A Dubai Science Park licence has a published price, and almost no page about the zone cites where it comes from. Dubai Development Authority (DDA) Decision No. 1 of 2021 Concerning Licence Categories sets AED 15,000 a year for a standard segment and AED 25,000 a year for a Manufacturing and Production segment [1]. One caveat covers every DDA fee in this guide: the Decision is dated 7 April 2021 and is the licence-category decision published on the DDA's site, so confirm the current fee with the DDA before you budget.
The stakes are practical. Several Dubai Science Park company setup pages quote "0-visa" and "1-visa" packages, a pricing shape this zone does not use, and the capital figures in circulation do not match what the Decision sets. Budget on the wrong model and the real costs arrive later and in order: the lease, the visas, then the regulator approvals that sit above the licence for medicines, devices, laboratories and factories. The address can still earn its cost. TECOM Group's release of 5 February 2026 counts more than 90 laboratories and more than 6,500 life, energy and environment professionals in the park [2].
BusinessDubai.ae has advised founders on UAE company setup since 2013. This guide covers who licenses the zone, the segment fee table, adding segments, share capital, the missing freelancer route, In5, lab and warehouse space, the approvals on top, penalties, VAT, corporate tax segment by segment, a first-year budget, and how Dubai Science Park compares with the mainland and with other zones.
Who licenses a company in Dubai Science Park?
The Dubai Development Authority (DDA) licenses companies in Dubai Science Park, and TECOM Group develops and operates the park. Dubai Science Park's own FAQ says its companies are subject to DDA rules and regulations [3], and DDA Decision No. 1 of 2021 names Dubai Science Park among the business parks it issues licences for [1].
Article 2.1 of the Decision is the operative line: "Licences are issued by the Authority for each of DIC, DMC, DKP, DIAC, DPC, DOC, DSC, DSP and D3 for their respective licence segments as set out below." Its definitions spell out DSP as "the Dubai Science Park" [1].
The Decision also states its own footing. It defines the Zone as "the Zone established in the Emirate of Dubai pursuant to Law No. 15 of 2014 (as may be amended from time to time)". It is issued by the Director General of the Dubai Development Authority, and its preamble reads: "This Decision replaces Decision No. 1 of 2018 concerning licence categories as amended." [1]
The split between regulator and operator decides who answers which question. Your licence, its segments, amendments, renewals and any penalty are DDA matters. Your office, laboratory, warehouse or plot is a TECOM lease. The same structure applies in the sister districts covered in our Dubai Internet City setup guide and Dubai Media City setup guide.
The four bodies a Dubai Science Park company deals with are set out below.
| Body | Role at Dubai Science Park | When you deal with it |
|---|---|---|
| Dubai Development Authority (DDA) | Licensing authority and regulator [1][3] | Licence, segments, amendments, renewal, penalties |
| TECOM Group | Developer and operator of the park [3] | Lease for an office, laboratory, warehouse or plot |
| Sector regulators | Approvals for regulated products and facilities | Before you import, make, test or sell a regulated product |
| Federal Tax Authority (FTA) | Corporate tax and VAT | Registration and returns for every company |
A quote that names TECOM as the licensing authority, or names no authority at all, has usually not been built from the DDA's fee table either.
What does a Dubai Science Park licence cost under the DDA fee schedule?
A Dubai Science Park licence costs AED 15,000 a year for a standard segment, which allows four or five activities, and AED 25,000 a year for a Manufacturing and Production segment, which allows one, under Article 14.1 of DDA Decision No. 1 of 2021 [1]. Lease, visas and outside approvals are separate costs.
The fee attaches to a segment, which is a group of related activities, and not to a visa bundle. Dubai Science Park's segments sit in two parts of the Decision. Part Eight covers the sciences and Part Nine covers energy and environment, a split that traces to the park's origin: the Dubai Biotechnology and Research Park and the Energy and Environment Park were combined into Dubai Science Park in October 2015 [4].
The sciences cluster, as the Decision's Dubai Science Park fee table lists it [1]:
| Segment (Part Eight) | Standard fee (AED a year) | Activities allowed | Manufacturing and Production variant |
|---|---|---|---|
| Therapeutics | 15,000 | Five | 25,000, one activity |
| Food | 15,000 | Five | 25,000, one activity |
| Agricultural, Forestry, Horticulture | 15,000 | Five | 25,000, one activity |
| Environment | 15,000 | Five | 25,000, one activity |
| Medical/Scientific Devices or Equipment | 15,000 | Five | 25,000, one activity |
| Specialty Supplies | 15,000 | Five | 25,000, one activity |
| Diagnostics and Analysis | 15,000 | Four | None listed |
| Life Science Services | 15,000 | Five | None listed |
| Life Science Associations (Non Profit) | 15,000 | One | None listed |
| Conformity Assessment and Certification Agency | 15,000 | One | None listed |
The energy and environment cluster follows the same two prices [1]:
| Segment (Part Nine) | Standard fee (AED a year) | Activities allowed | Manufacturing variant |
|---|---|---|---|
| Renewable Energy | 15,000 | Five | 25,000, one activity |
| Energy | 15,000 | Five | 25,000, one activity |
| Energy Efficiency Equipment | 15,000 | Five | 25,000, one activity |
| Air and Environment | 15,000 | Five | 25,000, one activity |
| Water and Waste Water | 15,000 | Five | 25,000, one activity |
| Recycling and Solid Waste | 15,000 | Five | 25,000, one activity |
| Transportation | 15,000 | Five | 25,000, one activity |
| Green Building | 15,000 | Five | 25,000, one activity |
| Organic Products | 15,000 | Five | 25,000, one activity |
| Association (Non-Profit Organizations) | 15,000 | One | None listed |
Read the two tables as a menu of activity groups. In the six product segments, Therapeutics to Specialty Supplies, the standard activities are Research and Development, Storage, Marketing and Sales Promotion, Import and Re-Export and Support Service, and the devices segment adds a Service Centre activity for repair and maintenance. Most energy segments list Consultancy, Management, Research and Development, Marketing, Storage and Testing, of which a licence carries up to five. Manufacturing is priced apart. The Decision defines it as "Activities involved in the process(es) of transforming raw materials into finished goods / products. This process also includes packaging and labelling of the product" [1].
Two more lines apply to Dubai Science Park. The General segments (Service Provider, Support Services, Consultancy, Regional Head Quarters and Property Management Services) are open to every business park at AED 15,000 each with one activity. And Activity 25.2.12, Cosmetics, Beauty Products and Fragrances Production, sits in the Dubai Design District part of the Decision with the note "This Activity also applies to Dubai Science Park" [1].
Common Mistake: Comparing Dubai Science Park with Meydan or IFZA on "0-visa" and "1-visa" packages. Those zones sell a bundle of licence, desk and visa. The DDA's schedule prices a segment at AED 15,000 or AED 25,000 and says nothing about visas, desks or deposits [1]. A page quoting a Dubai Science Park "1-visa package" has added a lease and visa estimate of its own to the licence fee. Ask for the three lines separately: DDA licence fees, TECOM lease, and visa costs.
What does it cost to add a second segment to a Dubai Science Park licence?
Adding a standard AED 15,000 segment to a Dubai Science Park licence costs AED 10,000 a year on top of the fee for the current segment, under Article 10.1 of DDA Decision No. 1 of 2021 [1]. A higher-priced segment gets no discount, and the fee is not pro-rated, whenever in the licence year you add it.
