JAFZA (Jebel Ali Free Zone) Compliance Guide
Filing requirements, deadlines, and fees for JAFZA (Jebel Ali Free Zone) business entities.
Filing Obligations
Annual Licence Renewal
AnnualAll JAFZA entities must renew their trade licence annually. The renewal includes the licence fee, lease renewal, and establishment card. Renewal can be initiated up to three months before expiry. The typical renewal cost is 85–90% of the initial licence fee.
Before licence expiry date (can be initiated up to 3 months before expiry)
Trading licence: AED 5,500–8,000/year; Industrial licence: AED 8,000–12,000/year; Service licence: AED 8,000/year. Total first-year cost including office/warehouse: AED 40,000–60,000 (US$10,900–16,350)
Late renewal penalty applies; company may be suspended and eventually deregistered
Online via JAFZA Customer Portal (Zajil)
Audited Financial Statements
AnnualAll JAFZA entities must prepare audited financial statements and submit them to JAFZA. The audit must be conducted by a JAFZA-approved auditor.
6 months after financial year-end
No JAFZA filing fee; audit costs borne by the company
AED 500 per month of delay; licence renewal may be blocked
Upload via JAFZA portal
Economic Substance Return
AnnualEntities carrying on relevant activities must demonstrate adequate economic substance and file an annual return.
Within 12 months after the end of the financial year
No filing fee
AED 20,000 for failure to file; AED 50,000–400,000 for failure to meet substance requirements
Via Ministry of Finance portal
Corporate Tax Return
AnnualUAE corporate tax at 9% applies. JAFZA entities may qualify for the 0% Qualifying Free Zone Person rate on qualifying income, subject to meeting substance and compliance conditions.
9 months after the end of the relevant tax period
No filing fee
AED 500 per month (up to AED 14,000) for late filing
Online via Federal Tax Authority EmaraTax portal
Key Dates
Frequently Asked Questions
What makes JAFZA different from other UAE free zones?
JAFZA was established in 1985, making it the oldest free zone in the UAE. Its location adjacent to Jebel Ali Port—the largest seaport in the Middle East—makes it the premier choice for import-export, logistics, and manufacturing businesses. Over 9,500 companies operate in JAFZA, including many Fortune 500 firms.
What entity types are available in JAFZA?
JAFZA offers two main entity types: Free Zone Establishment (FZE) for single-shareholder companies, and Free Zone Company (FZCO) for companies with two or more shareholders. Branches of both UAE and foreign companies can also be registered.
Does JAFZA offer warehouse and industrial facilities?
Yes. JAFZA is one of the few UAE free zones that offers warehouses, light industrial units, and land leases for custom-built facilities, in addition to standard office space and flexi-desk options. Warehouse costs start from approximately AED 50,000 per year.
Is JAFZA eligible for the 0% corporate tax rate?
JAFZA entities may qualify as a Qualifying Free Zone Person and benefit from a 0% corporate tax rate on qualifying income. This requires maintaining adequate substance in the free zone, deriving qualifying income, and meeting transfer pricing documentation requirements.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.