial disputes arising within DIFC.
  • DIFC LCIA Arbitration Centre is the independent dispute resolution authority based in the DIFC.