Dubai Design District publishes exactly one licence price. The d3 GoFreelance permit costs AED 7,520 a year on d3's own GoFreelance page [1], and no d3 or Dubai Development Authority page carries a fee schedule for a company licence, so every d3 company figure you have read online is a consultancy's estimate. For a fashion label, interior studio or architecture practice weighing the d3 free zone, that changes how you budget and what you should ask for in writing.
The stakes are practical. Choose d3 for the wrong reason, usually an assumed 0% corporate tax rate or a visa ratio copied from a blog, and you pay for a premium address that cannot deliver the outcome you wanted. Choose it for the right reason, a studio, atelier or showroom inside the region's main design cluster, and the address can earn its cost.
BusinessDubai.ae has advised founders on UAE company setup since 2013, and this guide separates what d3 and its regulator actually publish from what the market repeats. It covers who licenses d3 companies and under which law, the one published price, GoFreelance versus a company, space and visas, selling to the mainland through a dual licence, VAT, the corporate tax answer for a fashion brand, and how d3 compares with Dubai Media City, Dubai Internet City, SHAMS and the Dubai mainland.
Who actually licenses a company in Dubai Design District?
The Dubai Development Authority (DDA) licenses companies in Dubai Design District, and TECOM Group operates the district as developer, landlord and community manager. The DDA's founding law is Law No. (1) of 2000 as amended, and DDA Decision No. (1) of 2014 names Dubai Design District among the zones whose licence categories it establishes [2].
The DDA's own page on its relationship with TECOM Group is the cleanest statement of the split. The authority is in charge of company registration and licensing, employee services, planning and development, and developing and implementing regulations for the districts TECOM runs, and Dubai Design District is on that list alongside Dubai Media City, Dubai Internet City and Dubai Knowledge Park [3]. TECOM Group PJSC, part of Dubai Holding, develops and operates the buildings, studios and showrooms. Your lease is a TECOM conversation. Your licence is a DDA one.
The legal chain is older than d3 itself. Law No. (1) of 2000, dated 29 January 2000, established what was then the Dubai Technology, Electronic Commerce and Media Free Zone, and it was amended by Law No. (9) of 2003, Law No. (11) of 2004 and Law No. (1) of 2006 [2]. The DDA's legal database then lists Decision No. (1) of 2014, which established licence categories for ten zones, among them Dubai Internet City, Dubai Media City, Dubai Studio City and, by name, Dubai Design District [2].
There is one loose end, and it is better stated than hidden. The DDA's live freelancer licence page cites a "Licensing Categories Decision No. 1 of 2021" as its basis [4]. The DDA does not say publicly whether the 2021 decision replaces the 2014 one, updates it or covers a narrower scope. For most founders this changes nothing. If one specific activity category is decisive for your plan, ask the DDA in writing which instrument governs it.
The four bodies a d3 business deals with, and when, are set out below.
| Body | Role at d3 | When you deal with it |
|---|---|---|
| Dubai Development Authority (DDA) | Regulator and licensing authority under Law No. (1) of 2000 as amended [2][3] | Licence, registration, activity changes, employee and visa services |
| TECOM Group PJSC | Developer and operator of the district [3] | Office, studio, atelier, showroom or retail lease |
| Dubai Department of Economy and Tourism (DET) | Mainland Dubai licensing authority | Only if you add mainland access through a dual licence or branch |
| Federal Tax Authority (FTA) | Corporate tax and VAT | Registration and returns for every d3 business |
The authority, not the operator, issues and amends your licence.
Common Mistake: Treating TECOM as the licensing authority, or trusting a page that refers to a "Dubai Design District Authority". Most pages ranking for d3 company setup either name TECOM as the licensor or leave the DDA out entirely, and the second name does not appear on any DDA or d3 primary page. It matters because licence amendments, employee services and regulatory questions go to the DDA. A quote that cannot name the regulator correctly has probably not checked the fees either.
What does d3 publish on price, and what does it leave out?
Dubai Design District publishes one price: the GoFreelance permit at AED 7,520 a year [1]. Neither d3 nor the Dubai Development Authority publishes a company-licence fee schedule, registration fee, package price or visa-quota formula, so every d3 company figure online is a consultancy's estimate, the same position BusinessDubai.ae documents for Dubai Media City.
The GoFreelance number reconciles exactly. The DDA's freelancer licence page sets the permit fee at AED 7,500 plus a Knowledge Dirham of AED 10 and an Innovation Dirham of AED 10 [4], which is AED 7,520, the figure d3's own GoFreelance page shows [1]. Pages that quote AED 7,500 are giving the base fee before those two charges. The gap is small. The habit it reveals, copying a number without checking the source, is not.
On the company side the absence is complete. The DDA publishes no fee schedule for service, commercial or any other company category, and d3's offerings pages describe space products without a licence price. Even an aggregator that sets out to verify free zone prices states that it could not find a verifiable published d3 price. Consultancy pages fill the gap with company-licence figures from about AED 15,000 to more than AED 40,000 a year, with no methodology and no link to a DDA schedule. We are not publishing any of them as d3 prices.
The table sets what you will read against what d3 and its regulator actually publish.
| What you will read online | What d3 or the DDA publishes |
|---|---|
| A d3 company licence fee | Nothing. No fee schedule on any d3 or DDA page |
| A registration fee or package total | Nothing published |
| A visa-quota formula such as "1 visa per 9 square metres" | Nothing published |
| A minimum share capital | Nothing verifiable; consultancy pages contradict one another |
| A setup timeline | Nothing published; consultancy estimates run from about a week to six weeks |
| A price for d3's dual licence | The product is named on d3's offerings page, with no price [5] |
| GoFreelance permit, card and visa | Published in full [1] |
The bottom row is the only one you can budget from before speaking to anyone. Everything above it is quote-on-enquiry, the same pattern our Dubai Media City setup guide describes for its sister district.
Real Talk: When consultancy quotes for the same licence differ by more than two and a half times, they are not quotes for the same thing. They bundle different activity groups, space products, visa counts and service margins into one headline. Ask any d3 quote to separate three lines: the DDA's licence and registration charges, the TECOM lease or workspace, and the intermediary's own fee. A quote that will not separate them is asking you to trust the total.
What does a GoFreelance permit at d3 cost in year one?
