Facility Requirement
JAFZA states that company formation requires a leased facility. The facility must suit the activity and operations.
Corporate Tax
JAFZA companies fall within the UAE Corporate Tax regime. Treatment depends on activities, income and eligibility under the Free Zone rules.
0% Corporate Tax
The 0% rate is not automatic. It applies to Qualifying Income of a Qualifying Free Zone Person, subject to conditions.
VAT
VAT registration and compliance should be assessed under applicable UAE VAT rules.
Mainland Business
A JAFZA Free Zone licence does not automatically provide unrestricted mainland operating rights.
Additional Approvals
Industrial, logistics, environmental and other regulated activities may require further approvals.
Operational Requirements
Warehouse, industrial and logistics activities may involve facility, environmental, safety and operational requirements.
See JAFZA's facility and formation requirements and the Federal Tax Authority's Free Zone Persons guidance.