A Dubai call centre that telemarkets outside the rules in Cabinet Resolution No. 56 of 2024 faces company fines from AED 10,000 to AED 150,000, and those rules have bound mainland and free zone companies alike since 27 August 2024 [1][2]. That is the first thing most call centre licence guides leave out. The second is that "call centre" is not one licence. The Dubai Department of Economy and Tourism (DET) register lists inbound call centre services and outbound telephone marketing as two separate activities [3], and a centre licensed for one is not licensed for the other.
Getting the structure wrong costs money later: a licence amendment, a suspended telemarketing activity, a voice platform an operator can block, or a tax plan built on a 0% rate the activity never had. A Dubai free zone package starts at AED 12,500 licence-only and AED 21,050 with one visa, and a mainland licence from about AED 15,000, but for a seat-heavy centre the licence is the smallest line in the budget.
Since 2013, BusinessDubai.ae has set up service companies across Dubai's free zones and the mainland. This guide covers the activity codes on the DET and Dubai Outsource City registers, the telemarketing obligations and fines, which telecom approvals actually exist, data protection for recorded calls, where to set up, visas and Emiratisation, how a third-party BPO and a captive group centre are taxed, and an itemised cost table. It is a guide, not legal or tax advice.
Which licence activity does a call centre or BPO need in Dubai?
A Dubai call centre needs the activity that matches its calls. On the DET mainland register, 8220002 Call Centers Services covers inbound calls handled for clients, and 7310032 Marketing for Products and Services via Telephone covers outbound telemarketing [3]. Dubai Outsource City licenses under its own Dubai Development Authority scheme instead [4].
Inbound and outbound are two different businesses
The DET description of 8220002 is precise. It covers firms that "enter into contracts with others to receive and answer on behalf of them the inbound calls from their clients", including taking orders, handling requests for help, dealing with complaints and making notifications, and it adds that the service is "allowed only on contractual basis with others" [3]. It sits in the Information Provision Services group as a professional activity.
7310032 is the outbound activity. The register describes organisations that market products and services by telephone to targeted consumers, either their own products or other companies' products under telemarketing contracts [3]. It sits in the Promotion Services group, also as a professional activity. A centre that sells, renews, cross-sells or generates leads by calling out is doing this, whatever its website calls it.
The same pair appears across other authority registers, including Abu Dhabi, Ajman, DMCC, Dubai Airport Freezone (which writes the call centre code as 8220-002) and RAKEZ [3], so the split follows you into most free zones.
Common Mistake: Licensing an outbound sales floor on 8220002 alone. The code's own wording is inbound calls answered on behalf of clients [3], so a team dialling out to sell is working outside its licensed activity, and the telemarketing approval process or the first complaint will expose it. Add 7310032, or the zone's equivalent, before the first campaign. Adding an activity afterwards means a licence amendment, paid for while the campaign waits.
Dubai Outsource City uses its own activity list
Dubai Outsource City (DOC) is one of the TECOM business districts, and its licences are issued by the Dubai Development Authority (DDA), which numbers activities in its own category scheme rather than DET's seven-digit codes [4]. DOC's outsourcing activities sit in the 17.1 group. A generic call centre activity sits elsewhere in the DDA list and is available across DDA-licensed districts rather than reserved to DOC [4].
The table below sets out every call centre and BPO activity in the two registers, with the source for each.
| Code | Activity | Register | What it covers |
|---|---|---|---|
| 8220002 | Call Centers Services | DET, professional [3] | Inbound calls answered for clients under contract |
| 7310032 | Marketing for Products and Services via Telephone | DET, professional [3] | Outbound telemarketing of own or clients' products |
| 17.1.1 | Customer Care | DDA, Dubai Outsource City group [4] | Outsourced marketing campaigns, telemarketing and telesales, retention, cross-selling, up-selling and technical help desks |
| 17.1.2 | Transaction Processing | DDA, Dubai Outsource City group [4] | Billing and payment services, insurance claims processing, medical prescription processing and collections |
| 17.1.3 | Third Party Administrator (TPA) | DDA, Dubai Outsource City group [4] | Health insurance claims processing and related administration |
| 17.1.4 | Information Technology Management | DDA, Dubai Outsource City group [4] | Remote system maintenance, technical support and customer relationship management systems |
| 17.1.5 | Document Management | DDA, Dubai Outsource City group [4] | Physical storage facilities for third-party documents |
| 17.1.6 | Disaster Recovery Centre | DDA, Dubai Outsource City group [4] | Premises equipped to keep mission-essential functions running |
| 17.1.7 | Operations Support | DDA, Dubai Outsource City group [4] | Outsourced office operations functions |
| 17.1.8 | Manpower Supply | DDA, Dubai Outsource City group [4] | Skilled and semi-skilled workers supplied to other free zone licensees |
| 26.5.3 | Call Centre | DDA, general activity [4] | Complaints, reservations, orders, bookings and general enquiries from end users |
Two differences matter. On the DET register, inbound and outbound are separate activities, while DOC's Customer Care activity expressly includes telemarketing and telesales [4]. And the generic DDA Call Centre activity describes handling enquiries from end users, not selling to them, so a DDA-licensed centre planning outbound sales should hold Customer Care or confirm in writing that its activity covers outbound work. Neither register entry replaces the telemarketing approval covered next.
What do the UAE telemarketing rules require before the first outbound call?
UAE telemarketing is governed by Cabinet Resolution No. 56 of 2024, in force since 27 August 2024, with penalties in Cabinet Resolution No. 57 of 2024 [1]. A company needs prior approval, trained staff, a UAE number matching its licence, call records, consent, calls only between 9am and 6pm, and no calls to Do Not Call Registry numbers [1][2].
The obligations below follow the joint statement on the two resolutions from the Ministry of Economy and the Telecommunications and Digital Government Regulatory Authority (TDRA) [1], cross-checked against Pinsent Masons' summary [2]. The rules apply to companies on the mainland and in free zones, TDRA enforces them, and the Ministry oversees the licensing authorities [1]. Read the resolution text itself before you finalise call scripts, because article-level wording matters in a dispute.
| Obligation | What it means for a call centre | Source |
|---|---|---|
| Prior approval | Approval from the competent authority before any telemarketing starts; ask your licensing authority which body issues it for your licence | [1] |
| Staff training | Marketers trained on ethical conduct and on using the Do Not Call Registry (DNCR) | [1] |
| Local number | Calls made from a UAE-registered number that matches the company's commercial licence | [1] |
| Call records | Records kept of marketing phone calls | [1] |
| Calling hours | Marketing calls only between 9am and 6pm | [1][2] |
| Consent | Customer consent confirmed before promoting products or services | [2] |
| Repeat calls | No more than twice a week to the same consumer | [1] |
| DNCR | No calls to numbers registered on the TDRA-run registry | [1][2] |
| Conduct | No unjustified pressure and no misleading marketing | [1] |
| Data source | The source of consumer data disclosed when the consumer asks | [1] |
The approval is separate from the trade licence: holding 7310032 or Customer Care gives you the activity, not the permission to start dialling, and the call record is the evidence that the rest of the table was followed.