A GoFreelance permit at Dubai Design District costs AED 7,520 a year. A freelancer who needs residency adds an AED 2,000 establishment card and an employment visa at AED 4,600 for one year or AED 5,042 for two, so year one costs AED 14,120 on the one-year visa or AED 14,562 on the two-year visa [1].
Every AED figure in the table below comes from d3's own GoFreelance page and the DDA's freelancer licence page. None of it is estimated.
| Cost item | Amount (AED) | Notes |
|---|---|---|
| GoFreelance permit, annual | 7,520 | AED 7,500 base plus the AED 10 Knowledge Dirham and AED 10 Innovation Dirham [4][1] |
| Establishment card | 2,000 | Published on d3's GoFreelance page; the immigration file behind a visa [1] |
| Employment visa, one year | 4,600 | Published add-on [1] |
| Employment visa, two years | 5,042 | Published add-on; replaces the one-year line [1] |
| Year one, permit only | 7,520 | For someone who already holds UAE residency another way |
| Year one, permit, card and one-year visa | 14,120 | 7,520 + 2,000 + 4,600 |
| Year one, permit, card and two-year visa | 14,562 | 7,520 + 2,000 + 5,042 |
| Year two, two-year visa route | 7,520 plus any card renewal | The permit renews annually; the page states no separate card renewal fee |
| Outside the published lines | Confirm before paying | Medical fitness test, Emirates ID, any workspace product and any agent's service fee |
The year-one figure that matters for most people moving to Dubai is AED 14,562, not AED 7,520. The two-year visa costs AED 442 more than the one-year visa and keeps you out of the renewal queue for a second year.
GoFreelance is not a d3-only product. It covers exactly four TECOM districts: Dubai Media City, Dubai Internet City, Dubai Knowledge Park and Dubai Design District [6]. Dubai Studio City, Dubai Production City and TECOM's other districts are not included. The same published fee structure appears for Dubai Internet City, as our Dubai Internet City setup guide shows, so the choice between the four districts is about sector and address rather than price.
Quick Math: A d3 freelancer with a one-year visa pays AED 14,120 in year one. The cheapest Dubai free zone company with one visa in BusinessDubai.ae's 2026 package pricing is AED 21,050, at Meydan, Dubai South or Expo City [16], so GoFreelance costs AED 6,930 less. SHAMS in Sharjah costs AED 14,255 with one visa [16], which is AED 135 more than the d3 permit on the same visa basis. The catch is structural: SHAMS sells a company, and GoFreelance is a permit for one person.
If you want the GoFreelance lines and a company quote priced side by side on the same visa basis, we will build both from the published figures and an itemised d3 quote.
Which licence route fits a design, fashion or creative founder?
A solo designer who sells a service usually fits the d3 GoFreelance permit at AED 7,520 a year [1]. A studio that hires staff, signs larger contracts, holds stock or needs shareholders needs a d3 free zone company licensed by the Dubai Development Authority, whose price d3 does not publish. The trigger to move up is usually the first hire.
The permit and the company are different legal things. A GoFreelance permit licenses you as an individual professional. It gives you a d3 address, a legal basis to invoice and a route to residency, but no limited liability, no shareholders and no structure built for a team. A free zone limited liability company, usually called an FZ-LLC, is a separate legal person that can own stock, hold contracts, hire and take investors.
Eligibility for the permit runs by profession rather than by district. Our Dubai Internet City guide lists the GoFreelance design stream as covering fashion, interior, graphic and jewellery design. Check your exact role against the live list before applying.
d3 company activities sit under DDA licence categories, set by the 2014 decision and referenced in the 2021 one, not under the Dubai mainland's DET activity codes [2][4]. Consultancy pages consistently describe service, commercial and freelance routes, and many also list a manufacturing category. We could not confirm at primary-source level that production is licensed and physically carried out inside the district, so treat manufacturing at d3 as a question to put to the DDA, not a given.
Each route solves one problem and leaves another, as the last column shows.
| Route | Who it suits | Published cost | What it does not do |
|---|---|---|---|
| GoFreelance permit | Solo designers, stylists, illustrators, photographers, design consultants | AED 7,520 a year; card and visa extra [1] | No company, no shareholders, not built for a team |
| d3 company, service activity | Design studios, interior and architecture practices, creative agencies | Not published | No direct mainland trading without a dual licence or another Resolution 11 route |
| d3 company, commercial activity | Brands selling products from a boutique, showroom or online | Not published | Sales to individuals never count as Qualifying Income for 0% tax |
| Manufacturing, as listed by consultancies | Labels that produce their own goods | Not published | Production inside d3 not confirmed at primary-source level |
Whether a creative business belongs in a free zone or on the mainland turns on where its clients are and what it sells. Our free zone company setup and mainland company setup pages itemise both routes, including the renewal cost, which is the figure d3's silence on price makes hardest to find.
Pro Tip: Use the permit as a paid trial of the district. At AED 14,562 for a year with a two-year visa, GoFreelance lets a designer test whether d3 clients, events and footfall actually produce work before committing to a company whose price is quote-only. Move up on a specific trigger: the first hire, the first client whose procurement insists on contracting with a company, or the first stock purchase. Our guide to freelance permit versus company setup compares the two across Dubai's zones.
What space does d3 offer, and how many visas does it support?
Dubai Design District's first phase comprises about 1.2 million sq ft of offices, studios, ateliers and showrooms plus more than 200,000 sq ft of retail, according to secondary sources [7]. Neither d3 nor the Dubai Development Authority publishes a visa-quota formula, and the "1 visa per 9 square metres" ratio repeated online has no primary source.
d3 was established in 2013 and developed by TECOM Group, formerly TECOM Investments [7]. The space is the product. d3's commercial-spaces page presents its space products and lists a "Dual-license (DED/Freezone)" option alongside them [5]. For a design business the unit matters more than the licence line, because the unit is what recurs every year and what clients see.
The visa question has a short honest answer. Across Dubai's free zones, visa allocation normally follows the space you lease, and that general mechanism is not in dispute. What is missing for d3 is the formula. At least six consultancy pages state "1 visa per 9 square metres" for d3 as if it were a rule, and none links to a DDA or d3 source. Even inside TECOM, Dubai Internet City publishes its own floor-area rule in its FAQ, as our DIC guide sets out, which is a reminder that one district's ratio cannot be assumed for another.