The Decision's wording is worth reading in full, because each clause changes a budget. An added segment "shall be charged at an additional annual licence fee of AED 10,000 over and above the standard fee charged for the current segment provided that such Additional Segment is a standard segment charged at an annual licence fee of AED15,000". Then: "Where the Additional Segment selected is charged at a higher annual licence fee than AED15,000, then no discount will apply." And: "There shall be no pro-rating of the Additional Segment licence fee irrespective of when the Licensee’s Licence is due for renewal." [1]
Activities inside a segment are different. Article 10.4 lets a licensee "add additional activities to its Licence from the same segment for no additional Licence fee", up to the per-segment limit [1]. Article 10.2 lists the Manufacturing and Production activities of both clusters among those that need the Authority's prior approval and pay their standard licence fees, and Article 11.1 allows a segment from another cluster only "at the sole discretion of the Authority" [1].
The arithmetic for common combinations:
| Licence shape | Annual DDA licence fees (AED) | Basis |
|---|---|---|
| One standard segment | 15,000 | Article 14.1 |
| Two standard segments | 25,000 | 15,000 plus 10,000 under Article 10.1 |
| Three standard segments | 35,000 | 15,000 plus 10,000 plus 10,000 |
| One Manufacturing and Production segment | 25,000 | Article 14.1 |
| Standard segment, then a manufacturing segment added | 40,000 | 15,000 plus 25,000; no discount on the higher-priced segment |
| Manufacturing segment, then a standard segment added | 35,000 on the wording of Article 10.1 | 25,000 plus 10,000; confirm with the DDA |
The last two rows describe the same pair of segments and differ by AED 5,000, depending on which one the DDA treats as the current segment. Ask the Registrar to confirm the billing in writing before you apply.
Quick Math: A device company on the Medical/Scientific Devices or Equipment segment pays AED 15,000. Adding Life Science Services for regulatory work takes it to AED 25,000 a year. Add it two months before renewal and, on the wording of Article 10.1, the full AED 10,000 is charged for those two months and again at renewal, because the Decision allows no pro-rating [1]. Timing the amendment to the renewal date saves AED 10,000. The extra activities inside each segment, up to five, cost nothing.
What is the minimum share capital for a Dubai Science Park company?
The minimum paid-up capital of a Dubai Science Park FZ-LLC is AED 10,000 under Article 15.1 of DDA Decision No. 1 of 2021 [1]. The Decision sets higher capital for named segments in other districts and in the General segment, and no Dubai Science Park segment from Part Eight or Part Nine appears in those tables.
The sentence that sets the default reads: "Subject to certain minimum paid up capital amounts set out below for specific segments and activities, for all other activities and for the purposes of Regulation 25.1 of the PCR, the minimum paid up capital of an FZ-LLC shall be AED 10,000." [1] The tables that follow cover Dubai Outsource City, Dubai Production City, Dubai Studio City, Dubai International Academic City, Dubai Design District and the General segment. Therapeutics, Food, Diagnostics and Analysis, Renewable Energy and the rest of the Dubai Science Park list are absent, so they fall under "all other activities".
One exception can reach a Dubai Science Park company through the back door. The General segment's Support Services line carries AED 50,000 of capital, rising to AED 500,000 for a General Hospital, Ambulatory Care Facility or Poly Clinic [1]. Medical Laboratory is a Support Services activity, so a company that adds it steps out of the AED 10,000 default.
Figures of AED 50,000 to AED 300,000 appear online as the Dubai Science Park minimum. The Decision sets AED 10,000 for its science and energy segments. If your adviser quotes a higher number, ask which article of which instrument it comes from.
Real Talk: Paid-up capital is not a fee. It is your company's own money, and AED 10,000 will not fund a laboratory lease or a product registration. Sector regulators also set financial and staffing thresholds for their own licences, separate from the DDA's company rule. Treat AED 10,000 as the legal floor for incorporation under the Decision [1], and size the real capital from your lease, fit-out and first-year payroll.
Can a freelancer or solo consultant get a permit at Dubai Science Park?
DDA Decision No. 1 of 2021 lists no freelancer route for Dubai Science Park. Its Articles 2.9 and 9.1 confine Freelancer permits to Segments 16.5, 18.9, 21.13 and 25.10, and Dubai Science Park's segments are numbered 23 and 24 [1]. The AED 7,500 permit applies elsewhere in the Zone.
Article 2.9 reads: "Natural persons are licensed by the Authority to operate as Freelancers under the Freelancer Segments (Segment 16.5, Segment 18.9, Segment 21.13 and Segment 25.10)." Article 9.1 adds that those permits "will only be to individuals on a sole practitioner basis", and Article 9.2 sets the price: "The fee for a Freelancer permit is AED7,500 per annum." [1]
Those four segments sit in the Dubai Internet City, Dubai Media City, Dubai Knowledge Park and Dubai Design District parts of the Decision. That matches TECOM's GoFreelance programme, which covers the same four districts and no others [5]. Our Dubai Internet City setup guide and Dubai Design District setup guide set out the permit, card and visa lines for those districts. If any page lists a freelance option for Dubai Science Park, ask the DDA in writing which segment the permit would be issued under, because the Decision names only those four.
A solo regulatory affairs or clinical research consultant therefore has two honest options. One is a company on the Life Science Services segment, whose General Professional Services activity covers advisory work "related to Life Science and Healthcare", at AED 15,000 a year plus a lease and a visa [1]. The other is a general consultancy licence in a lower-cost Dubai zone.
Real Talk: If the science address will not win you clients, a solo consultant does not need it. BusinessDubai.ae's Dubai packages at Meydan, Dubai South and Expo City are AED 12,500 licence only and AED 21,050 with one visa [14]. A Dubai Science Park company starts at AED 15,000 for the licence line alone [1], before the lease and the visa. Pay for the park when pharma clients expect to find you there, and not before.
What does In5 give a science start-up under the DDA's Decision?
An approved In5 licensee pays no application or initial registration fees and an annual licence fee of AED 1,000 for three years, with visas at AED 1,500 each and no visa deposit, under Schedule 1 of DDA Decision No. 1 of 2021 [1]. Admission is at the discretion of the In5 Evaluation Committee.
TECOM Group announced a science-focused In5 vertical with Dubai Science Park in 2023 [6]. Schedule 1 predates it. Its purpose clause refers to "the In5 Tech, Media and Design Centres", while clause 1.4 says the proposed segment and activity "may be for any of the Clusters", and the Decision's definition of Cluster covers "Science, Media, ICT, Design and Education" [1]. Ask In5 to confirm in writing that the Schedule 1 terms apply to a science intake before you plan around them.