Pro Tip: Build the rules into the dialler, not the training deck. Lock outbound dialling to 9am to 6pm, cap attempts to the same number at two a week, scrub every list against the Do Not Call Registry before it is loaded, and store the source of each consumer record so you can answer the "where did you get my number" question the rules require you to answer [1]. No supervisor can police those from memory across a full floor.
What are the fines for breaking the telemarketing rules?
Company violations of the UAE telemarketing rules carry fines from AED 10,000 to AED 150,000 under Cabinet Resolution No. 57 of 2024, scaled by the violation's type, severity and repetition [1][2]. Individuals face AED 5,000 for a first offence, AED 20,000 for a repeat within 30 days, and AED 50,000 for a third [1].
The penalty scale below is as the Ministry and TDRA published it, with the AED 150,000 ceiling independently confirmed by Pinsent Masons [1][2].
| Who | Penalty | Source |
|---|---|---|
| Company | AED 10,000 to AED 150,000, scaled by type, severity and repetition | [1][2] |
| Company, non-monetary | Warning, partial or full suspension of telemarketing, licence revocation, removal from the commercial register, cutting off communications services | [1][2] |
| Individual, first offence | AED 5,000 | [1] |
| Individual, repeat within 30 days | AED 20,000 | [1] |
| Individual, third offence | AED 50,000 plus a 12-month service denial | [1] |
The non-monetary penalties are the ones that end a call centre. A suspended telemarketing activity or a cut communications service stops revenue on the day it lands, and licence revocation or removal from the commercial register ends the company [1][2]. The individual scale exists because the rules also reach people marketing by phone on their own account; for a centre, the company scale is the exposure to plan around.
Quick Math: The top company fine of AED 150,000 is twelve times the AED 12,500 licence-only price of a Meydan, Dubai South or Expo City package [19]. It is more than a one-visa package at AED 21,050 plus a year-two renewal at about 80% of that, combined. Against those numbers, a registry scrub and a locked calling window cost almost nothing.
Does a call centre need a TDRA licence?
A call centre that buys its lines from a licensed operator does not need its own TDRA telecom licence. Under TDRA's Voice over Internet Protocol policy, only licensed operators, which in practice means du and e&, may provide telecom services, and a call centre is their customer for numbers, 800 lines and SIP trunks [5].
The TDRA policy is explicit about the structure. Providing telecom services over a public network in the UAE is a regulated activity that needs a TDRA licence under Federal Law by Decree No. 3 of 2003. When the policy was issued, only two licensees were entitled to carry on regulated activities, and the regulator said it did not intend to issue further VoIP licences [5]. The policy in force is Version 2.0, issued on 30 December 2009, and it is still the version TDRA publishes. Check TDRA's site for any superseding instrument before you sign a platform contract.
Where numbers, 800 lines and trunks come from
The table below shows who supplies each telecom element a centre needs, and where TDRA actually sits in the chain.
| What you need | Who provides it | What it depends on |
|---|---|---|
| Local numbers and lines | du or e& | A UAE trade licence |
| 800 toll-free numbers | du or e&; TDRA regulates the numbering resources operators use [5] | Operator contract |
| SIP trunks for your contact-centre platform | du or e& | Operator contract and platform integration |
| A telecom operating licence | TDRA [5] | Only if you provide telecom services to others |
| Telemarketing approval | The competent authority under Resolution No. 56 of 2024 [1] | Outbound activity on the licence and a licence-matched UAE number |
A call centre needs the first three rows and, for outbound work, the last. The fourth row belongs to a business that sells telecom services, which a call centre does not.
Why an overseas VoIP platform can go silent
A licensed operator may block a VoIP service it believes is provided over its network by an unlicensed person, unless TDRA instructs otherwise [5]. The policy's exemption for closed group networks is narrow: the network must sit inside the UAE and either originate and terminate calls within the UAE or exist solely for a defined public-interest purpose such as education, research or government use [5]. A commercial centre serving outside clients does not fit it. Hosted contact-centre software is fine as software, but the voice leg should ride on a du or e& trunk, and it is worth asking the operator in writing how your platform connects.
Common Mistake: Budgeting for a "TDRA call centre licence". Several setup guides list one as a separate step, but the research behind this guide found no TDRA licence product for a business that buys its telecom services from an operator, and the VoIP policy places the licence on the operator, not on its customers [5]. What a call centre does need is a trade licence with the right activity, operator contracts and, for outbound work, telemarketing approval with a UAE number matching the licence [1].
How does the PDPL apply to call recordings and customer data?
Recorded calls and customer records are personal data under Federal Decree-Law No. 45 of 2021 (the PDPL), in force since 2 January 2022 [6]. Consent is the general rule, and cross-border transfers carry conditions. The Executive Regulations are still unissued, so breach deadlines and penalties are unpublished [7]. DIFC and ADGM run their own regimes.
The PDPL has no article written for call recording. Recordings of identifiable callers are personal data under its general scope, so its principles on lawful basis, consent, minimisation, security and data subject rights apply to every recording. The telemarketing rules add a duty to keep records of marketing calls [1]. Advisers recommend telling callers at the start of the call that it is recorded, as consistent with the consent and record-keeping obligations, even though no article found prescribes the words.
Cross-border transfer is where an outsourcing centre is most exposed, because it moves data abroad by design. The client's CRM may be hosted in Europe, the dialler in the United States and the recordings somewhere else. The PDPL sets conditions for transfers outside the UAE, but the approved destinations and safeguard standards are left to the unissued regulations [7]. Build the file you would need under any final rule: where each dataset sits, a written processing contract with each client and sub-processor, and the reason each transfer is necessary. An overseas client will usually impose its own home-country data terms through the contract anyway.
The zone matters only at the edges. A Dubai Outsource City company is under the federal PDPL exactly as a mainland company is. Only the financial free zones sit outside it: DIFC under its Data Protection Law No. 5 of 2020 and ADGM under its Data Protection Regulations 2021, both fully operative today. Our guide to the UAE PDPL and its missing Executive Regulations explains which quoted fines and breach deadlines are real and what to do this quarter, so treat any fixed breach window or numeric DPO threshold a vendor quotes you as unconfirmed until you have read it.
Should a call centre set up on the Dubai mainland or in Dubai Outsource City?
A Dubai call centre serving UAE consumers and businesses directly belongs on a DET mainland licence. One serving overseas clients or its own group usually fits a free zone such as Dubai Outsource City or a package zone. DOC publishes no prices; Dubai package zones start at AED 12,500 licence-only and AED 21,050 with one visa [19].