The practical questions, with the answer for d3 as it stands in 2026:
| Question | Answer for d3 |
|---|---|
| Is a visa-quota formula published? | No, on no d3 or DDA page |
| Is "1 visa per 9 square metres" official? | No primary source; treat it as consultancy folklore |
| Does the space you lease affect the allocation? | Normally yes across free zones; confirm the number for your unit |
| Does an allocation guarantee a visa? | No. Each applicant still clears immigration, medical and security checks |
Common Mistake: Planning headcount from a ratio found in a blog post. On the 9 square metre figure, a 45 square metre studio would support five visas. If the allocation d3 actually confirms for that unit is lower, the offers already made to staff become a problem you signed into. Ask for the visa allocation as a number in the written quote, tied to the named unit, before you sign the lease.
Fit-out is the other space cost that surprises studios. If you are converting a shell unit into a studio or showroom, our interior fit-out company guide explains the DDA-side registration that consultants and contractors need for work in TECOM districts such as d3.
Can a d3 company sell to customers on the Dubai mainland?
Yes. d3's offerings page lists a "Dual-license (DED/Freezone)" option [5], and Executive Council Resolution No. 11 of 2025 lets free zone companies outside DIFC take a branch or dual licence at AED 10,000 a year, or a temporary permit at AED 5,000 for six months [8]. d3 publishes no price for its own dual-licence product.
"DED" is the former name of the Dubai Department of Economy and Tourism (DET), the mainland licensing authority. The dual licence on d3's page sits alongside the wider mainland routes that Resolution No. 11 of 2025 opened to every free zone company except those in DIFC, and d3 is not in DIFC [8]. BusinessDubai.ae's guide to free zone companies trading on the mainland sets out the three routes and their fees. A branch licence, at AED 10,000 a year, is a mainland branch with its own premises. A dual licence, also AED 10,000 a year, runs mainland activity from your free zone base. A temporary permit, at AED 5,000 for six months, suits testing a market or delivering a specific contract.
What d3 does not publish is its own price for the dual-licence product. Ask whether its "Dual-license" uses the same DET route at the same AED 10,000, bundles additional d3 charges, or is something else, and get the answer on paper before you sign a lease on the assumption.
The decision underneath is whether a d3 company plus a mainland route beats a mainland company outright. The mainland figures below come from our mainland company setup page.
| Factor | d3 free zone company | Dubai mainland company |
|---|---|---|
| Licensing authority | Dubai Development Authority [3] | Dubai Department of Economy and Tourism |
| Published company price | None | From about AED 15,000; about AED 26,355 for a standard setup with one visa |
| Foreign ownership | 100% | 100% for most activities |
| Selling to mainland businesses and consumers | Through a dual licence, branch or temporary permit [8] | Direct |
| Retail premises | Inside d3 | Anywhere in Dubai with the right licence and lease |
| Corporate tax on design services | Ordinary rates; not a Qualifying Activity [9] | Ordinary rates |
| VAT | Standard 5%; d3 is not a Designated Zone [10] | Standard 5% |
| What the premium buys | Design-cluster address, studios, showrooms and events | Unrestricted local market access |
Read down the tax rows first: for a design business they are the same on both sides, so the decision is about market access, cost and address.
Real Talk: The dual licence solves where you may sell. It does not change how that revenue is taxed or what the d3 address costs. If most of your clients are on the mainland, a d3 company plus a dual licence at AED 10,000 a year has to beat a mainland licence that starts from about AED 15,000 on its own. The d3 side of that sum is unpublished, so the comparison only works once you hold an itemised d3 quote. If it is close, the tie-breaker is whether your clients will ever visit the d3 studio.
Can a fashion brand run a boutique or showroom inside d3?
Yes. Retail is an established activity in Dubai Design District: d3's retail directory lists more than 100 operating tenants across fashion, jewellery, art, interiors, furnishings, food and services [11]. A brand needs a licence category that covers retail, and every boutique sale to an individual shopper is ordinary taxable income, never Qualifying Income for 0% tax.
The directory itself states no special licensing condition for retail operators [11]. The requirement is the ordinary one: the activity on your DDA licence has to cover what you actually sell, so a design consultancy licence does not quietly become a retail licence because the unit has a shop front.
A showroom and a boutique are different businesses for tax, even when they share a rail of clothes. A showroom where buyers from other retailers place wholesale orders is business-to-business. A boutique where walk-in customers pay by card is business-to-consumer. Ministerial Decision No. 229 of 2025 treats the second as an Excluded Activity through its natural-person exclusion, whatever the zone and whoever made the clothes [9]. Online sales to consumers sit in the same category.
Selling beyond the district, to mainland concept stores or through pop-ups elsewhere in Dubai, brings the mainland routes above back into play. Our guide to starting a clothing and fashion business in Dubai covers sourcing, pop-ups and the wider retail route.
Pro Tip: Keep wholesale and direct-to-consumer revenue in separate ledgers from the first invoice. The split decides whether a Qualifying Free Zone Person claim is even worth testing, because non-qualifying revenue must stay at or under the lower of 5% of total revenue or AED 5,000,000 [9]. On AED 2,000,000 of revenue that ceiling is AED 100,000. A label that cannot show the split from its own books cannot make the claim at all.
Is Dubai Design District a VAT Designated Zone?
No. Dubai Design District does not appear on the Federal Tax Authority's list of Designated Zones under Cabinet Decision No. 59 of 2017 and its amendments [10]. A d3 company charges standard 5% UAE VAT once registered, with registration mandatory above AED 375,000 of taxable supplies and voluntary from AED 187,500 [16].
The FTA list, as amended through Cabinet Decision No. 81 of 2021, names nine Dubai entries: Jebel Ali Free Zone, the Dubai Cars and Automotive Zone, Dubai Textile City (removed on 4 April 2021), the Free Zone Area in Al Quoz, DAFZA Industrial Park Free Zone in Al Qusais, Dubai Aviation City, Dubai Airport Free Zone, International Humanitarian City in Jebel Ali and Dubai CommerCity [10]. No TECOM district appears on the list.
Designated Zone treatment is a goods relief, so it matters most to exactly the kind of d3 tenant that moves stock: a fashion label importing fabric or finished garments. In a listed Designated Zone, certain goods movements are treated as outside the UAE for VAT. In d3 they are not, so a label's imports and sales follow the ordinary VAT rules. The Dubai Textile City entry is the one fashion founders tend to notice: the textile zone was on the list and was removed in 2021 [10].