Everything Schedule 1 grants, and nothing it does not, is in this table [1].
| Schedule 1 term | What the Decision says |
|---|---|
| Who can apply | "An applicant for an In5 Licence must be an early stage innovative business." |
| How you apply | A written application and business plan, evaluated by the In5 Evaluation Committee |
| How admission is decided | An aggregate scoring system, at the Committee's discretion |
| Appeal | None stated. The Committee's decision "is final and it is not required to justify reasons for declining an applicant" |
| Fees to set up | "No application or initial registration fees to set up in the Zone" |
| Annual licence fee | AED 1,000 "for a period of three (3) years from the date of initial registration and licence" |
| Visas | Preferential entitlement set by In5 policy, a reduced cost of AED 1,500 per visa, and "Zero deposit requirement for Visa" |
| Leaving | "Reduced deregistration cost of AED1,000" |
| After the three years | The annual licence fee is to "revert to the standard fee then applicable", and new or renewed visas are charged at the standard fee |
The purpose clause describes subsidised registration and operating cost "for up to five (5) years", while the AED 1,000 licence fee is fixed for three [1]. Schedule 1 lists no rent discount, grant or laboratory access, so price those separately.
Pro Tip: Model year four before you accept an In5 place. Three years at AED 1,000 is AED 3,000 of licence fees against AED 45,000 on a standard segment, a saving of AED 42,000 [1]. In year four the fee reverts to the standard rate then applicable, AED 15,000 or AED 25,000 on today's schedule, and visas return to standard cost. A start-up whose runway ends at month 36 should know that number on day one.
What laboratories, offices and warehouses does Dubai Science Park offer?
Dubai Science Park offers a LEED Silver certified Laboratory Complex, commercial offices, warehouses, light industrial units and plots of land, as its own site describes them [3][7]. TECOM Group's release of 5 February 2026 counts more than 90 laboratories, more than 6,500 professionals and over 330,000 sq ft of storage and logistics space [2].
The Laboratory Complex is the product that separates this zone from a desk-and-licence free zone. Dubai Science Park's laboratories page describes shell-and-core laboratory spaces with acid-resistant drainage, a pH neutralisation system and air exhaust and ventilation designed to prevent cross-contamination, used for medicine, perfumery and food and beverage laboratories [7]. Shell-and-core means you fit the space out yourself.
The community is the other half of the offer. TECOM's February 2026 release names AstraZeneca, Pfizer, Boston Scientific and ThermoFisher Scientific among life sciences tenants, DSM-Firmenich and IFF in flavour and fragrance, and Clariant, Phoenix Contact and ExxonMobil in energy and chemicals [2]. Smaller headcount figures also circulate without a date. This guide uses the dated release.
Neither Dubai Science Park nor the DDA publishes a lease rate card or a fit-out cost, so every figure in circulation is a consultancy's. Businessetup.com advertises laboratory and warehouse space at AED 100 to 300 per square metre a year, and uaefreezonefinder.com and goldenkeybcs.com advertise laboratory fit-out at AED 200,000 to 500,000. Those are ranges advertised by third parties, not Dubai Science Park prices. Get the lease quoted on request.
Visas follow space. Dubai Science Park's FAQ sets the allocation at one employee visa per 80 sq ft of leased space, and indicates about seven working days for company registration [3]. Approvals from other regulators run on their own clocks.
Our research found no standalone DDA code for laboratory environment, health and safety. Confirm laboratory-specific fit-out and safety requirements with Dubai Science Park and the DDA at lease stage, before you commit to a design.
Quick Math: At one visa per 80 sq ft, a 1,200 sq ft laboratory supports 15 employee visas [3]. Dubai Internet City, a sister TECOM district, publishes one visa per 60 sq ft, as our Dubai Internet City guide records, which would give 20 on the same floor area. Copy the wrong district's ratio into a hiring plan and you are five visas short on signing day. Ask for the allocation as a number, tied to the named unit, in the written lease offer.
Which approvals sit on top of a Dubai Science Park licence?
A Dubai Science Park licence does not replace sector approvals. Article 8.2 of DDA Decision No. 1 of 2021 makes a Medical Laboratory, clinics and hospitals subject to DHA or DHCA approval and a Pharmacy subject to Dubai Health Authority approval [1], and medicines and medical devices are regulated by the Emirates Drug Establishment [8].
The Decision says so twice. Article 2.15: "The issuance of a Licence by the Authority does not exempt the Licensee from having to obtain any other permit, licence or approval from such other regulators as required by Dubai or UAE law in the conduct of business." Article 8.2 then lists activities whose licences depend on another authority: "Issuance and renewal of licences under the following activities are subject to obtaining appropriate approvals or no objection certificates from the relevant authorities in Dubai as indicated." [1]
The health rows of that table, as the Decision gives them [1]:
| Activity in the Decision | Relevant authority |
|---|---|
| 26.1.11 Pharmacy | Dubai Health Authority |
| 26.1.13 Medical Spa | Dubai Health Authority |
| 26.2.4 General Hospital | DHA or DHCA |
| 26.2.5 Ambulatory Care Facility | DHA or DHCA |
| 26.2.6 Dental Clinic | DHA or DHCA |
| 26.2.7 Poly Clinic | DHA or DHCA |
| 26.2.8 Medical Laboratory | DHA or DHCA |
| 26.2.9 Rehabilitation Centre | DHA or DHCA |
| 26.2.32 General Clinic | DHA |
DHA is the Dubai Health Authority and DHCA is the Dubai Healthcare City Authority. All nine activities sit in Part Eleven, the General part of the Decision, not in Dubai Science Park's own Parts Eight and Nine. Pharmacy and Medical Spa also fall in the Service Provider segment, which Article 8.1 restricts to businesses already licensed for that precise activity elsewhere in the UAE [1].
Diagnostics and Analysis is not a clinical laboratory
The Dubai Science Park segment called Diagnostics and Analysis covers "Organizations/companies performing testing and / or analysis services", and its Screening and Testing activity is "Activities related to processing, analysing, screening and testing of samples" [1]. No approving authority is attached to it in Article 8.2.
Medical Laboratory is a separate activity in the General Support Services segment. The Decision defines it as "Branches of health facility duly licensed in Dubai or elsewhere in the UAE, where a pathologist is permanently available. It is equipped to perform various medical analysis tests for medical diagnosis purposes" [1]. It needs DHA or DHCA approval, and it is written as a branch of a health facility that already holds a licence.
The working line is the purpose of the test. Testing product batches, food, water, materials or research samples fits the Dubai Science Park segment. Testing patient samples for medical diagnosis is the General segment activity with a health regulator above it. Our guide to which authority licenses a clinic in Dubai explains the DHA side.
Common Mistake: Taking a Diagnostics and Analysis licence at AED 15,000 and planning to report results to doctors and patients. The segment name sounds clinical. The Decision routes medical diagnosis to Medical Laboratory, with DHA or DHCA approval, a pathologist permanently available and AED 50,000 of capital on the Support Services line [1]. Decide whether any sample will come from a patient before you choose the segment, because the answer changes the regulator, the premises and the capital.
Product approvals by sector
The licence lets the company exist and hold the activity. The product regulator decides whether a product can be imported, made or sold.
| What you do at Dubai Science Park | Likely segment | Approval on top |
|---|---|---|
| Import, store or distribute medicines | Therapeutics | Establishment licence and product registration from the Emirates Drug Establishment; the Ministry of Health and Prevention keeps narcotics control [8] |
| Trade or service medical devices | Medical/Scientific Devices or Equipment | Emirates Drug Establishment marketing authorisation, AED 5,000 per device [9] |
| Make cosmetics or fragrances | Activity 25.2.12 | Dubai Municipality product registration; federal industrial licensing for a factory |
| Process food | Food, Manufacturing and Production | Dubai Municipality food approvals and product registration |
| Run a non-profit association | Life Science Associations or Association | Community Development Authority approval under Article 6.1 [1] |
The Emirates Drug Establishment (EDE) is the federal regulator for medical products under Federal Decree-Law No. 38 of 2024, in force since 2 January 2025, and it took over pharmaceutical establishment licensing and product registration functions previously run by the Ministry of Health and Prevention [8]. Our guides to a pharmaceutical distribution company and a medical equipment trading company cover the establishment licence, the responsible pharmacist and registration. For production, our cosmetics manufacturing guide and food processing factory guide cover Dubai Municipality and the federal industrial licence.