The decision turns on who your callers and clients are, how many seats need visas, and whether a government or mainland contract is in the plan. Our free zone company setup and mainland company setup pages itemise each route, including the renewal that the headline price leaves out.
What Dubai Outsource City is, and what it does not publish
DOC is a TECOM district licensed by the DDA, and it describes itself as the region's only free zone dedicated to outsourcing and multilingual call centres [8]. Treat that as the zone's own positioning rather than an audited fact. Its activity list is the most specific in Dubai for this sector [4], and its site lists commercial offices, co-working, retail and warehouse space [8].
What DOC does not publish is price. Neither its site nor the DDA publishes a package, a licence fee, a share capital figure or a visa ratio [8], and the figures circulating on consultancy sites are not DDA-issued. This guide therefore states no DOC price. Ask DOC for a written, itemised quotation against a specified activity, floor area and headcount.
Real Talk: If a page quotes you a DOC licence fee, a renewal figure or a minimum capital as settled fact, ask where the DDA published it. The research for this guide found no DDA or DOC source for any of them [8]. The quote that matters is the one issued against your square metres and your visa count, because at DOC the floor plan drives both the rent and the quota.
The table below compares the two routes on the factors that decide a call centre, using BD's package prices for the free zone side.
| Factor | Dubai free zone (DOC or a package zone) | Dubai mainland (DET) |
|---|---|---|
| Licensing authority | DDA for DOC; the zone authority elsewhere | DET |
| Call centre activity | Customer Care 17.1.1 or Call Centre 26.5.3 at DDA [4]; the zone's own code elsewhere | 8220002 inbound, 7310032 outbound [3] |
| Published price | None at DOC; package zones from AED 12,500 licence-only, AED 21,050 with one visa [19] | From about AED 15,000; about AED 26,355 with one visa |
| Serving UAE consumers and companies | Through a Resolution No. 11 of 2025 branch, dual licence or temporary permit [9] | Direct |
| Dubai government contracts | Needs a mainland presence | Direct, with Law No. 5 of 2026 Emiratisation terms [10] |
| Visa quota | Set by leased space | Set by the licence and registered office |
| Emiratisation targets | Outside them, as current policy | 10% of skilled staff at 50 or more skilled employees [11] |
| Telemarketing rules | Apply [1] | Apply [1] |
| Data protection | Federal PDPL (DOC is not DIFC or ADGM) | Federal PDPL |
| Corporate tax, third-party BPO | Ordinary rates [12] | Ordinary rates |
| Corporate tax, captive group centre | Arguable Qualifying Free Zone Person position [12] | Ordinary rates, no QFZP route |
| Year-two renewal | About 80% of year one [19] | About AED 15,000 |
The rows that decide most call centres are market access, Emiratisation and visas. If your callers are UAE consumers phoning on behalf of UAE companies, the mainland is the natural home. If the clients are abroad or inside your own group, a free zone usually is.
Can a free zone call centre serve mainland and government clients?
A Dubai free zone call centre can serve mainland clients through Executive Council Resolution No. 11 of 2025, which offers a Branch Licence or Dual Licence at AED 10,000 a year, or a Temporary Permit at AED 5,000 per six months [9]. Dubai government outsourcing under Law No. 5 of 2026 adds a far stricter Emiratisation ratio [10].
The Resolution excludes DIFC companies, so it works for DOC and the other Dubai free zones [9]. A Dual Licence lets the free zone company serve mainland clients from its free zone base without a second office, which suits a centre whose seats stay in the zone while some clients sit on the mainland. Our guide to free zone companies trading on the mainland covers the three routes and the tax treatment of mainland income.
Government work is its own case. Law No. 5 of 2026, effective 12 March 2026, regulates the outsourcing of Dubai government services and names call centre and customer service operations among them [10]. Our guide to the Dubai government outsourcing law sets out the 1:1 Emiratisation ratio it applies to contractors and the three-year transition to March 2029. A centre that wants government clients should plan a mainland presence and an Emirati hiring pipeline together, not one after the other.
How many visas can a call centre get, and what sets the quota?
A Dubai free zone call centre's visa quota is set by the office space it leases, not by the licence. BD's Dubai packages cover up to two visas, at AED 24,600 with IFZA (a partner price) or AED 27,600 with Meydan [19], so every further agent visa needs floor space the zone will count toward the quota.
Most free zones work to a guideline of about one visa per 9 square metres of office, and a flexi-desk supports only one to three visas. Our guide to how free zone visa quotas work compares the zones. Dubai Internet City, a sister TECOM district, publishes one visa per 60 square feet, about 5.6 square metres, as set out in our Dubai Internet City setup guide. DOC publishes no ratio [8], so get the number in writing before you sign a lease.
The price of each extra visa diverges sharply by zone. The second visa adds AED 3,200 at IFZA and AED 6,550 at Meydan or Dubai South, a gap of more than double on the same product [19], and later visas are quoted by the zone against your quota. A quota is also only the right to apply: every agent still goes through standard immigration processing.
Quick Math: A 30-seat inbound team needs 30 employment visas before any supervisor is counted. On the 9 square metre guideline, that is about 270 square metres of office. On a 60 square foot rule like Dubai Internet City's, it is 1,800 square feet, about 167 square metres. Either way the lease, not the licence package, is the quota decision, and it is usually the largest fixed cost in the plan.
What does it cost to set up a call centre in Dubai in 2026?
A Dubai call centre's setup starts at about AED 12,500 for a free zone licence with no visa, AED 21,050 with one visa and AED 24,550 to 27,600 with two, based on BD's 2026 package prices [19]. A DET mainland licence starts from about AED 15,000. Office seats and telecom are quoted separately by landlords and operators.
The table itemises every line a call centre budget needs. Package figures are BD's owner-confirmed 2026 prices [19]; mainland figures are from our mainland setup page; seat, telecom and DOC lines are left to the landlord, operator and zone to quote, because nobody publishes them.