Designated Zone status also matters for corporate tax, because the distribution Qualifying Activity requires one, as the next section explains. Our guide to Designated Zones and VAT explains which transactions the VAT treatment reaches.
Can a d3 design studio or fashion brand reach 0% corporate tax?
A d3 design studio cannot. Design, creative and consulting services are not on the closed Qualifying Activities list in Ministerial Decision No. 229 of 2025 [9]. A fashion brand that genuinely manufactures could qualify its B2B wholesale income, but sales to individuals never qualify, and the distribution route is closed because d3 is not a Designated Zone.
Ministerial Decision No. 229 of 2025 was issued on 28 August 2025, took effect from 1 June 2023 and repealed Ministerial Decision No. 265 of 2023 [9]. Its Article 2(1) list runs from manufacturing and processing through trading of qualifying commodities, holding shares, ships, reinsurance, fund and wealth management, headquarter and treasury services to related parties, aircraft financing, distribution in or from a Designated Zone and logistics, to ancillary activities. There is no services catch-all. Design, interior design, architecture, styling, brand consulting and creative direction appear nowhere on it.
For a fashion brand the answer runs through three clauses, mapped here to real revenue lines.
| Revenue line of a d3 business | Qualifying Income under MD 229/2025? |
|---|---|
| Design, interior design, architecture or styling fees | No. Services are not on the closed list [9] |
| Brand consulting and creative direction | No [9] |
| Wholesale of garments the company itself manufactures, sold to retailers | Possibly, if production meets Article 2(3)(a) and every other QFZP condition is met |
| Wholesale of goods made by someone else | No. Distribution under Article 2(1)(l) needs a Designated Zone, and d3 is not one [10] |
| Boutique, showroom and online sales to consumers | No. Article 2(2)(a) excludes transactions with natural persons [9] |
The manufacturing row is the only door, and it is narrow. Article 2(3)(a) defines manufacturing as including "the production, improvement or assembly of products and materials from raw materials or components" [9]. A label whose company actually cuts, sews or assembles garments may meet that definition for its production. A label that designs in d3 and buys finished garments from a third-party factory is, on its face, buying goods rather than making them. Whether production can be licensed and carried out at a d3 unit at all is a question for the DDA before it is a tax question.
Even where the manufacturing test is met, Article 2(2)(a) excludes "any transactions with natural persons" from Qualifying Income. The only exceptions are ships, fund management, wealth management and aircraft financing and leasing, and manufacturing is not among them [9]. So a manufacturer's wholesale income from other businesses could qualify, while every direct sale to a shopper, in the boutique or online, cannot. If production is the core of your plan, our guide to the best free zones for manufacturing in the UAE covers zones built for it.
Common Mistake: Choosing d3 for a 0% corporate tax rate your revenue cannot reach. The free zone decides whether you can be assessed as a Qualifying Free Zone Person at all; the activity list and the natural-person exclusion decide whether your income qualifies. For a design studio the answer is no before substance, audited accounts or transfer pricing even come up. Choose d3 for the studio, the showroom and the cluster. Our Qualifying Free Zone Person guide works through every condition.
What does a d3 studio or fashion label actually pay in corporate tax?
Most d3 businesses pay the ordinary rates: 0% on taxable income up to AED 375,000 and 9% above it [12]. Small Business Relief treats a business with revenue at or under AED 3,000,000 as having no taxable income for tax periods ending on or before 31 December 2029, under Ministerial Decision No. 131 of 2026 [13].
Two rules shape everything else. A Qualifying Free Zone Person gets no AED 375,000 nil-rate band and cannot use Small Business Relief; it pays 0% on Qualifying Income and 9% on its non-qualifying slice, provided that slice stays within the de minimis limit [9][13]. And a company that fails a QFZP condition does not face a special penalty rate: it 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 QFZP again for the following four tax periods [12][9].
The worked examples below use round, illustrative figures to show how each position plays out.
| d3 business (illustrative) | Revenue (AED) | Taxable income (AED) | Position | Corporate tax (AED) |
|---|---|---|---|---|
| Interior design studio, relief elected | 1,800,000 | 400,000 | Ordinary taxable person with Small Business Relief | 0 |
| Same studio once the relief window closes | 1,800,000 | 400,000 | Ordinary rates | 2,250 (9% of 25,000) |
| Fashion label selling mostly in its boutique and online | 4,500,000 | 900,000 | Ordinary rates; above the relief limit | 47,250 (9% of 525,000) |
| Manufacturing label, 97% wholesale to retailers, 3% direct sales | 6,000,000 | 1,000,000, of which about 30,000 comes from direct sales | QFZP if every condition is met; 9% on the non-qualifying slice, no band | 2,700 (9% of 30,000) |
| Same manufacturing label after failing a QFZP condition | 6,000,000 | 1,000,000 | Ordinary rates from the start of that period; QFZP barred for four further periods | 56,250 (9% of 625,000) |
The manufacturing label's direct sales of AED 180,000 are 3% of revenue, inside a de minimis ceiling of AED 300,000, the lower of 5% of AED 6,000,000 or AED 5,000,000 [9]. Push direct sales past AED 300,000 and the label fails the condition, moves to the ordinary rates and loses QFZP status for four more periods.
Quick Math: For the wholesale-led manufacturer, QFZP status is worth AED 53,550 a year: AED 56,250 on the ordinary rates minus AED 2,700 as a QFZP. For a small manufacturer under AED 3,000,000 of revenue the sum reverses, because Small Business Relief would take its bill to AED 0 for periods ending on or before 31 December 2029, and a QFZP cannot claim that relief [13]. For the boutique label QFZP is out of reach, because most of its income comes from individuals. Only the first case justifies the substance, audit and record-keeping that QFZP status demands.
Register for corporate tax whatever you expect to pay, because Small Business Relief is an election made on the return, not an automatic status [13]. Our guide to Small Business Relief through 2029 covers the election and the revenue test in detail.
If you want your own revenue mix run through these rules before you sign a d3 lease, send us the split between wholesale, retail and service income.
What keeps a d3 licence in good standing after year one?
A d3 business renews its GoFreelance permit or company licence every year, keeps visas and the establishment card current, registers for corporate tax and files each period, and registers for VAT once taxable supplies pass AED 375,000. Late corporate tax registration carries an AED 10,000 penalty, and d3 publishes no company renewal figure [16].