What does a late renewal or a licensing breach cost at Dubai Science Park?
Renewing a Dubai Science Park licence late costs AED 2,500 when it is renewed 31 to 60 days after expiry, AED 5,000 at 61 to 90 days and AED 10,000 beyond 90 days, under Schedule 4 of DDA Decision No. 1 of 2021 [1]. Operating without a licence costs AED 10,000, then AED 25,000.
Schedule 4 applies across the Zone, so the same figures bind every Dubai Science Park licensee [1].
| Breach | Penalty (AED) | Notes |
|---|---|---|
| Licence renewed 31 to 60 days after expiry | 2,500 | On top of the next year's licence fee |
| Licence renewed 61 to 90 days after expiry | 5,000 | On top of the next year's licence fee |
| Licence renewed more than 90 days after expiry | 10,000 | On top of the next year's licence fee |
| Carrying on business in the Zone without a licence | 10,000 | 25,000 for any subsequent offence |
| Carrying on a different segment or activity from the licence | 10,000 | Paragraph 3 |
| Misleading or inaccurate information to the Authority | 5,000 | Paragraph 4 |
| Hindering the Authority's inspectors | 5,000 | Paragraph 5 |
| Failing to provide beneficial ownership details on demand | 5,000 | Further sanctions may apply |
The fine is not the whole cost of a late renewal. Money the Authority receives is applied to the penalty first, and it may at its discretion refuse to renew at all. Schedule 4 adds that "the Authority may refuse to provide any governmental services, including sponsorship services as described in Article 4 of the Employment Regulations" [1]. For a laboratory with visa-holding staff, that is the part that hurts.
The standing obligations are short and specific. Article 2.8 states: "Each Licensee must prepare and retain Audited Accounts." [1] Each licensee must also appoint a General Manager, keep a Registered Office that matches the licence, and hold its beneficial ownership details ready for the Authority. On the federal side, register for corporate tax on time, because late registration carries an AED 10,000 penalty [14].
Renewal, audited accounts, the corporate tax return and visa renewals tend to fall within a few months of one another in year two. Our post-setup services team keeps that calendar, so a missed date does not interrupt a laboratory's staffing.
Pro Tip: The penalty for working outside your segment is AED 10,000, the same as a year's fee for adding a standard segment [1]. If the business has drifted, for example a devices trader that now sells regulatory consultancy, add the segment at the next renewal. You pay the same AED 10,000 and get a licence that matches your invoices, which is also what a bank and an auditor will check.
Is Dubai Science Park a VAT Designated Zone?
No. Dubai Science Park is not on the Federal Tax Authority's list of Designated Zones [10], so it is ordinary VAT territory: 5% on taxable supplies made in the UAE and import VAT on goods at the border. Registration is mandatory above AED 375,000 of taxable supplies and voluntary from AED 187,500 [14].
The FTA's list names nine Dubai entries, among them Jebel Ali Free Zone, Dubai Airport Free Zone, Dubai Aviation City and Dubai CommerCity, and no TECOM district appears on it [10]. Designated Zone treatment is a relief for goods. In a listed zone, certain movements of goods are treated as outside the UAE for VAT. At Dubai Science Park they are not, so a reagent importer or a device trader follows the ordinary rules on import and on local sales.
Customs duty is a separate question, and the Decision addresses it. Article 3.6 lets a licensee choose a free zone customs code, a local customs code with duty paid on arrival, or no code and no imports. The first option is "to obtain a free zone customs code issued by Dubai Customs which will allow import and re-export from the Zone; however, the goods/products shall be stored within the Zone bounded area" [1]. That is a customs arrangement. It does not make Dubai Science Park a Designated Zone for VAT.
Our guide to the best free zones for manufacturing in the UAE sets out what Designated Zone status changes for goods, and which zones hold it.
Which Dubai Science Park income can reach 0% corporate tax?
Income from a Manufacturing and Production segment can be Qualifying Income at 0% when a Dubai Science Park company sells to businesses and meets every Qualifying Free Zone Person condition, because Ministerial Decision No. 229 of 2025 lists manufacturing and processing of goods [11]. Research, testing, consultancy and marketing fees are not on that list.
A Dubai Science Park company is a Free Zone Person for corporate tax, so it can be tested as a Qualifying Free Zone Person (QFZP) [12]. That is eligibility, not an outcome. Ministerial Decision No. 229 of 2025, issued on 28 August 2025 with effect from 1 June 2023, sets a closed list of Qualifying Activities [11]. Article 2(3)(a) defines manufacturing of goods or materials as including "the production, improvement or assembly of products and materials from raw materials or components". Article 2(3)(b) defines processing as including "the preparation, treatment, transformation or conversion of goods or materials into another form of good or material for commercial or industrial use or sale" [11].
Set those beside the DDA's definition of Manufacturing and Production, "transforming raw materials into finished goods / products" [1], and the fit is close. The licence label does not settle the tax answer, because the test is what the company does. A company that formulates, assembles or packs its own product from raw materials is doing what the ministerial decision describes.
Three limits follow, and each one maps to a segment.
The first is the buyer. Article 2(2)(a) excludes transactions with natural persons from Qualifying Income, and manufacturing is not among its exceptions [11]. Sales to distributors, hospitals, laboratories and other businesses can qualify. Sales to individual consumers cannot.
The second is goods you did not make. Distribution qualifies only in or from a Designated Zone under Article 2(1)(l), and Dubai Science Park is not one [10][11]. An Import and Re-Export activity does not open that route here.
The third is services. Research and development performed for a fee, testing and analysis for a fee, life science consultancy and marketing are not on the list. That income is taxed at the ordinary rates, and inside a QFZP it counts against the de minimis limit: the lower of 5% of total revenue or AED 5,000,000 [11].
| Segment type at Dubai Science Park | Example income | Corporate tax result |
|---|---|---|
| Manufacturing and Production, sold to businesses | A reagent maker selling to laboratories and distributors | Can be Qualifying Income at 0% if every QFZP condition is met [11] |
| Manufacturing and Production, sold to individuals | A supplement maker selling online to consumers | Not qualifying; counts against de minimis [11] |
| Import and Re-Export of goods made by others | A device trader's resale margin | Not qualifying through distribution; no Designated Zone [10] |
| Research and Development for a fee | Contract research billed to a sponsor | Not on the list; ordinary rates |
| Diagnostics and Analysis | Testing and analysis fees | Not on the list; ordinary rates |
| Life Science Services, Consultancy, Marketing | Regulatory retainers; a pharma marketing office's service fee | Not on the list; ordinary rates |
| Qualifying intellectual property | Royalties on a patent or copyrighted software | A separate route with its own formula |
Qualifying intellectual property, which covers patents and copyrighted software and not trademarks, is the one route by which research output can reach 0%, and only in the proportion a formula allows. Our IP holding company guide works through it.