| Cost item | Amount (AED) | Notes |
|---|---|---|
| Dubai free zone licence, no visa | 12,500 | Meydan, Dubai South or Expo City; 3 activities, 3 shareholders [19] |
| IFZA licence, no visa | 12,900 | Partner price; IFZA publishes no prices [19] |
| Dubai free zone package, one visa | 21,050 | Meydan, Dubai South or Expo City; IFZA 21,400 as a partner price [19] |
| Dubai free zone package, two visas | 24,550 to 27,600 | Expo City 24,550, IFZA 24,600 partner price, Meydan and Dubai South 27,600 [19] |
| Second visa, marginal cost | 3,200 to 6,550 | IFZA lowest, Meydan and Dubai South highest [19] |
| Third and later visas | Quoted by the zone | Each needs quota from leased space |
| Dubai Outsource City licence and lease | Not published | Written quotation from DOC against activity, area and headcount [8] |
| DET mainland licence, no visa | From about 15,000 | BD's standard first-year mainland package is 18,200 |
| DET mainland, one visa | About 26,355 | Standard Dubai mainland package with one visa |
| Mainland access for a free zone company | 10,000 a year, or 5,000 per six months | Branch or Dual Licence, or Temporary Permit [9] |
| Office or seats | Quoted by the landlord | Sets the visa quota; a registered physical office is required on the mainland |
| Numbers, 800 lines and SIP trunks | Quoted by du or e& | Operator contract; there is no TDRA fee for a customer [5] |
| Telemarketing prior approval | Confirm with the licensing authority | Required before outbound calls [1] |
| Investor visa capital evidence at IFZA or Meydan | 75,000 shown in a bank account | Not a fee; balance the shareholder must evidence [19] |
| Year-two renewal, free zone | About 80% of year one | Cards, deposits and compliance items sit outside the headline [19] |
| Year-two renewal, mainland | About 15,000 | BD's mainland renewal figure |
Read the table from the bottom up for a seat-heavy centre. The licence and the first two visas are a small share of year one; the lease that creates the quota, the telecom contract and the payroll are the real budget, and none of them can be priced until you fix the seat count.
If the centre does not need a Dubai address, Sharjah is the labelled non-Dubai alternative: SRTIP prices at AED 13,990 with one visa and AED 17,795 with two, and SPC Free Zone at AED 14,255 and AED 18,705 [19]. Our business setup in Sharjah page shows what those packages include. Confirm that the zone's register carries a call centre activity before you pay.
Real Talk: At IFZA and Meydan, a shareholder applying for an investor visa must now show capital of at least AED 75,000 in a bank account, in the UAE or in their home country [19]. It is not widely published, and it lands on founders who budgeted only for the package. If the founder's own residence runs through either zone, plan that balance before choosing it.
For an itemised quote comparing DOC, a package zone and the mainland on your actual seat count, get a free setup quote→
What does staffing a Dubai call centre involve?
Staffing a Dubai call centre means one employment visa per agent inside your quota, salaries paid through the Wage Protection System on the mainland, and, for a mainland company with 50 or more skilled employees, a 10% Emiratisation target by 31 December 2026 [11]. Free zone companies sit outside the targets as current policy, not statute.
A call centre is a visa-heavy business in a way most service companies are not. Every agent is an employee with a work permit, a residence visa, an Emirates ID, medical insurance and a salary that has to be paid on time and on record. Mainland salaries run through MOHRE's Wage Protection System; free zones apply their own payroll rules. Our guide to hiring employees in Dubai walks through the stages from offer to first working day, and our post-setup services team handles visa processing and renewals in batches when a floor is hiring.
Emiratisation is where the mainland and free zone routes split. A mainland company with 50 or more skilled employees must reach 10% Emirati skilled staff by 31 December 2026, checked at the half-year points [11]. Our Emiratisation 2026 guide explains the quota arithmetic and the monthly contribution charged for each unfilled position. Mainland companies with 20 to 49 skilled employees in 14 designated sectors also had hiring targets for 2024 and 2025; whether a call centre falls in one of those sectors depends on how MOHRE classifies its activity, so check your ISIC mapping on MOHRE's list rather than assume either way [11]. Free zone companies, including DOC's, are outside the targets as current policy rather than statute.
Some centres take agents from a manpower supplier instead of sponsoring them, and DOC even has a Manpower Supply activity for supply to other zone licensees [4]. The person's work permit decides who employs them. Our guide to staff secondment and outsourcing in the UAE explains where the labour law duties sit in each arrangement.
Common Mistake: Growing a mainland centre past 50 skilled employees without an Emiratisation plan. The 10% target applies once you cross the threshold [11], and a centre that hires in waves can cross it in a single month. Build Emirati hiring into the headcount plan at 40, not at 55, and remember that a free zone base sits outside the targets only as a matter of current policy.
How is a third-party BPO taxed in Dubai?
A third-party BPO or call centre serving unrelated clients has no Qualifying Activity under Ministerial Decision No. 229 of 2025 [12], so it pays ordinary corporate tax: 0% on taxable income up to AED 375,000 and 9% above [13]. With revenue at or under AED 3,000,000, it can elect Small Business Relief for periods ending on or before 31 December 2029 [14].
The closed list in Ministerial Decision No. 229 of 2025 covers manufacturing, processing, trading qualifying commodities, holding shares for investment, shipping, reinsurance, fund and wealth management, headquarter services and treasury services to related parties, aircraft financing and leasing, distribution in or from a Designated Zone, logistics, and activities ancillary to those [12]. Call centre services, customer service and business process outsourcing appear nowhere on it.
That holds wherever the licence sits. A DOC or other free zone company serving outside clients is taxed like a mainland company. Zone marketing that lists 0% corporate tax describes the rate a Qualifying Free Zone Person can reach, not a promise about your activity. A free zone BPO that claims Qualifying Free Zone Person status anyway and fails a condition is taxed at the ordinary rates, 0% up to AED 375,000 and 9% above, from the start of that tax period, and cannot be a Qualifying Free Zone Person for the following four periods [12][13].
Small Business Relief is an election made on the return, not an automatic status. It is not available to a Qualifying Free Zone Person or to a member of a multinational group with consolidated revenue above AED 3.15 billion [14]. Our guide to Small Business Relief to 2029 covers what electing switches off.
Quick Math: A third-party BPO with AED 1,200,000 of taxable income pays nothing on the first AED 375,000 and 9% on the remaining AED 825,000, which is AED 74,250, an effective rate of about 6.2% [13]. If its revenue is at or under AED 3,000,000 and it elects Small Business Relief, the tax for that period is nil [14]. That is the ordinary regime working as designed, and it is the number to plan against.
Can a captive call centre serving its own group reach 0% corporate tax?
A captive call centre in a Dubai free zone that serves and bills only its own group has an arguable case under the headquarter services heading of Ministerial Decision No. 229 of 2025, which ends with "other support services to Related Parties" [12]. This guide found no FTA guidance on captive call centres, so treat it as arguable, not settled.
Article 2(3)(i) of the decision defines the heading in full [12]:
"Headquarter services to Related Parties includes the administering, overseeing and managing of Business Activities of Related Parties, including the provision of senior and general management, captive insurance services, administrative services, procurement services, business planning and development, risk management, coordination of group activities, and in general incurring expenditures on behalf of Related Parties and providing other support services to Related Parties."
The argument for a captive centre is textual. A centre that answers the group's customer calls, processes its transactions or runs its help desk, under contracts only with group companies and billed only to them, is arguably providing "other support services to Related Parties". The argument against is that every named example is a management or administrative function, and the FTA has published nothing that says customer contact belongs under the same heading. Both readings are available on the words. Neither is confirmed. A captive centre on a mainland licence has no route to this position at all, because Qualifying Free Zone Person status belongs only to free zone companies.