The recurring obligations, with what each costs or risks:
| Obligation | When | Cost or risk |
|---|---|---|
| GoFreelance permit renewal | Every year | AED 7,520 as published [1] |
| d3 company licence renewal | Every year | Not published; get the renewal figure in writing before signing |
| Visa renewal | Every one or two years, by the visa chosen | GoFreelance visa at AED 4,600 or 5,042 as published; renewal pricing not stated separately [1] |
| Corporate tax registration | On time, even if you expect to pay nothing | AED 10,000 penalty for late registration [16] |
| Corporate tax return | Every tax period | Small Business Relief must be elected on it [13] |
| VAT registration and returns | Once taxable supplies pass AED 375,000; voluntary from AED 187,500 | Standard 5% VAT on supplies [16] |
For comparison, renewals on the Dubai free zone packages in BusinessDubai.ae's 2026 pricing run at roughly 80% of year one [16]. d3 gives you nothing to test that against, which is exactly why the year-two figure belongs in the quote you sign.
Year two is when renewals, the corporate tax return, VAT filings and visa renewals start landing within a few months of one another. Our post-setup services team runs that calendar so a lapse does not land in the middle of a collection launch or a Design Week installation.
Banking comes before any of it. WIO and Mashreq Neo open readily for free zone companies [16], and the signatory still has to satisfy each bank's own checks. Our guide to opening a corporate bank account in Dubai covers the documents and the common reasons for a decline.
Pro Tip: Register for corporate tax in the first months even if Small Business Relief will take the bill to zero. The AED 10,000 late-registration penalty [16] is more than four times the AED 2,250 the illustrative studio above would pay in a full year once relief ends, so a missed registration can cost more than the tax itself.
Does the d3 design community justify the premium?
For design and fashion businesses that will use it, often yes. Dubai Design Week's 11th edition ran at d3 from 4 to 9 November 2025, with d3 as strategic partner [14], and the Dubai Institute of Design and Innovation, co-owned by the Dubai Development Authority, teaches design degrees in the district [15]. The address buys access to that community.
DIDI is a private non-profit university offering Bachelor of Design and Master of Design programmes, accredited by the UAE Commission for Academic Accreditation, and its shareholders are DHAM Commercial Investments LLC and the DDA, which DIDI's page notes was previously the Dubai Creative Clusters Authority [15]. For a studio, that means a graduate pipeline next door. Dubai Design Week, with Dubai Culture as lead supporter [14], brought the region's main design fair to the district for six days in November 2025. TECOM's in5 incubator also runs a design centre at d3, which our Dubai Internet City guide lists among in5's sister centres.
The honest limit is that a community only pays if you use it. A studio that exhibits at Design Week, hires DIDI graduates and meets clients in its own showroom is buying something real. A remote team with overseas clients, delivering files by email, is paying for a postcode it never uses.
How does d3 compare with Dubai Media City, Dubai Internet City, SHAMS and the mainland?
Dubai Media City and Dubai Internet City share d3's regulator and its GoFreelance permit, so choosing among the three is about sector and address, not price [6]. SHAMS in Sharjah costs AED 14,255 with one visa in BusinessDubai.ae's 2026 pricing [16], and a Dubai mainland licence suits a retail-led brand selling across the city.
The table compares on a stated one-visa basis wherever a price exists, and says so where none is published.
| Base | Price with one visa (AED) | Corporate tax on design services | Foreign ownership | Best creative fit |
|---|---|---|---|---|
| Dubai Design District (d3) | Company not published; GoFreelance 14,120 to 14,562 [1] | Ordinary rates | 100% | Fashion, interiors, architecture, showrooms |
| Dubai Media City | Company not published; same GoFreelance [6] | Ordinary rates | 100% | Agencies, publishers, media services |
| Dubai Internet City | Company not published; same GoFreelance [6] | Ordinary rates | 100% | Digital product and tech-led creative work |
| Meydan, Dubai South or Expo City | 21,050 [16] | Ordinary rates | 100% | A Dubai licence without a cluster premium |
| IFZA | 21,400, a partner price; IFZA publishes none [16] | Ordinary rates | 100% | Teams planning a second visa |
| SHAMS, Sharjah | 14,255 [16] | Ordinary rates | 100% | Media and creative licence outside Dubai |
| ANC Free Zone, Ajman | 10,800 [16] | Ordinary rates | 100% | Cheapest complete package with residency |
| Dubai mainland | About 26,355 for a standard setup | Ordinary rates | 100% for most activities | Retail-led brands selling across Dubai |
The corporate tax column is identical in every row, because design services are not a Qualifying Activity in any zone. That leaves price, address and market access. Dubai Media City suits a creative business that is really an agency or publisher, and our Dubai Media City guide covers the media permit layer that d3 founders rarely need.
For a creative founder who needs residency and a licence but not a Dubai address, SHAMS is the usual comparison, and it also sells a licence-only package at AED 6,885 [16]. Our business setup in Sharjah page and SHAMS free zone guide show what that buys. The cheapest complete package with residency is ANC Free Zone in Ajman at AED 10,800 with one visa [16], set out on our business setup in Ajman page. Neither is a Dubai address, and for a fashion label that meets buyers in person, that matters. Our ranking of the best free zones for media and creative businesses compares the wider field, and photographers should also read our photography business guide.
Quick Math: A design studio with two visas costs AED 18,705 at SHAMS and AED 24,600 at IFZA on a partner price [16]. d3 publishes nothing to set against those, so ask for the d3 quote on the same two-visa basis. Whatever it comes to above AED 24,600 is the annual price of the d3 address and studio, and the question becomes whether d3's clients, events and footfall bring in more than that difference.
Which setup should each type of creative business choose?
The right answer depends on the business model more than the zone. A freelance designer usually fits GoFreelance at AED 7,520 a year; a staffed studio or architecture practice fits a d3 company only if clients will use the address; a direct-to-consumer label gets no tax advantage from d3; and a manufacturer-wholesaler may belong in a production zone.