Quick Math: A Dubai Science Park manufacturer with AED 8,000,000 of revenue has a de minimis ceiling of AED 400,000, the lower of 5% of revenue or AED 5,000,000 [11]. Testing fees and consumer sales of AED 300,000 stay inside it. At AED 500,000 the company is over, and it stops being a QFZP for that period and the following four. These are illustrative figures. The habit they argue for is separate ledgers for product sales and service fees from the first invoice.
What does a Dubai Science Park company pay when its income does not qualify?
A Dubai Science Park company whose income does not qualify pays the ordinary corporate tax rates: 0% on taxable income up to AED 375,000 and 9% above it [12]. Small Business Relief can remove the bill where revenue is at or under AED 3,000,000, for tax periods ending on or before 31 December 2029 [13].
That is the position of most research offices, testing laboratories, consultancies and marketing offices in the park, and it is the same position they would hold on the mainland. Small Business Relief comes from Ministerial Decision No. 73 of 2023 as amended by Ministerial Decision No. 131 of 2026, and it is elected on the return [13].
A QFZP trades those two things away. It has no AED 375,000 band and cannot claim Small Business Relief; it pays 0% on Qualifying Income and 9% on its non-qualifying slice while that slice stays within de minimis [11][13]. A company that fails a QFZP 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 QFZP for the following four tax periods [11][12].
So the choice is real for a small manufacturer. At or under AED 3,000,000 of revenue, the relief can take the bill to nil without QFZP status and its audited financial statements. Above it, a business-to-business manufacturer has reason to test the QFZP route. Our Qualifying Free Zone Person guide and Small Business Relief guide cover each condition. If you want your own split between product sales and service fees run through these rules before you sign a lease, send us the numbers.
What should a first-year Dubai Science Park budget include?
A first-year Dubai Science Park budget starts with the DDA's published licence lines: AED 15,000 for a standard segment, AED 25,000 for a Manufacturing and Production segment and AED 10,000 for each added standard segment [1]. Registration, lease, visas and regulator approvals are quoted separately, and BusinessDubai.ae has no package price for this zone.
The table uses only fee lines the Decision publishes, and marks everything else as a quote.
| Cost item | Amount (AED) | Notes |
|---|---|---|
| Annual licence, one standard segment | 15,000 | Up to five activities, four for Diagnostics and Analysis [1] |
| Annual licence, one Manufacturing and Production segment | 25,000 | One activity [1] |
| Each added standard segment | 10,000 | A year, on top of the current segment; no pro-rating [1] |
| Extra activities inside the same segment | 0 | Up to the per-segment limit, under Article 10.4 [1] |
| Paid-up share capital | 10,000 minimum | Your own funds, not a fee [1] |
| Application and registration fees | Quote | Not set out in the Decision's fee table; ask the DDA |
| Office, laboratory, warehouse or land lease | Quote | No published rate card; TECOM quotes on request |
| Laboratory fit-out | Quote | Shell-and-core space; get contractor quotes [7] |
| Establishment card and visas | Quote | Allocation is one visa per 80 sq ft [3]; no standard visa fee in the Decision |
| Sector approvals | Per regulator | For example AED 5,000 per medical device registered [9] |
| Year two, licence lines | 15,000 or 25,000, plus 10,000 per added standard segment | The fee is annual; late renewal adds 2,500 to 10,000 [1] |
The licence lines are the smallest and most certain part of the budget. The lease, the fit-out and the people are the rest, and none of them has a published Dubai Science Park price.
BusinessDubai.ae has no package price for Dubai Science Park, and we will not invent one. For scale only, here is what our packages cost in other places. These are different zones selling a different product. Meydan, Dubai South and Expo City are AED 12,500 licence only and AED 21,050 with one visa. IFZA is AED 21,400 with one visa, a partner price, because IFZA publishes none. The Dubai mainland package is AED 18,200 in year one without a visa and AED 24,400 with one visa, with renewal at about AED 15,000 [14]. Our free zone company setup page itemises the zone packages.
Banking belongs in the same plan. WIO and Mashreq Neo open readily for free zone companies [14], and a regulated life sciences business should expect questions about its approvals and customers. Our guide to opening a corporate bank account in Dubai covers the documents.
Real Talk: A Dubai Science Park quote that arrives as one total is hiding its largest line. Ask for five numbers: DDA licence fees by segment, DDA application and registration fees, the TECOM lease with its visa allocation, visa and card costs per person, and the adviser's own fee. Only the first has a published figure [1]. If the licence line in your quote is not AED 15,000 or AED 25,000 per segment, ask what changed since the 2021 Decision.
For a Dubai Science Park budget built from the DDA's fee lines and an itemised lease quote, tell us your segment, space and headcount.
Should a life sciences company choose Dubai Science Park or the Dubai mainland?
Choose Dubai Science Park when you need laboratory, warehouse or production space inside a science cluster and your buyers are businesses or overseas. Choose the Dubai mainland, where BusinessDubai.ae's package is AED 18,200 in year one without a visa [14], when you sell directly to UAE hospitals, pharmacies, clinics or consumers.
Where your customers are decides more than the licence fee does. A free zone company generally reaches the mainland market through a mainland distributor or agent, or through a mainland branch or dual licence, and for medicines and devices the Emirates Drug Establishment layer applies on either side [8]. Our free zone company setup and mainland company setup pages itemise both routes, including the renewal figure.
| Factor | Dubai Science Park | Dubai mainland |
|---|---|---|
| Licensing authority | Dubai Development Authority [1] | Dubai Department of Economy and Tourism |
| Published licence price | AED 15,000 per standard segment; AED 25,000 for manufacturing [1] | BusinessDubai.ae package: AED 18,200 without a visa, AED 24,400 with one visa [14] |
| What the price covers | The licence only | A setup package |
| Foreign ownership | 100% | 100% for most activities |
| Selling to UAE hospitals, pharmacies and consumers | Through a mainland distributor, agent, branch or dual licence | Direct |
| Laboratory and production space | Laboratory Complex, warehouses, land [7] | Leased anywhere zoning allows |
| Visa allocation | One per 80 sq ft leased [3] | Linked to the office you lease |
| VAT | Standard; not a Designated Zone [10] | Standard |
| Corporate tax | 0% possible on qualifying manufacturing income; ordinary rates otherwise [11] | Ordinary rates; Small Business Relief where eligible [13] |
| Year two | Same annual licence lines, plus lease | About AED 15,000 on renewal [14] |
Read the selling row first. A distributor whose customers are Dubai pharmacies gains little from a free zone licence it then has to work around, and medicines distribution carries its own ownership rules, covered in our pharmaceutical distribution guide.
How does Dubai Science Park compare with Dubai Healthcare City, JAFZA, DMCC and Masdar City?
Dubai Science Park is the life sciences and energy cluster licensed by the DDA at AED 15,000 or AED 25,000 a segment [1]. Dubai Healthcare City is the only Dubai free zone with its own clinical regulator, JAFZA is a VAT Designated Zone for goods, DMCC is a trading hub, and Masdar City sits in Abu Dhabi.