Even if the reading holds, the activity is only one condition. A captive centre must meet every Qualifying Free Zone Person condition throughout the tax period, not just at year end [12][13].
| Condition | What it means for a captive centre | Source |
|---|---|---|
| Qualifying Activity | Services to Related Parties only, within the headquarter services heading as argued above | MD 229 of 2025, Art. 2(3)(i) [12] |
| Adequate substance | Core income-generating work done in the zone, with adequate qualified staff, assets and spending | Cabinet Decision No. 100 of 2023 [15] |
| Arm's length pricing | Intercompany fees priced as independent parties would price them, with transfer pricing documentation | FDL 47 of 2022, Arts. 34 and 55 [13] |
| Audited financial statements | Required of every Qualifying Free Zone Person, whatever its size | MD 84 of 2025 [16] |
| De minimis | Non-qualifying revenue no more than 5% of revenue or AED 5,000,000, whichever is lower | MD 229 of 2025, Art. 3 [12] |
| No election out | The company must not have elected to be taxed at the ordinary rates | FDL 47 of 2022, Art. 18 [13] |
A qualifying captive pays 0% on qualifying income and 9% on any non-qualifying income within the de minimis limit, with no AED 375,000 band and no Small Business Relief [12][14]. If a condition fails, or the FTA does not accept the reading, the company is taxed at the ordinary rates, 0% up to AED 375,000 and 9% above, from the start of that period, and cannot return to Qualifying Free Zone Person status for the next four periods [12][13]. Our guides to the Qualifying Free Zone Person and the 0% rate and to transfer pricing in the UAE cover the conditions and the documentation in detail.
Common Mistake: Letting a captive centre take one outside client "to use spare capacity". That revenue is non-qualifying, and once it passes the lower of 5% of revenue or AED 5,000,000 the centre fails de minimis [12]. It is then taxed at the ordinary rates from the start of that period and barred from Qualifying Free Zone Person status for four more. Price that against the outside contract before anyone signs it.
Real Talk: Do not build a group's business case on 0% for a captive centre until a tax adviser has given a written opinion on your contracts and functions, or the FTA has answered a clarification request. The ordinary regime is not a disaster: on AED 1,200,000 of taxable income it costs AED 74,250 [13], and it keeps the AED 375,000 band that a Qualifying Free Zone Person never gets. A large group's centre cannot use Small Business Relief either way [14].
If you are placing a captive centre for a foreign group and want the structure, zone and intercompany model worked through before the tax opinion, model your position→
Is VAT charged on call centre services for overseas clients?
Call centre services billed to an overseas client may be zero-rated for UAE VAT as exported services, but only if the conditions are met: the client belongs outside the UAE, has no UAE establishment connected to the service, and receives the benefit abroad [17]. Otherwise 5% VAT applies, with registration mandatory above AED 375,000 [18].
The export test has several limbs, and a foreign billing address is only one input. It looks at where the recipient belongs, whether the recipient has a UAE presence connected to your supply, where the benefit of the service is received, whether the service relates to goods, property or people in the UAE, and whether you can evidence all of it [17]. Our guide to zero-rated exported services sets out the shape of each limb and the traps that catch service businesses.
A call centre meets the sharpest version of the trap. A Dubai centre answering calls from UAE customers on behalf of an overseas brand has a foreign contract, but the people using the service are in the UAE, which puts the export treatment in doubt. A captive centre billing a foreign parent faces the same question if the group's UAE entity directs the work day to day. Registration is mandatory once taxable supplies pass AED 375,000 and voluntary from AED 187,500 [18], and zero-rated supplies still count toward that threshold, so an export-only centre can cross it on zero-rated revenue alone.
Pro Tip: Put the export evidence in the client file on day one: the contract naming the foreign entity and its jurisdiction, the client's registration documents, where its callers are, and a written confirmation of whether it has any UAE establishment connected to your service, refreshed each year. Getting zero-rating wrong costs 5% of every invoice since the first, and a foreign client rarely pays that back.
In what order do the approvals happen?
A Dubai call centre's approvals run in a broadly fixed order: activity and jurisdiction, then the office lease that sets the visa quota, then the licence, establishment card and bank account, then operator lines, and last the telemarketing approval before any outbound call [1]. Visas, payroll and tax registration follow once the licence exists.
The table sets out each step, who issues it and what it needs first. It is a dependency map rather than a timetable, because the lease negotiation and the bank account usually take longer than the licence itself.
| Step | Issued by | Needs first |
|---|---|---|
| 1. Activity and jurisdiction | DET, or the zone authority (DDA for DOC) | A clear model: inbound, outbound or back office |
| 2. Office lease | Landlord or zone; Ejari registration on the mainland | A seat plan, because space sets the quota |
| 3. Trade licence | DET or the zone | The lease and shareholder documents |
| 4. Establishment card | Immigration authority, through the zone or DET | The licence |
| 5. Corporate bank account | The bank | The licence and company documents |
| 6. Numbers, 800 lines and SIP trunks | du or e& | The trade licence |
| 7. Telemarketing prior approval | The competent authority under Resolution No. 56 of 2024 | Outbound activity on the licence and a licence-matched number [1] |
| 8. Visas and payroll | Immigration, MOHRE or the zone, and WPS | The establishment card and the quota |
| 9. Corporate tax and VAT registration | Federal Tax Authority | The licence; VAT once supplies pass AED 375,000 |
Two dependencies catch people. The operator will not provision lines before the licence exists, and an outbound campaign cannot lawfully start until the telemarketing approval and a licence-matched number are both in place [1]. Banks will ask what the centre does, for whom, and where the money comes from; our guide to opening a corporate bank account in Dubai covers the documents, and WIO and Mashreq Neo are among the banks that open readily for free zone companies [19].
What has to be renewed and filed every year?
A Dubai call centre renews its licence every year, at about 80% of year one for a free zone package [19], and keeps visas, the telemarketing approval, WPS payroll and operator contracts in good standing. It files a corporate tax return, VAT returns once registered, and, as a Qualifying Free Zone Person, audited accounts. Late corporate tax registration costs AED 10,000.
The table lists the recurring items and when each falls due.
| Item | Timing | Notes |
|---|---|---|
| Licence renewal | Every 12 months | About 80% of year one for a free zone package [19]; about AED 15,000 on the mainland |
| Visa renewals | With each visa's term | The quota must still cover the headcount |
| Corporate tax return | Within nine months of the period end | Small Business Relief is elected here [13][14] |
| VAT returns | Each VAT period once registered | Mandatory registration above AED 375,000 [18] |
| Audited financial statements | Annually | Required of every Qualifying Free Zone Person [16] |
| Transfer pricing | With the return | Arm's length pricing on intercompany fees [13] |
| Payroll | Monthly | Through WPS on the mainland |
| Emiratisation | Half-yearly checks | Mainland companies with 50 or more skilled employees [11] |
| Registry scrubs and call records | Continuous | Resolution No. 56 of 2024 [1] |
Year two is when these deadlines stop being a founder's job and start being someone's job. The licence renewal, the visa renewals, the corporate tax return and the VAT returns can fall due within a few months of each other, and a call centre renews visas in larger numbers than most businesses. Our post-setup services team runs that calendar, including the batch visa renewals, so none of it lands on a campaign launch.