The decision table below sets a starting point for six common creative business models.
| Business | Best starting point | Why | Watch for |
|---|---|---|---|
| Freelance designer | GoFreelance at d3, or at Dubai Media City or Dubai Internet City by sector | AED 14,120 to 14,562 in year one with a visa, all published [1] | Move to a company at the first hire |
| Interior design studio with staff | d3 company if clients visit the studio; otherwise a cheaper Dubai zone or the mainland | Studio space and the design cluster | Visa allocation in writing; mainland projects need a dual licence or branch [8] |
| Fashion label selling direct to consumers | d3 boutique if the footfall justifies it; mainland if selling across Dubai | Boutique and online sales are never Qualifying Income [9] | Budget ordinary corporate tax and 5% VAT |
| Fashion label manufacturing and wholesaling | A production zone for manufacturing, with a d3 showroom only if it pays | Wholesale income from genuine manufacturing may qualify; d3 is not a Designated Zone [10] | Confirm with the DDA whether production can be licensed at d3 |
| Architecture practice | d3 company with a dual licence, or the mainland if most projects are mainland | Services are taxed at ordinary rates wherever you sit | The dual licence route at AED 10,000 a year [8] |
| Brand needing a showroom and a Dubai address | d3 company with a showroom unit | The design cluster and Design Week sit in the district [14] | An unpublished price: get it itemised before signing |
Interior designers weighing mainland project rules alongside the licence should also read our interior design business guide, which covers the client side of the decision.
Real Talk: d3 is the wrong spend for three kinds of founder. The one optimising for the cheapest licence with residency, who will find ANC Free Zone at AED 10,800 or SHAMS at AED 14,255 with one visa [16]. The one whose clients are overseas and never visit, who pays for a cluster they do not use. And the one expecting 0% corporate tax on design fees or boutique sales, which no zone delivers. For everyone else, d3 is a studio and showroom decision, and it should be priced as one.
Real Client Stories
These are composite examples built from the situations design and fashion founders most often face when choosing d3. Names and details are illustrative, and the only figures used are the published fees and rules cited above.
Leila, the illustrator who needed residency, not a company
Leila, a freelance illustrator moving to Dubai, wanted a d3 address because her clients were design studios in the district. She compared a company quote against GoFreelance and took the permit: AED 7,520, plus AED 2,000 for the establishment card and AED 5,042 for a two-year visa, AED 14,562 in year one on d3's published figures. The surprise was that the headline she had read everywhere, AED 7,500, was the base fee before the two AED 10 dirham charges, and before the card and the visa. She left the company decision for the day she hires. Lesson: price the permit with the card and the visa, not the base fee.
Omar's label and the 0% it could not reach
Omar planned a womenswear label with a d3 boutique and an online store, after a consultancy page promised 0% corporate tax in a free zone. Most of his revenue would come from individual shoppers, which Article 2(2)(a) of Ministerial Decision No. 229 of 2025 excludes from Qualifying Income whatever the zone. His forecast revenue sat under AED 3,000,000, so Small Business Relief, not QFZP status, was the realistic route to a nil bill for periods ending on or before 31 December 2029. He chose d3 for footfall and the cluster, and budgeted 9% above AED 375,000 for later years. Lesson: in fashion, who buys decides the tax, not the postcode.
Hana's interior studio and its mainland clients
Hana's three-person interior design studio wanted a d3 unit for client meetings, but most of its projects were villas and offices on the Dubai mainland. A free zone licence alone would not let it trade there directly. The options were the Resolution No. 11 of 2025 routes, a branch or dual licence at AED 10,000 a year or a temporary permit at AED 5,000 for six months, or a mainland licence instead. d3 lists a dual licence on its offerings page but publishes no price, so Hana asked for that cost in writing before signing the lease. Lesson: decide where your clients are before you decide where your studio is.
Start your d3 setup the right way
Three decisions matter in Dubai Design District, and none of them is the licence line. First, permit or company: GoFreelance is the one published price at AED 7,520 a year, a company is quote-only, and the first hire is the honest trigger to move up. Second, where your clients are: the mainland needs a dual licence, branch or permit on top of the d3 licence, and d3 publishes no price for its own dual licence. Third, who buys from you: design fees and boutique sales are taxed at the ordinary rates, and for a creative business only a genuine manufacturer's wholesale income could ever reach 0%.
Since 2013, BusinessDubai.ae has completed 700+ company registrations across the UAE, with itemised pricing and no hidden fees. We will price a free zone company setup at d3 against a cheaper zone and a mainland company setup on the same visa basis, get the visa allocation and the renewal figure in writing, and run the renewals afterwards through our post-setup services team. If d3 is the right address for your studio we will say so, and if it is not, we will say that too.
Frequently Asked Questions
Who regulates Dubai Design District?
The Dubai Development Authority (DDA) regulates and licenses companies in Dubai Design District. TECOM Group PJSC, which counts d3 among its business districts, operates it as developer and landlord, while the DDA handles company registration, licensing, employee services and regulations for TECOM's districts [3].
Is there a Dubai Design District Authority?
No body by that name appears on any DDA or d3 primary page. The licensing authority for d3 is the Dubai Development Authority, which operates under Law No. (1) of 2000 as amended [2]. A page that refers to a "Dubai Design District Authority" is misnaming the regulator.
Which law set up the authority that licenses d3?
Law No. (1) of 2000, which established the Dubai Technology, Electronic Commerce and Media Free Zone, amended by Law No. (9) of 2003, Law No. (11) of 2004 and Law No. (1) of 2006 [2]. DDA Decision No. (1) of 2014 then set licence categories for several zones and names Dubai Design District explicitly.
Which licensing categories decision applies to d3 in 2026?
Two instruments are cited publicly. DDA Decision No. (1) of 2014 names Dubai Design District among the zones whose licence categories it establishes [2], and the DDA's live freelancer page cites a Licensing Categories Decision No. 1 of 2021 [4]. The DDA does not state publicly how the two relate, so confirm with the DDA if a category is decisive for you.
How much does a d3 company licence cost in 2026?
Neither d3 nor the Dubai Development Authority publishes a company-licence fee, so every figure online is a consultancy's estimate rather than a d3 price. Ask for an itemised written quote that separates the DDA's licence and registration charges, the TECOM lease or workspace, and any intermediary's service fee.
How much is the GoFreelance permit at Dubai Design District?
AED 7,520 a year, as shown on d3's own GoFreelance page [1]. The DDA's freelancer licence page breaks this down as an AED 7,500 permit fee plus an AED 10 Knowledge Dirham and an AED 10 Innovation Dirham [4]. The establishment card and employment visa are extra.
Why do some pages say GoFreelance costs AED 7,500?
AED 7,500 is the base permit fee before two AED 10 charges, the Knowledge Dirham and the Innovation Dirham, which bring the total to AED 7,520 [4]. d3's own GoFreelance page shows AED 7,520 [1]. Budget from the published total, and add the card and visa if you need residency.