The table draws only on this guide's sources and BusinessDubai.ae's live guides to the other zones.
| Base | What it is built for | Clinical regulator inside the zone | VAT Designated Zone | Published price |
|---|---|---|---|---|
| Dubai Science Park | Life sciences, medtech, laboratories, energy and environment | No | No [10] | DDA licence lines of AED 15,000 and 25,000; lease on quote [1] |
| Dubai Healthcare City | Clinics, hospitals and healthcare services | Yes, its own regulator | Not confirmed | Partly published; premises are the real cost |
| JAFZA | Logistics, manufacturing, import and re-export | No | Yes | Licences start at AED 5,000; no lease rates published |
| DMCC | Commodities and general trading, device trading | No | Sources conflict; treat as unconfirmed | Published packages |
| Masdar City, Abu Dhabi | Clean energy, life sciences and biotech clusters | No | Not checked for this guide | AED 7,000 licence only; AED 17,500 with one visa [14] |
Each comparison turns on one question. Against Dubai Healthcare City, the question is whether you treat patients: our guide to the best free zones for healthcare in Dubai explains why a clinic belongs there or on DHA-licensed mainland premises. Against JAFZA, it is whether you distribute goods you did not make, because JAFZA's Designated Zone status opens the distribution route that Dubai Science Park cannot, as our JAFZA free zone guide sets out. Against DMCC, it is whether you need laboratory space or only a trading address.
Outside Dubai, a clean energy or water technology company should price Masdar City at AED 7,000 licence only or AED 17,500 with one visa [14]. It is an Abu Dhabi licence, and our business setup in Abu Dhabi page shows what that involves. For a research or technology company that needs no Dubai address, the Sharjah Research, Technology and Innovation Park (SRTIP) is AED 5,510 licence only and AED 13,990 with one visa [14], set out on our business setup in Sharjah page. Neither is a Dubai address, and neither has Dubai Science Park's Laboratory Complex.
Which base fits each type of life sciences or energy business?
The right base depends on the business model. A pharma office, a contract laboratory or a product manufacturer fits Dubai Science Park at AED 15,000 or AED 25,000 a segment [1]. A solo consultant has no freelancer route there, and a clinic belongs under the Dubai Health Authority or in Dubai Healthcare City.
| Business | Starting point | Why | Watch for |
|---|---|---|---|
| Pharma scientific or marketing office | Dubai Science Park, Therapeutics standard segment | AED 15,000 for up to five activities, among pharma peers [1][2] | Service fees are taxed at ordinary rates; a scientific office is a separately licensed pharmaceutical establishment [8] |
| Contract research or testing laboratory | Dubai Science Park, Diagnostics and Analysis or a product segment's Research and Development activity | Laboratory Complex; AED 15,000 a segment [1][7] | Patient samples need Medical Laboratory and DHA or DHCA approval |
| Medical device trading and service | Dubai Science Park devices segment for re-export; mainland to sell direct to UAE hospitals | The segment includes a Service Centre activity [1] | AED 5,000 per device registered [9]; no Designated Zone |
| Manufacturing a product | Dubai Science Park Manufacturing and Production segment, or a production zone | Manufacturing is a Qualifying Activity for business sales [11] | AED 25,000 and one activity; consumer sales never qualify |
| Clean energy or water technology company | Dubai Science Park energy cluster; compare Masdar City | Five activities for AED 15,000 [1] | Consultancy and testing fees are non-qualifying income |
| Solo consultant | A Life Science Services company, or a lower-cost Dubai package | No freelancer segment for Dubai Science Park [1] | AED 15,000 plus lease, against AED 21,050 with one visa at Meydan [14] |
| Clinic | Dubai Healthcare City or DHA-licensed mainland premises | Article 8.2 requires DHA or DHCA approval [1] | The zone does not replace the health regulator |
Real Talk: Dubai Science Park is the wrong spend for three founders. The one who wants the cheapest Dubai licence with a visa, who will find AED 21,050 at Meydan, Dubai South or Expo City [14]. The one who wants 0% corporate tax on research or consultancy fees, which no zone delivers under the current list [11]. And the one opening a clinic, whose regulator is the DHA or DHCA wherever the licence sits [1]. For a laboratory, a medtech hub or a product maker, the park is a facilities decision and should be priced as one.
Real Client Stories
These are composite examples built from the situations life sciences and energy founders most often face. Names and details are illustrative, and the only figures used are published Dubai Development Authority fees and BusinessDubai.ae's package prices.
Farah's testing laboratory and the patient samples
Farah, a clinical biochemist, planned a testing laboratory at Dubai Science Park on the Diagnostics and Analysis segment at AED 15,000 a year. Her business plan had two revenue lines: batch testing for supplement makers, and blood panels referred by clinics. The first fits the segment. The second is medical diagnosis, which the Decision places under Medical Laboratory in the General segment, with DHA or DHCA approval and a licensed health facility behind it. She kept the product testing in the park and referred the patient work to a licensed clinical laboratory instead of building one. Lesson: decide whether a sample comes from a patient before you choose the segment.
Karim's reagent company and the second segment
Karim's company imported laboratory reagents under the Specialty Supplies segment at AED 15,000 a year. Customers began asking for regulatory filing support, which belongs to Life Science Services. Adding that segment costs AED 10,000 a year on top, with no pro-rating. His renewal was nine weeks away, so adding it at once meant paying the full AED 10,000 for nine weeks and again at renewal. He held the consultancy contracts until the renewal date, added the segment then, and paid AED 25,000 for the year. Working outside the licensed segment in the meantime would have risked a Schedule 4 penalty. Lesson: add segments at renewal, and never invoice ahead of the licence.
Omar, the solo consultant who wanted a freelance permit
Omar, a regulatory affairs consultant, wanted a freelance permit at Dubai Science Park because his clients were pharma companies there. The AED 7,500 freelancer permit in the DDA's Decision is limited to four segments in other districts, none of them a Dubai Science Park segment. His choice was a company on the Life Science Services segment at AED 15,000 a year plus a lease and a visa, or a consultancy licence elsewhere in Dubai, where BusinessDubai.ae's Meydan package is AED 21,050 with one visa. He asked for the Dubai Science Park lease quote first, so both totals were on the table. Lesson: compare complete first-year costs, not licence lines.
Start your Dubai Science Park setup the right way
Three decisions matter at Dubai Science Park, and the licence fee is the easiest of them. First, the segment: AED 15,000 buys a standard segment and AED 25,000 a Manufacturing and Production segment under the DDA's 2021 Decision, and the segment has to match what you invoice. Second, the approvals: the Emirates Drug Establishment, the DHA or DHCA and Dubai Municipality sit above the licence for regulated products and facilities, and they set your timeline. Third, the tax: manufacturing income from business customers can reach 0%, and research, testing and consultancy fees are taxed at the ordinary rates.
Since 2013, BusinessDubai.ae has completed 700+ company registrations across the UAE, with itemised pricing and no hidden fees. We have no package price for Dubai Science Park, so we will build your budget from the DDA's fee lines and a written lease quote, and set it beside a free zone company setup package in another zone and a mainland company setup on the same visa basis. Our post-setup services team then runs renewals, visas and filings. If the park is the right base for your laboratory or product, we will say so, and if a cheaper licence does the job, we will say that too.
Frequently Asked Questions
Who licenses companies in Dubai Science Park?