Which setup fits which call centre business?
The right Dubai call centre setup depends on who the callers and clients are. Outbound work for UAE clients fits the DET mainland, inbound support for overseas brands and captive group centres fit a free zone such as Dubai Outsource City, and a small startup usually fits a two-visa package zone. The table matches each model.
| Business | Where | Activity | Tax position | Watch for |
|---|---|---|---|---|
| Outbound telemarketing agency for UAE clients | DET mainland | 7310032, plus 8220002 if it also takes inbound calls [3] | Ordinary rates; Small Business Relief at or under AED 3,000,000 | Prior approval, registry scrubs, 9am to 6pm, licence-matched number [1] |
| Inbound support centre for overseas brands | DOC or a Dubai package zone | Customer Care 17.1.1 at DOC, or the zone's call centre activity [4] | Ordinary rates; VAT zero-rating only if the export test is met | Callers in the UAE can defeat zero-rating |
| Captive centre for a foreign group | DOC or another Dubai free zone | Customer Care 17.1.1 or Call Centre 26.5.3, contracts only with group companies [4] | Arguable Qualifying Free Zone Person position under headquarter services; advice first [12] | Substance, arm's length fees, audit, de minimis |
| BPO doing back-office transaction processing | DOC | Transaction Processing 17.1.2, TPA 17.1.3 for health claims, Operations Support 17.1.7 [4] | Ordinary rates, unless captive | Client data leaving the UAE under the PDPL |
| Small outsourcing startup | Dubai package zone with two visas | The zone's call centre activity, confirmed before paying | Small Business Relief likely available | The two-visa ceiling, and the AED 75,000 capital rule at IFZA and Meydan |
One honest qualification sits outside the table. If the plan is a large English-language voice operation competing mainly on the hourly cost of an agent, Dubai's salaries, visas and office rents make it an expensive base compared with the established offshore outsourcing hubs. Dubai earns its place for Arabic and multilingual work, GCC clients and time zones, regional group centres, and clients who need the people and the data inside the UAE.
Real Client Stories
These are composite examples built from the situations call centre and BPO founders most often face. Names and details are illustrative, and the only figures used are published rules and fines and BusinessDubai.ae's package prices.
The outbound team licensed for inbound calls (DET mainland)
A founder set up a DET mainland company to run outbound sales campaigns for UAE retailers and chose 8220002 Call Centers Services because the name sounded right. The register describes that code as inbound calls answered on behalf of clients; outbound telephone marketing is a separate activity, 7310032. The gap surfaced at the telemarketing approval that Cabinet Resolution No. 56 of 2024 requires before any campaign. The licence was amended, the dialler locked to 9am to 6pm, and every list scrubbed against the Do Not Call Registry. Company violations carry fines from AED 10,000 to AED 150,000.
The lesson: license the calls you will actually make, before you make them.
The captive centre that was told 0% came with the zone (Dubai Outsource City)
A European group placed a captive customer care centre in Dubai Outsource City to serve only group companies, and its business case assumed 0% corporate tax because the address is a free zone. The adviser's view was narrower. The headquarter services heading in Ministerial Decision No. 229 of 2025 ends with "other support services to Related Parties", which gives an argument, not a certainty, and the centre would also need substance, arm's length fees, audited accounts and non-qualifying revenue under the lower of 5% or AED 5,000,000. When sales proposed an outside client, the group priced the de minimis risk first.
The lesson: a captive centre's 0% is a position to defend, not a feature of the licence.
The support startup that outgrew its package (Dubai free zone)
The founders of an inbound support business for overseas e-commerce brands compared Dubai packages on the two-visa column: IFZA at AED 24,600, a partner price, against Meydan at AED 27,600. They took the cheaper one, then found the package quota covered their own visas, not a floor of agents; every further visa needed leased space the zone would count. They had also assumed every invoice was a zero-rated export, until one brand's callers turned out to be UAE customers, which put the export treatment in doubt.
The lesson: in a call centre the lease sets the headcount, and the caller's location can decide the VAT.
Start your call centre the right way
For a call centre, the trade licence is the easy part. What decides whether the business runs is whether the activity matches the calls you make, whether the outbound floor meets the telemarketing rules before the first dial, whether the voice rides on an operator's lines, and whether the tax position was confirmed rather than assumed. For a third-party BPO the honest plan is 9% above AED 375,000, or Small Business Relief while it lasts; for a captive centre, 0% is an argument to be tested, not a given.
BusinessDubai.ae has completed 700+ company registrations across the UAE since 2013, with itemised pricing and no hidden fees. We will price a free zone company setup against a mainland company setup on the lines that actually differ for a call centre: the seat-driven visa quota, mainland and government access, Emiratisation exposure and the tax position of your model. After the licence, our post-setup services team carries the visa batches, renewals and filings. Talk to a setup expert→
If recorded calls and client data are the harder question for your centre, start with our guide to the UAE PDPL before you sign the first processing contract.
Frequently Asked Questions
What is the activity code for a call centre in Dubai?
On the DET mainland register, the call centre activity is 8220002, Call Centers Services, a professional activity covering inbound calls answered for clients under contract. Outbound telemarketing is a separate activity, 7310032. Dubai Outsource City uses the Dubai Development Authority's own list, where Customer Care is 17.1.1.
Can a call centre licence be used for outbound telemarketing?
Not on the DET call centre code alone. 8220002 is described as inbound calls answered on behalf of clients, so outbound selling needs 7310032, Marketing for Products and Services via Telephone. At Dubai Outsource City, the Customer Care activity 17.1.1 expressly includes telemarketing and telesales.
Do I need a TDRA licence to run a call centre in Dubai?
No, not if you buy your telecom services from a licensed operator. TDRA licenses the operators, in practice du and e&, and a call centre is their customer for numbers, 800 lines and SIP trunks. Outbound work still needs telemarketing approval under Cabinet Resolution No. 56 of 2024.
What are the UAE telemarketing rules?
Cabinet Resolution No. 56 of 2024, in force since 27 August 2024, requires prior approval, staff trained on the Do Not Call Registry, a UAE number matching the commercial licence, call records, consent, and calls only between 9am and 6pm. Repeat calls to the same consumer are limited to twice a week.
What hours can telemarketing calls be made in the UAE?
Marketing calls are allowed only between 9am and 6pm under Cabinet Resolution No. 56 of 2024. The window applies to companies on the mainland and in free zones, so a Dubai centre calling UAE consumers should lock its dialler to those hours.
What is the fine for illegal telemarketing in the UAE?