What does GoFreelance at d3 cost in year one with a visa?
AED 14,120 with a one-year visa or AED 14,562 with a two-year visa. The arithmetic is AED 7,520 for the permit, plus AED 2,000 for the establishment card, plus AED 4,600 or AED 5,042 for the employment visa, all published on d3's GoFreelance page [1]. Confirm whether medical and Emirates ID costs sit inside the visa line.
Which districts does GoFreelance cover?
Exactly four TECOM districts: Dubai Media City, Dubai Internet City, Dubai Knowledge Park and Dubai Design District [6]. It does not cover Dubai Studio City, Dubai Production City or TECOM's other districts. Choose between the four by your sector and where your clients are.
Can I run a design studio with employees on a GoFreelance permit?
No. A GoFreelance permit licenses one individual professional, with no shareholders, no limited liability and no structure built for a team. A studio that hires, holds stock or signs larger contracts needs a d3 free zone company licensed by the Dubai Development Authority, whose price d3 does not publish.
How many visas does a d3 company licence include?
d3 and the Dubai Development Authority publish no visa-quota formula. Across Dubai free zones, allocation usually follows the space you lease, so ask for the allocation as a number in your written quote, tied to the named unit. An allocation is the right to apply, not a guaranteed visa.
Is the "1 visa per 9 square metres" rule at d3 official?
No primary source supports it. The ratio appears on at least six consultancy pages about d3 but on no d3 or DDA page. Treat it as folklore, and plan headcount only from the allocation d3 confirms in writing for your specific unit.
What is the minimum share capital for a d3 company?
No d3 or DDA page publishes one, and consultancy pages contradict one another: some state AED 50,000, while others say no minimum is published. Ask for the requirement to be confirmed in writing at application, including whether any deposit has to be shown, before you plan around either answer.
How long does it take to set up a company in d3?
d3 does not publish a timeline, and consultancy estimates range from about a week to six weeks. The licence is rarely the slow part: the lease, the visa process and the corporate bank account usually take longer. Plan in weeks rather than days, and ask for the timeline in your quote.
Can a d3 company sell to clients on the Dubai mainland?
Yes, through a mainland access route. d3 lists a "Dual-license (DED/Freezone)" option on its offerings page [5], and Executive Council Resolution No. 11 of 2025 lets free zone companies outside DIFC take a branch or dual licence at AED 10,000 a year or a temporary permit at AED 5,000 for six months [8].
How much does d3's dual licence cost?
d3 publishes no price for its own dual-licence product [5]. The general Resolution No. 11 of 2025 route costs AED 10,000 a year for a dual or branch licence, per BusinessDubai.ae's guide to free zone mainland trading. Ask d3 whether its product uses that route at that fee or adds charges of its own.
Can I open a retail shop inside Dubai Design District?
Yes. d3's retail directory lists more than 100 operating retail tenants across fashion, jewellery, art, interiors, furnishings, food and services [11]. You need a licence activity that covers retail, and sales to individual shoppers are ordinary taxable income for corporate tax purposes.
Is Dubai Design District a VAT Designated Zone?
No. Dubai Design District is not on the Federal Tax Authority's list of Designated Zones under Cabinet Decision No. 59 of 2017 as amended [10]. No TECOM district is on it. A d3 company therefore follows the ordinary VAT rules on goods and services.
Do d3 companies pay VAT?
Yes, at the standard 5% once registered. Registration is mandatory when taxable supplies pass AED 375,000 and voluntary from AED 187,500 [16]. Because d3 is not a Designated Zone, there is no free zone VAT carve-out for goods held or sold there.
Can a d3 company pay 0% corporate tax?
Only in narrow cases. Design, creative and consulting services are not on the closed Qualifying Activities list in Ministerial Decision No. 229 of 2025 [9], so a d3 studio is an ordinary taxable person paying 0% up to AED 375,000 and 9% above. A genuine manufacturer's wholesale income is the main exception to test.
Can a fashion brand that manufactures its own clothes qualify for 0%?
Possibly, for part of its income. Manufacturing, defined as "the production, improvement or assembly of products and materials from raw materials or components", is a Qualifying Activity, so wholesale sales to other businesses could qualify [9]. Sales to individuals never do, and the company must meet every other QFZP condition and keep non-qualifying revenue within de minimis.
Are online sales to consumers from a d3 company taxed at 0%?
No. Article 2(2)(a) of Ministerial Decision No. 229 of 2025 excludes transactions with natural persons from Qualifying Income, with exceptions only for ships, fund management, wealth management and aircraft financing and leasing [9]. Online and boutique sales to consumers are taxed at the ordinary rates.
Can a d3 trading company use the Designated Zone distribution route?
No. The distribution Qualifying Activity in Article 2(1)(l) of Ministerial Decision No. 229 of 2025 requires the business to operate in or from a Designated Zone, with goods entering the UAE through it [9]. d3 is not a Designated Zone, so the route is closed to every d3 company [10].
What happens if a d3 company fails a QFZP condition?
It is taxed at the ordinary rates, 0% on taxable income up to AED 375,000 and 9% above, from the start of that tax period, and it cannot be a Qualifying Free Zone Person again for the following four tax periods [12][9]. Breaching the de minimis limit, the lower of 5% of revenue or AED 5,000,000, is one way to fail.
Can a d3 business claim Small Business Relief?
Yes, if it is not a Qualifying Free Zone Person, its revenue is at or under AED 3,000,000 and the tax period ends on or before 31 December 2029, under Ministerial Decision No. 131 of 2026 [13]. The relief has to be elected on the corporate tax return rather than applying automatically.
What does renewing a d3 licence cost?
The GoFreelance permit renews at AED 7,520 a year as published [1], but d3 publishes no renewal figure for a company licence. For comparison, renewals on the Dubai free zone packages in BusinessDubai.ae's 2026 pricing run at roughly 80% of year one [16], so ask for d3's year-two figure in writing before you sign.
Is d3 more expensive than Dubai Media City?
Nobody can say from published sources, because neither d3 nor Dubai Media City publishes a company-licence price. Both share the same regulator, the Dubai Development Authority, and the same GoFreelance permit [6]. Compare itemised quotes for the same activity, space and visa count before deciding.
Is d3 better than SHAMS for a fashion brand?
