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Legislations at Dubai Silicon Oasis

New Company Registration documents

Required Documents for setting up Business (download PDF)
Ultimate Beneficiary Owner Form (download DOCX)

DIEZA IMPLEMENTING REGULATIONS Issued on 27/01/2023.

The New Regulations are the corporate rules and regulations that determine the different legal structures that can be incorporated in the Free Zone and how they legally operate once incorporated. Together with a DSO company’s memorandum and articles of association (Regulation 21), the New Regulations provide the legal and contractual basis upon which a DSO company manages its affairs. The New Regulations were approved by Administrative Resolution No. (ADM LEGAL 001 2023) Regarding Approving DIEZA Implementing Regulations 2023.

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Cabinet Resolution No. (54) of 2023 regarding defining free zones for the purposes of the Corporate Tax Law

The Dubai Silicon Oasis free zone is considered a qualified free zone that meets the conditions stipulated in the federal legislations related to corporate income tax in the United Arab Emirates, where persons (companies) based in the free zone can be benefiting from a zero percent (0%) rate of the tax on its qualified income as specified by the Cabinet decisions and the ministerial decisions issued in this regard.

Access the Cabinet Resolution No. (54) of 2023 regarding defining free zones for the purposes of the Corporate Tax Law

CABINET DECISION NO 74 Issued on 27/10/2020. Corresponding to10 Rabi’ Al Awwal 1442 AH

Regarding Terrorism Lists Regulation and Implementation of UN Security Council Resolutions on the Suppression and Combating of Terrorism, Terrorist Financing, Countering the Proliferation of Weapons of Mass Destruction and its Financing and Relevant Resolutions

Cabinet Decision No. (10) of 2019

CONCERNING THE IMPLEMENTING REGULATION OF DECREE LAW NO. (20) OF 2018 ON ANTI- MONEY LAUNDERING AND COMBATING THE FINANCING OF TERRORISM AND ILLEGAL ORGANISATIONS

Federal Decree-law No. (20) of 2018

ON ANTI-MONEY LAUNDERING AND COMBATING THE FINANCING OF TERRORISM AND FINANCING OF ILLEGAL ORGANISATIONS

Cabinet Decision No. (16) of 2021

Regarding the Unified List of the Violations and Administrative Fines for the Said Violations of Measures to Combat Money Laundering and Terrorism Financing that are Subject to the Supervision of the Ministry of Justice and the Ministry of Economy

Corporate Tax

Dubai Silicon Oasis is geographically designated and defined area in the United Arab Emirates and is considered a qualified free zone for the purposes of the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses and its amendments). This allows businesses operating in the Dubai Silicon Oasis Free Zone to benefit from a 0% Corporate Tax rate on qualifying income as specified by the relevant Corporate Tax Cabinet and Ministerial decisions. For more information on Corporate Tax Law, please refer to the website of Ministry of Finance (English, Arabic).

Complying with UAE Laws

As a responsible entrepreneur, you are obliged to comply with laws that

govern your business
protect labour rights, consumer rights and intellectual property rights
protect health and environment and ensure safety
govern the free zone in which your business is set up in

Laws governing your business

Your business will be governed by Dubai Silicon Oasis / Dubai Integrated Economic Zones Authority and in some cases might be additionally governed by another government entity. Specific laws relating to the type of business activity you conduct will also govern your business.

General laws relating to businesses are:

Laws protecting labour rights, consumer rights and intellectual property rights

The UAE has specific laws to ensure protection of labour rights, consumer rights and intellectual property rights. Links to the important laws is provided below. As a business owner, it is your responsibility to keep yourself updated and comply with these laws. Failure to comply with the laws could attract penalties as decided by the respective laws and competent courts.

Laws and regulations