The Dubai Development Authority (DDA) licenses companies in Dubai Science Park. Dubai Science Park's FAQ says its companies are subject to DDA rules and regulations, and Article 2.1 of DDA Decision No. 1 of 2021 lists DSP among the business parks the Authority issues licences for. TECOM Group develops and operates the park.
How much does a Dubai Science Park licence cost in 2026?
The DDA's published fee table sets AED 15,000 a year for a standard segment and AED 25,000 a year for a Manufacturing and Production segment. That table is in Decision No. 1 of 2021, dated 7 April 2021, so confirm the current fee with the DDA. Lease, registration, visas and regulator approvals are extra.
Is the 2021 DDA fee schedule still current?
Decision No. 1 of 2021 is the licence-category decision published on the DDA's site, and it states that it replaces Decision No. 1 of 2018. It is dated 7 April 2021, so it is not a 2026 price list. Ask the DDA to confirm the fee for your segment in writing before you budget.
How many activities can one Dubai Science Park licence carry?
A standard Dubai Science Park segment allows five activities, Diagnostics and Analysis allows four, and a Manufacturing and Production segment allows one, under Article 14.1 of DDA Decision No. 1 of 2021. Activities added from the same segment cost no extra licence fee, and the Authority may increase the number on application.
What does it cost to add a segment to a Dubai Science Park licence?
Adding a standard AED 15,000 segment costs AED 10,000 a year on top of the fee for the current segment, under Article 10.1 of DDA Decision No. 1 of 2021. Two standard segments therefore cost AED 25,000 a year. A higher-priced segment, such as Manufacturing and Production at AED 25,000, gets no discount.
Is the additional segment fee pro-rated if I add it mid-year?
No. Article 10.1 of DDA Decision No. 1 of 2021 states that there is no pro-rating of the Additional Segment licence fee, whenever the licence is due for renewal. Adding a segment shortly before renewal means paying the full AED 10,000 twice in quick succession, so time the amendment to the renewal date.
What is the minimum share capital for a Dubai Science Park FZ-LLC?
AED 10,000 of paid-up capital, under Article 15.1 of DDA Decision No. 1 of 2021. The Decision sets higher amounts for named segments in other districts and for the General segment, and none of Dubai Science Park's science or energy segments appears in those tables.
Does Dubai Science Park sell 0-visa and 1-visa packages?
Not in the DDA's fee schedule. Decision No. 1 of 2021 prices a licence by segment, at AED 15,000 or AED 25,000 a year, and does not bundle visas, desks or deposits. A "1-visa package" quoted for Dubai Science Park is an adviser's own total of licence, lease and visa estimates.
Does BusinessDubai.ae have a package price for Dubai Science Park?
No. BusinessDubai.ae holds no package price for Dubai Science Park and does not publish an estimate. A budget for the zone is built from the DDA's licence lines and a written lease quote. For comparison, our Meydan, Dubai South and Expo City packages are AED 21,050 with one visa.
Can I get a freelance permit at Dubai Science Park?
DDA Decision No. 1 of 2021 lists none. Articles 2.9 and 9.1 limit Freelancer permits to Segments 16.5, 18.9, 21.13 and 25.10, which belong to other districts, and the permit fee there is AED 7,500 a year. A solo life sciences consultant at Dubai Science Park should plan on a company licence, and ask the DDA in writing before relying on any freelance offer.
What does an In5 licence cost under the DDA's Decision?
Schedule 1 of DDA Decision No. 1 of 2021 gives an approved In5 licensee no application or initial registration fees, an annual licence fee of AED 1,000 for three years, visas at AED 1,500 each, no visa deposit and deregistration at AED 1,000. After three years the licence fee reverts to the standard rate.
Who can join In5, and can a rejection be appealed?
Schedule 1 of DDA Decision No. 1 of 2021 requires an applicant to be an early stage innovative business and to submit a written application and business plan. Admission is scored and sits at the In5 Evaluation Committee's discretion. The Schedule says the Committee's decision is final and it need not give reasons.
How many visas does a Dubai Science Park company get?
Dubai Science Park's FAQ sets the allocation at one employee visa per 80 sq ft of leased space, so a 1,200 sq ft unit supports 15. That ratio differs from Dubai Internet City's one per 60 sq ft. An allocation is the right to apply, and each applicant still clears immigration and medical checks.
Does Dubai Science Park have laboratories to lease?
Yes. Dubai Science Park's Laboratory Complex is LEED Silver certified and offers shell-and-core laboratory space with acid-resistant drainage, pH neutralisation and specialist ventilation. TECOM Group's release of 5 February 2026 counts more than 90 laboratories in the park. Lease rates are not published and are quoted on request.
How much does laboratory fit-out cost at Dubai Science Park?
Dubai Science Park publishes no fit-out cost. Two consultancy sites, uaefreezonefinder.com and goldenkeybcs.com, advertise ranges of AED 200,000 to 500,000 for laboratory fit-out, which are third-party estimates and not the zone's figures. The space is shell-and-core, so get contractor quotes against your own layout and equipment list.
How long does it take to set up a company in Dubai Science Park?
Dubai Science Park's FAQ indicates about seven working days for company registration. That covers the licence side only. Approvals from the Emirates Drug Establishment, the Dubai Health Authority or Dubai Municipality, laboratory fit-out and a corporate bank account each run on a separate timeline and usually take longer.
Can a Dubai Science Park company run a clinical laboratory?
Only with the Medical Laboratory activity and health authority approval. Article 8.2 of DDA Decision No. 1 of 2021 makes Medical Laboratory subject to DHA or DHCA approval, and the Decision defines it as a branch of a licensed health facility with a pathologist permanently available. The Diagnostics and Analysis segment covers testing and analysis services, not medical diagnosis.
Can I open a clinic or pharmacy in Dubai Science Park?
A licence alone does not allow it. Under Article 8.2 of DDA Decision No. 1 of 2021, hospitals, clinics and a Medical Laboratory need approval from the DHA or DHCA, and a Pharmacy needs Dubai Health Authority approval. Dubai Science Park has no clinical regulator of its own, unlike Dubai Healthcare City.
Do I need Emirates Drug Establishment approval for a pharma company at Dubai Science Park?
Yes, for anything that imports, stores, distributes or registers medicines. The Emirates Drug Establishment is the federal regulator for medical products under Federal Decree-Law No. 38 of 2024, in force since 2 January 2025. The Dubai Science Park licence creates the company; the establishment licence and product registrations come from the regulator.
Can cosmetics or fragrances be manufactured at Dubai Science Park?
Yes, as an activity. Activity 25.2.12, Cosmetics, Beauty Products and Fragrances Production, sits in the Dubai Design District part of DDA Decision No. 1 of 2021 with a note that it also applies to Dubai Science Park. Product registration with Dubai Municipality and industrial licensing for a factory still apply.
Is Dubai Science Park a VAT Designated Zone?
No. Dubai Science Park does not appear on the Federal Tax Authority's list of Designated Zones, and no TECOM district does. A Dubai Science Park company charges 5% VAT on taxable supplies in the UAE once registered, and pays import VAT on goods, with registration mandatory above AED 375,000 of taxable supplies.
Can a Dubai Science Park company pay 0% corporate tax?