It depends on whether the brand needs a Dubai design address. SHAMS in Sharjah costs AED 6,885 licence-only or AED 14,255 with one visa in BusinessDubai.ae's 2026 pricing [16], while d3 publishes no company price. A label that meets buyers and sells from a showroom may justify d3; one selling online to overseas customers usually does not.
Is d3 worth it for a solo freelancer?
Often, if the work is design-led and the clients are in Dubai. GoFreelance at d3 costs AED 14,120 to 14,562 in year one with a visa [1], less than the AED 21,050 for the cheapest Dubai free zone company with one visa in BusinessDubai.ae's pricing [16]. It is a permit for one person, not a company.
When was Dubai Design Week 2025 held?
The 11th edition of Dubai Design Week ran at Dubai Design District from 4 to 9 November 2025, with d3 as strategic partner and Dubai Culture as lead supporter [14]. Check the official Dubai Design Week site for the next edition's dates before planning a launch or installation around it.
What is the Dubai Institute of Design and Innovation?
The Dubai Institute of Design and Innovation (DIDI) is a private non-profit university offering Bachelor of Design and Master of Design programmes, accredited by the UAE Commission for Academic Accreditation [15]. Its shareholders are DHAM Commercial Investments LLC and the Dubai Development Authority, formerly the Dubai Creative Clusters Authority.
References
[1] Dubai Design District. GoFreelance offering (2026): AED 7,520 annual package fee, employment visa add-ons of AED 4,600 for one year and AED 5,042 for two years, and an establishment card at AED 2,000. dubaidesigndistrict.com
[2] Dubai Development Authority. Legal Database Archive: Law No. (1) of 2000 establishing the Dubai Technology, Electronic Commerce and Media Free Zone (29 January 2000), as amended by Law No. (9) of 2003, Law No. (11) of 2004 and Law No. (1) of 2006, and Decision No. (1) of 2014 establishing licence categories for zones including, by name, Dubai Design District. dda.gov.ae
[3] Dubai Development Authority. TECOM Group page, setting out the DDA's responsibility for company registration and licensing, employee services, planning and development, and developing and implementing regulations in TECOM Group's business districts, which include Dubai Design District. dda.gov.ae
[4] Dubai Development Authority. Freelancer licence registration (sole professional licence): permit fee of AED 7,500 plus the AED 10 Knowledge Dirham and AED 10 Innovation Dirham, and the reference to the Licensing Categories Decision No. 1 of 2021. dda.gov.ae
[5] Dubai Design District. Commercial spaces offerings page, listing a "Dual-license (DED/Freezone)" option alongside d3's space products, with no published price. dubaidesigndistrict.com
[6] GoFreelance. TECOM's freelance permit programme, covering exactly four districts: Dubai Media City, Dubai Internet City, Dubai Knowledge Park and Dubai Design District. gofreelance.ae
[7] Wikipedia. "Dubai Design District", citing Oxford Business Group's The Report: Dubai 2018 and BusinessWire, for the 2013 founding and the Phase 1 scale of about 1.2 million sq ft of offices, studios, ateliers and showrooms plus over 200,000 sq ft of retail. Secondary source, used only for founding year and scale. wikipedia.org
[8] Dubai Legislation Portal. Executive Council Resolution No. (11) of 2025 Regulating the Conduct of Free Zone Establishments' Activities, the basis for the branch licence, dual licence and temporary permit routes open to free zone companies outside DIFC. Fees as summarised in BusinessDubai.ae's free zone mainland trading guide. dlp.dubai.gov.ae
[9] Ministry of Finance. Ministerial Decision No. 229 of 2025 regarding Qualifying Activities and Excluded Activities, issued 28 August 2025, effective from 1 June 2023 and repealing Ministerial Decision No. 265 of 2023: the Article 2(1) closed list, the Article 2(2)(a) exclusion of transactions with natural persons, the Article 2(3)(a) definition of manufacturing, the Article 2(3)(l) Designated Zone distribution conditions, the Article 3 de minimis limit (lower of 5% of revenue or AED 5,000,000) and the loss of status for the tax period of failure and the following four. mof.gov.ae
[10] Federal Tax Authority. List of Designated Zones under Cabinet Decision No. 59 of 2017, as amended through Cabinet Decision No. 81 of 2021 (effective 12 September 2021), including the removal of Dubai Textile City on 4 April 2021. Dubai Design District and the other TECOM districts do not appear. tax.gov.ae
[11] Dubai Design District. Retail directory, listing more than 100 operating retail tenants across fashion and jewellery, art, interiors and furnishings, food and beverage, and services. dubaidesigndistrict.com
[12] Federal Tax Authority. Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses: 0% on taxable income up to AED 375,000 and 9% above, and the Article 18 conditions for a Qualifying Free Zone Person, including taxation at the ordinary rates from the start of the tax period in which a condition is failed and exclusion for the following four tax periods. tax.gov.ae
[13] Ministry of Finance. Ministerial Decision No. 73 of 2023 on Small Business Relief, as amended by Ministerial Decision No. 131 of 2026 (29 July 2026): revenue at or under AED 3,000,000, tax periods ending on or before 31 December 2029, elected on the return and not available to a Qualifying Free Zone Person. mof.gov.ae
[14] Dubai Design Week. Official 2025 programme: 11th edition, 4 to 9 November 2025, held at Dubai Design District, with d3 as strategic partner and Dubai Culture as lead supporter. dubaidesignweek.ae
[15] Dubai Institute of Design and Innovation. About DIDI: private non-profit university offering Bachelor of Design and Master of Design programmes, accredited by the UAE Commission for Academic Accreditation, with shareholders DHAM Commercial Investments LLC and the Dubai Development Authority (previously the Dubai Creative Clusters Authority). didi.ac.ae
[16] BusinessDubai.ae. 2026 package pricing reference for UAE free zones, owner-supplied September 2026: Meydan, Dubai South and Expo City at AED 12,500 licence only and AED 21,050 with one visa; IFZA at AED 21,400 with one visa and AED 24,600 with two (partner prices, as IFZA publishes none); SHAMS at AED 6,885, AED 14,255 and AED 18,705 for nought, one and two visas; ANC Free Zone at AED 10,800 with one visa; year-two renewal at roughly 80% of year one; WIO and Mashreq Neo for free zone banking; and the accompanying corporate tax, VAT threshold and AED 10,000 late-registration figures. businessdubai.ae
