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May 15, 2026

Issued by the Cabinet, this Decision establishes the official list of Designated Zones for the purposes of Federal Decree-Law No. 8 of 2017 on Value Added Tax. It directly implements the provisions of Article 51 of the VAT Decree-Law, granting these specific, fenced geographical areas a special status. For VAT purposes, the transfer of goods between Designated Zones is not considered a supply, and goods supplied within a Designated Zone are treated as being outside the UAE, subject to specific conditions. This provides legal clarity for businesses on the VAT treatment of qualifying transactions.

This is not an Official Translation:

List of Designated Zones

For the purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax

(Effective 1 Jan 2018)

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.

No.	Designated Zones Abu Dhabi	Effective
No.	Designated Zones Abu Dhabi	To	From
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

No.	Designated Zones Dubai	Effective
No.	Designated Zones Dubai	To	From
1	Jebel Ali Free Zone (North-South)		01/01/2018
2	Dubai Cars and Automotive Zone (DUCAMZ)		01/01/2018
3	Dubai Textile City	04/04/2021	01/01/2018
4	Free Zone Area in Al Quoz	01/07/2021	01/01/2018
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

No.	Designated Zones Sharjah	Effective
No.	Designated Zones Sharjah	To	From
1	Hamriyah Free Zone		01/01/2018
2	Sharjah Airport International Free Zone		01/01/2018

No.	Designated Zones Ajman	Effective
No.	Designated Zones Ajman	To	From
1	Ajman Free Zone		01/01/2018

No.	Designated Zones Umm Al Quwain	Effective
No.	Designated Zones Umm Al Quwain	To	From
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

No.	Designated Zones Ras Al Khaimah	Effective
No.	Designated Zones Ras Al Khaimah	To	From
1	RAK Port Free Zone		01/01/2018
2	RAK Maritime City Free Zone		01/01/2018
3	RAK Airport Free Zone	04/07/2019	01/01/2018
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

No.	Designated Zones Fujairah	Effective
No.	Designated Zones Fujairah	To	From
1	Fujairah Free Zone		01/01/2018
2	FOIZ (Fujairah Oil Industry Zone)		01/01/2018