Only on Qualifying Income. Ministerial Decision No. 229 of 2025 lists manufacturing and processing of goods as Qualifying Activities, so a Dubai Science Park manufacturer selling to businesses can reach 0% if it meets every Qualifying Free Zone Person condition. Sales to individuals, and fees for research, testing, consultancy or marketing, do not qualify.
Is contract research or laboratory testing income taxed at 0%?
No. Research and development services and testing and analysis for a fee are not on the closed list of Qualifying Activities in Ministerial Decision No. 229 of 2025. That income is taxed at the ordinary rates of 0% up to AED 375,000 and 9% above, and inside a Qualifying Free Zone Person it counts against de minimis.
What happens if a Dubai Science Park 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 for the following four tax periods. Exceeding the de minimis limit, the lower of 5% of revenue or AED 5,000,000, is one way to fail.
Can a Dubai Science Park company 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. The relief is elected on the corporate tax return and does not apply automatically.
What is the penalty for renewing a Dubai Science Park licence late?
Schedule 4 of DDA Decision No. 1 of 2021 sets AED 2,500 for renewal 31 to 60 days after expiry, AED 5,000 at 61 to 90 days and AED 10,000 beyond 90 days, on top of the licence fee. The Authority may also refuse government services, including visa sponsorship services.
What is the penalty for operating outside the licensed segment?
AED 10,000, under Schedule 4 of DDA Decision No. 1 of 2021, for carrying on a business of a different segment or activity from the one on the licence. Carrying on business in the Zone with no licence at all costs AED 10,000, and AED 25,000 for any subsequent offence.
Does a Dubai Science Park company need audited accounts?
Yes. Article 2.8 of DDA Decision No. 1 of 2021 requires each licensee to prepare and retain Audited Accounts and to supply them to the Authority on demand. A company claiming Qualifying Free Zone Person status must also prepare audited financial statements for corporate tax, whatever its revenue.
Can a Dubai Science Park company sell to hospitals and pharmacies on the mainland?
Generally not directly. A free zone company usually reaches the mainland market through a mainland distributor or agent, or through a mainland branch or dual licence. For medicines and medical devices the Emirates Drug Establishment's licensing and product registration apply as well, whichever side of the boundary the seller sits on.
Is Dubai Science Park or JAFZA better for pharmaceutical distribution?
For distributing goods made by others, JAFZA has one advantage Dubai Science Park lacks: it is a VAT Designated Zone, which opens the distribution Qualifying Activity under Ministerial Decision No. 229 of 2025. Dubai Science Park suits research, regulatory and marketing offices, laboratories and manufacturing. Both still need Emirates Drug Establishment licensing for medicines.
How is Dubai Science Park different from Dubai Healthcare City?
Dubai Healthcare City is the only Dubai free zone with its own clinical regulator, so it can license clinics, hospitals and practitioners inside its boundary. Dubai Science Park is licensed by the Dubai Development Authority for life sciences, laboratories, devices, manufacturing and energy, and any clinical activity there needs DHA or DHCA approval.
Was Dubai Science Park previously called DuBiotech?
In part. Dubai Science Park was formed in October 2015 by combining the Dubai Biotechnology and Research Park, known as DuBiotech, with the Energy and Environment Park, known as EnPark. That history explains why the DDA's Decision splits the zone's segments into a sciences part and an energy and environment part.
References
[1] Dubai Development Authority. Decision No. 1 of 2021 Concerning Licence Categories for Dubai Internet City, Dubai Media City, Dubai Knowledge Park, Dubai International Academic City, Dubai Outsource City, Dubai Production City, Dubai Studio City, Dubai Science Park, Dubai Design District and Emirates Towers, issued in Dubai on 7 April 2021: Article 1.1 definitions, Article 2 (issue of licences, Audited Accounts, other approvals), Article 3.6 customs codes, Article 6.1 associations, Article 8.2 approvals table, Article 9 freelancer permits, Article 10 additional segments, Article 14.1 fee table, Article 15.1 capital, Parts Eight and Nine, Schedule 1 (In5) and Schedule 4 (penalties). dda.gov.ae
[2] TECOM Group. Press release of 5 February 2026, "Dubai Science Park celebrates two decades of enabling science to strengthen knowledge- and innovation-led economy": more than 90 laboratories, more than 6,500 life, energy and environment professionals, over 330,000 sq ft of gross leasable storage and logistics space, and named tenants. tecomgroup.ae
[3] Dubai Science Park. Frequently asked questions: companies subject to Dubai Development Authority rules and regulations, TECOM Group as developer and operator, facility types, one employee visa per 80 sq ft of leased space and the registration timeline. dsp.ae
[4] Emirates 24/7. "Tecom Group's Dubiotech, EnPark join to form Dubai Science Park", 18 October 2015, for the combination of the Dubai Biotechnology and Research Park and the Energy and Environment Park. emirates247.com
[5] Dubai Internet City. GoFreelance: the four-district scope of TECOM's freelance permit, covering Dubai Internet City, Dubai Media City, Dubai Knowledge Park and Dubai Design District. dic.ae
[6] TECOM Group. Press release, "Start-up incubator in5 launches science-focused vertical in collaboration with Dubai Science Park" (2023). tecomgroup.ae
[7] Dubai Science Park. Laboratories: the LEED Silver certified Laboratory Complex, shell-and-core laboratory spaces, acid-resistant drainage, pH neutralisation and ventilation, and medicine, perfumery and food and beverage laboratory types. dsp.ae
[8] UAE Legislation. Federal Decree-Law No. 38 of 2024 on Medical Products, Pharmacists and Pharmaceutical Establishments, in force 2 January 2025, under which the Emirates Drug Establishment regulates pharmaceutical establishments and medical products, with narcotics control kept by the Ministry of Health and Prevention, as the Ministry's notice on the transfer of services records. uaelegislation.gov.ae and mohap.gov.ae
[9] Emirates Drug Establishment. Issuance of Marketing Authorization for a Medical Device: registration fee of AED 5,000 per device. ede.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. Dubai Science Park and the other TECOM districts do not appear. tax.gov.ae
[11] Ministry of Finance. Ministerial Decision No. 229 of 2025 regarding Qualifying Activities and Excluded Activities, issued 28 August 2025 and effective from 1 June 2023: Article 2(1)(a) and (b) manufacturing and processing, Article 2(1)(l) distribution in or from a Designated Zone, Article 2(2)(a) transactions with natural persons, the Article 2(3)(a) and (b) definitions, the Article 3 de minimis limit, and Article 5 on audited statements and loss of status for the period of failure and the following four. mof.gov.ae
[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, the Free Zone Person and Qualifying Free Zone Person rules in Article 18, and taxation at the ordinary rates from the start of the tax period in which a condition is failed. 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] BusinessDubai.ae. 2026 package pricing reference: 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 (a partner price, as IFZA publishes none); SRTIP in Sharjah at AED 5,510 licence only and AED 13,990 with one visa; Masdar City at AED 7,000 licence only and AED 17,500 with one visa; the Dubai mainland package at AED 18,200 in year one without a visa, AED 24,400 with one visa and about AED 15,000 on renewal; WIO and Mashreq Neo for free zone banking; and the accompanying VAT threshold and AED 10,000 late corporate tax registration figures. BusinessDubai.ae holds no package price for Dubai Science Park. businessdubai.ae