Company violations carry fines from AED 10,000 to AED 150,000 under Cabinet Resolution No. 57 of 2024, scaled by type, severity and repetition. Individuals face AED 5,000 for a first offence, AED 20,000 for a repeat within 30 days and AED 50,000 for a third. Suspension and licence revocation are also possible.
What happens if my call centre calls a number on the Do Not Call Registry?
Calling a registered number breaks the telemarketing rules and exposes the company to fines of AED 10,000 to AED 150,000 and, in serious or repeated cases, suspension of telemarketing, licence revocation or cut communications services. Scrub every list against the registry before loading it into the dialler.
Do free zone call centres have to follow the telemarketing rules?
Yes. The Ministry of Economy and TDRA framed the rules as applying to companies and licensing authorities on the mainland and in free zones. A Dubai Outsource City centre calling UAE consumers needs the same approval, number, hours and registry checks as a mainland one.
Where do I get an 800 number for a UAE call centre?
From a licensed operator, du or e&, not from TDRA directly. TDRA regulates the numbering resources that operators use to provide the service, and the operator provisions the line. Expect the operator to ask for your UAE trade licence for local lines.
Can I use an overseas cloud dialler or VoIP platform from Dubai?
You can use the software, but route the voice through a licensed UAE operator. TDRA's VoIP policy lets an operator block a VoIP service it believes is provided by an unlicensed person, and its closed group network exemption does not fit a commercial call centre. Ask the operator in writing how your platform connects.
Is Dubai Outsource City the only free zone for call centres?
No. Dubai Outsource City describes itself as dedicated to outsourcing and call centres, but call centre activities also appear in the DMCC, Dubai Airport Freezone, RAKEZ and other registers. The generic DDA Call Centre activity is available across DDA-licensed districts, not only at DOC.
How much does a Dubai Outsource City licence cost?
Dubai Outsource City publishes no package prices, licence fees or renewal figures, and neither does the Dubai Development Authority. Figures on consultancy sites are not DDA-issued. Ask DOC for a written, itemised quotation against your activity, floor area and headcount.
What is the minimum share capital for Dubai Outsource City?
There is no DOC or DDA-published figure. The capital numbers on consultancy pages could not be traced to an official source, so confirm the requirement for your entity type in writing with DOC before you plan the bank transfer.
How much does it cost to set up a call centre in Dubai?
Based on BD's 2026 package prices, a Dubai free zone licence starts at AED 12,500 with no visa, AED 21,050 with one visa and AED 24,550 to 27,600 with two. A DET mainland licence starts from about AED 15,000. Office space, telecom and payroll are quoted separately and usually cost far more than the licence.
Can a foreigner own 100% of a call centre company in Dubai?
Yes, for most activities, on both routes. Free zone companies allow full foreign ownership, and mainland companies have allowed it for most activities since Federal Decree-Law No. 26 of 2020. Confirm your specific activity with DET at application.
How many visas can a call centre company get?
As many as its leased space supports. Free zones tie the quota to office space, commonly around one visa per 9 square metres, and a flexi-desk supports only one to three. Dubai Outsource City publishes no ratio, so get the number in writing before signing a lease.
Can a free zone call centre serve clients on the Dubai mainland?
Yes, through Executive Council Resolution No. 11 of 2025. A Branch Licence or Dual Licence costs AED 10,000 a year and a Temporary Permit AED 5,000 per six months. DIFC companies are excluded from these routes.
Can a call centre bid for Dubai government outsourcing contracts?
Yes, under Law No. 5 of 2026, effective 12 March 2026. It regulates the outsourcing of Dubai government services, names call centre and customer service operations among them, and sets a strict Emiratisation ratio for contractors with a transition to March 2029. A free zone company needs a mainland presence to contract.
Does Emiratisation apply to call centres and BPO companies?
It applies to mainland call centres like any other private employer. A mainland company with 50 or more skilled employees must reach 10% Emirati skilled staff by 31 December 2026. Companies with 20 to 49 skilled employees in 14 designated sectors have separate targets, so check your activity's classification with MOHRE.
Are free zone call centres exempt from Emiratisation?
Free zone companies, including those in Dubai Outsource City, are outside the targets as a matter of current policy, not statute. The government has discussed extending the rules, so a free zone centre planning a mainland branch or a large headcount should watch for changes.
Does a call centre need PDPL compliance for call recordings?
Yes. Recordings of identifiable callers are personal data under Federal Decree-Law No. 45 of 2021, in force since 2 January 2022. The Executive Regulations are still unissued, so apply the law's principles now: a lawful basis, minimisation, security, and answers to data subject requests.
Must I tell callers that the call is recorded?
Tell them at the start of the call. Advisers recommend the disclosure as consistent with the consent and record-keeping obligations in the PDPL and the telemarketing rules, and it costs one sentence in the script. Leave the exact wording to your legal adviser.
Is a call centre in DIFC under the federal PDPL?
No. DIFC applies its own Data Protection Law No. 5 of 2020 and ADGM its Data Protection Regulations 2021, both fully operative. Every other free zone, including Dubai Outsource City, is under the federal PDPL in the same way as the mainland.
Do free zone call centres pay corporate tax?
Yes, in most cases at the ordinary rates. Call centre and BPO services are not on the Qualifying Activities list in Ministerial Decision No. 229 of 2025, so a centre serving outside clients pays 0% on taxable income up to AED 375,000 and 9% above, or elects Small Business Relief if eligible.
Can a call centre be a Qualifying Free Zone Person?
A third-party call centre cannot, because its activity is not on the closed list. A captive centre serving only its own group has an arguable case under the headquarter services heading, which includes "other support services to Related Parties", but no FTA guidance confirms that reading for call centres.
Is a captive call centre serving only its group exempt from corporate tax?
Not automatically. It may argue that its services fall under headquarter services to Related Parties, and it must also meet every Qualifying Free Zone Person condition: substance, arm's length pricing with transfer pricing documentation, audited accounts and de minimis. Take written tax advice before relying on 0%.
What happens if a captive centre fails a Qualifying Free Zone Person condition?
It is taxed at the ordinary rates, 0% up to AED 375,000 and 9% above, from the start of that tax period, and it cannot be a Qualifying Free Zone Person for the following four periods. One outside client above the de minimis limit is enough to trigger it.
Can a call centre claim Small Business Relief?
Yes, if revenue is at or under AED 3,000,000 in the period and every previous one, for tax periods ending on or before 31 December 2029 under Ministerial Decision 131 of 2026. It is not available to a Qualifying Free Zone Person or to a member of a multinational group above AED 3.15 billion.
Can a call centre bill a foreign client at 0% VAT?
Only if the service qualifies as an exported service: the client belongs outside the UAE, has no UAE establishment connected to the service, and receives the benefit abroad, with evidence to prove it. Answering calls from UAE customers for a foreign brand can fail the test.
