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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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

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

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

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

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