Dubai ranks as the leading industrial location in the Gulf. In particular, the Jebel Ali Free Zone offers unbeatable incentives to investors. These include:

100% foreign ownership (N.B. outside the Free Zone, 51% local participation is required unless the business is 100% AGCC owned); Exemption from all import duties; 100% repatriation of capital and profits; Freedom from corporate taxation, as applied throughout Dubai, with the added bonus of a renewable 15 year guarantee in the Free Zone; Abundant inexpensive energy; Simple and efficient recruitment procedures ensuring the availability of a skilled and experienced workforce at competitive cost; A high level of administrative support from the Free Zone Authority; Rapidly growing domestic demand offers good opportunities for joint venture manufacturing and processing operations outside the Jebel Ali Free Zone. 

A Free Zone Establishment - or FZE - is an establishment formed and registered in Jebel Ali and regulated solely by the Free Zone Authority.

Such establishments must have a capital of at least Dh 1 million and liability will be limited to the amount of paid-up capital. A FZE need only have a single shareholder and is an independent legal entity.

Any company, organization or individual wishing to form a Free Zone Establishment must submit a completed application form to the FZE Department of the Free Zone Authority. A decision on whether permission has been granted will be given within 30 days of receipt of the application and any other information and documentation required.

If permission is granted, the Authority will record all relevant details in the FZE Register and issue a Certificate of Formation. This will specify the date of registration after which the FZE will be free to conduct any such business as is permitted in its Special License.