What is the difference between a call centre licence and a BPO licence in Dubai?
A call centre licence covers voice contact, inbound under DET's 8220002 or outbound under 7310032. BPO covers wider outsourced processes; at Dubai Outsource City these are separate activities such as Transaction Processing, Third Party Administrator, Information Technology Management and Operations Support.
Can I use agents from a manpower supply company instead of sponsoring them?
You can, but the person's work permit decides who employs them. Supplied workers stay on the supplier's permit, and the supplier must be licensed for manpower supply; Dubai Outsource City has a Manpower Supply activity, 17.1.8, for supply to other licensees in the zone.
References
[1] UAE Ministry of Economy (now the Ministry of Economy and Tourism) and the Telecommunications and Digital Government Regulatory Authority. Joint statement of 29 August 2024 on Cabinet Resolution No. 56 of 2024 on telemarketing and Cabinet Resolution No. 57 of 2024 on violations and penalties: effective date of 27 August 2024; application to mainland and free zone companies; prior approval, DNCR training, a licence-matched local number, call records, the 9am to 6pm window, the twice-weekly cap, no unjustified pressure and data-source disclosure; company fines of AED 10,000 to AED 150,000; individual fines of AED 5,000, AED 20,000 and AED 50,000 with a 12-month service denial; non-monetary penalties; TDRA enforcement. moet.gov.ae
[2] Pinsent Masons, Out-Law. UAE telemarketing rules: the 9am to 6pm calling window, consent before promotion, the Do Not Call Registry, the AED 150,000 fine ceiling and the non-monetary penalties including suspension, licence revocation and cutting off communications services. Pinsent Masons Out-Law
[3] Dubai Department of Economy and Tourism. Business activity register: 8220002 Call Centers Services (Information Provision Services, professional) and 7310032 Marketing for Products and Services via Telephone (Promotion Services, professional), with their official descriptions; the same activities appear in the Abu Dhabi, Ajman, DMCC, Dubai Airport Freezone and RAKEZ registers. invest.dubai.ae
[4] Dubai Development Authority. Activity list for DDA-licensed districts: the Dubai Outsource City group 17.1.1 Customer Care to 17.1.8 Manpower Supply, and the general Call Centre activity 26.5.3, with official descriptions. DDA activity list (PDF)
[5] Telecommunications and Digital Government Regulatory Authority (formerly TRA). Regulatory Policy on Voice over Internet Protocol, Version 2.0, issued 30 December 2009: licensing of telecom services under Federal Law by Decree No. 3 of 2003, the two licensees, no intention to issue further VoIP licences, blocking of unlicensed VoIP, the closed group network exemption and the numbering resources used by licensees. TDRA VoIP policy (PDF)
[6] The Official Portal of the UAE Government. Data protection laws: Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data, in force since 2 January 2022, and the federal data regulator. u.ae data protection laws
[7] Chambers and Partners. Data Protection and Privacy 2026, UAE trends and developments: the Implementing Regulations have yet to be issued, leaving procedural detail, transfer mechanics and penalties undefined. Chambers, Data Protection and Privacy 2026, UAE
[8] Dubai Outsource City. Official site: the zone's description of itself as dedicated to outsourcing and multilingual call centres, its activity overview and workspace products. No package prices, licence fees, capital figures or visa ratios are published. dubaioutsourcecity.ae
[9] Government of Dubai. Executive Council Resolution No. 11 of 2025 Regulating the Conduct of Free Zone Establishments' Activities within the Emirate of Dubai, with DET's permit framework: Branch Licence and Dual Licence at AED 10,000 a year, Temporary Permit at AED 5,000 per six months, and the exclusion of DIFC. Executive Council Resolution No. 11 of 2025 (PDF)
[10] Media Office of the Government of Dubai. Law No. 5 of 2026 regulating the outsourcing of government services in Dubai, issued and effective 12 March 2026, covering service categories including call centre and customer service operations, contractor Emiratisation and a three-year transition to March 2029. Dubai Media Office
[11] Ministry of Human Resources and Emiratisation. Emiratisation targets for private companies: 10% of skilled roles by 31 December 2026 for companies with 50 or more skilled employees, half-yearly compliance checks, the 20 to 49 employee rule for 14 designated sectors, and the ISIC activity classification. mohre.gov.ae
[12] Ministry of Finance. Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities, issued 28 August 2025: Art. 2(1) the closed list; Art. 2(3)(i) the headquarter services definition quoted in this guide; Art. 3 de minimis at the lower of 5% of revenue or AED 5,000,000; Art. 5(1) audited statements as a condition; Art. 5(2) cessation for the period and the four following periods. Ministerial Decision No. 229 of 2025 (PDF)
[13] Federal Tax Authority. Federal Decree-Law No. 47 of 2022: Art. 3 rates of 0% up to AED 375,000 and 9% above, with the threshold set by Cabinet Decision No. 116 of 2022; Art. 18 Qualifying Free Zone Person conditions and cessation; Art. 34 arm's length principle; Art. 55 transfer pricing documentation; the corporate tax return due within nine months of the period end. Federal Decree-Law No. 47 of 2022 (PDF)
[14] Federal Tax Authority. Small Business Relief under Ministerial Decision No. 73 of 2023, as amended by Ministerial Decision 131 of 2026: revenue at or under AED 3,000,000, tax periods ending on or before 31 December 2029, the election on the return, and the exclusion of Qualifying Free Zone Persons and members of multinational groups above AED 3.15 billion. FTA Small Business Relief
[15] Ministry of Finance. Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person: Art. 8 on adequate substance, core income-generating activities, staff, assets and expenditure. Cabinet Decision No. 100 of 2023 (PDF)
[16] Ministry of Finance. Ministerial Decision No. 84 of 2025 on Audited Financial Statements: audited statements required of every Qualifying Free Zone Person, with no revenue threshold, for tax periods starting on or after 1 January 2025. Ministerial Decision No. 84 of 2025 (PDF)
[17] Federal Tax Authority. VAT legislation, guides and public clarifications: the conditions for zero-rating exported services, covering where the recipient belongs, any UAE establishment connected to the supply, where the benefit is received and the evidence expected. Federal Tax Authority
[18] Federal Tax Authority. Registration for VAT: the 5% standard rate, mandatory registration above AED 375,000 of taxable supplies and imports, and voluntary registration above AED 187,500. FTA VAT registration
[19] BusinessDubai.ae. Internal pricing reference, owner-confirmed 24 September 2026: licence-only, one-visa and two-visa package prices for Meydan, IFZA (a partner price; IFZA publishes none), Dubai South, Expo City, SRTIP and SPC Free Zone; the marginal cost of the second visa by zone; year-two renewal at about 80% of year one; the AED 75,000 capital rule for investor visas at IFZA and Meydan; banks that open readily for free zone companies; and the AED 10,000 late corporate tax registration penalty. businessdubai.ae
