Expo City Dubai Free Zone Setup (2026): Licences, Costs and Who It Suits

Expo City Dubai free zone 2026: who licenses you (ECDA), licence types, costs at 0, 1 and 2 visas, office and visa rules, VAT, corporate tax and who it suits.
Expo City Dubai Free Zone Setup (2026): Licences, Costs and Who It Suits

Expert-reviewed by BusinessDubai Business Setup Advisors. Written with guidance from licensed UAE company-formation consultants with 10+ years of experience, and fact-checked against official government sources before publishing. Last reviewed September 26, 2026.

Last updated: September 2026. Every package price below comes from BusinessDubai.ae's 2026 price list, and every authority fee and legal rule was checked in September 2026 against Expo City Dubai Authority's published fee schedule and the text of Dubai Law No. (14) of 2022.

An Expo City Dubai free zone licence costs AED 12,500 on BusinessDubai.ae's package with no visa, AED 21,050 with one residence visa and AED 24,550 with two [13]. The second visa adds only AED 3,500, against AED 6,550 at Meydan Free Zone and Dubai South, which gives Expo City the lowest two-visa price on BusinessDubai.ae's Dubai list, AED 50 under IFZA's partner price [13].

The price is the easy part. Expo City is licensed by its own authority under its own 2022 law, not by Dubai South, and that authority will not issue a licence until you hold a lease on a desk or an office [1][2]. Get the first point wrong and your enquiries go to the wrong regulator. Get the second wrong and your budget is missing a line.

Since 2013, BusinessDubai.ae has set up companies across the UAE's free zones, and this guide prices Expo City on the same basis as its Dubai peers. It covers the authority and the law behind it, licence types and legal forms, costs at nought, one and two visas, ECDA's own fee schedule, the office and visa allocation rules, Designated Zone status, corporate tax, banking and which founders the zone actually suits.

Who actually issues an Expo City Dubai free zone licence?

Expo City Dubai Authority (ECDA) issues every Expo City free zone licence. Dubai Law No. (14) of 2022, issued on 7 July 2022, creates it as a separate public authority wholly owned by the Government of Dubai, gives it the power to register and license companies in the Free Zone, and makes that licensing exclusive [1].

The law is short and specific. The English text on the Dubai Legislation Portal is a translation, and the Arabic prevails where the two differ, but on the question of who licenses you there is no ambiguity. The law itself abbreviates the Authority as ECA; its own fee schedule uses ECDA, which this guide follows. These are the articles that matter to a founder [1].

Article of Law No. (14) of 2022What it saysWhat it means for you
Article 3Creates the Expo City Dubai Authority as a public authority with legal personality and financial and administrative autonomy, wholly owned by the Government of DubaiECDA is its own regulator, not a department of another zone
Article 5(10)Gives the Authority the power to register and license companies, establishments and other entities within the Free ZoneYour licence, company card and renewals all sit with ECDA
Article 21Licensed establishments are not subject to Dubai Municipality or the Department of Economy and Tourism for their Free Zone operations, outside public health, safety, environment, food control and laws that expressly apply to free zonesThe Department of Economy and Tourism (DET) does not license an Expo City company
Article 22Companies may be owned by one or more natural or legal persons, UAE or non-UAE nationals100% foreign ownership, no local partner, no statutory shareholder cap
Article 23No person may conduct any activity in the Free Zone unless licensed by the Authority for that activityLicensing is exclusive: nobody else can license you there
Articles 16 to 19Customs duty exemption inside the zone, a 50-year zero tax rate under Dubai law, no restrictions on moving capital, profits or wages out, and no nationalisationStrong protections, but Article 17 does not switch off federal corporate tax

Read together, Articles 3, 5 and 23 settle the question. One authority creates the licence, the same authority renews it, and no other body can license activity inside the zone. What the law leaves out matters as much. Its full text never mentions Dubai South, Dubai Aviation City Corporation or Law No. 20 of 2006, the law behind Dubai South's regulator [1].

Common Mistake: Treating Expo City as "part of Dubai South, governed by Dubai Aviation City Corporation (DACC)". Several pages describe it that way, and Law No. (14) of 2022 contradicts them: Article 3 creates a separate authority, Article 5(10) gives it the licensing power and Article 23 makes that power exclusive [1]. A founder who follows the wrong description sends enquiries and documents to DACC channels, which have no power to issue an Expo City licence.

How is Expo City different from Dubai South?

Expo City Dubai and Dubai South are two free zones run by two authorities. Expo City is licensed by Expo City Dubai Authority under Law No. (14) of 2022 [1], while Dubai South's free zone is regulated by Dubai Aviation City Corporation under Law No. 20 of 2006. They are neighbours near Al Maktoum International Airport, not parent and subsidiary.

The confusion is understandable. Dubai South's master plan includes an exhibition district beside Expo City, and the two sit next to each other in the south of the emirate. Geography is not jurisdiction, though. Our Dubai South free zone guide covers DACC's own tariff and rules, and the table below puts the two zones side by side on the points that change a founder's file.

FactorExpo City DubaiDubai South
RegulatorExpo City Dubai Authority (ECDA)Dubai Aviation City Corporation (DACC)
Founding lawLaw No. (14) of 2022 [1]Law No. 20 of 2006
Package, licence only (AED)12,500 [13]12,500 [13]
Package with 1 visa (AED)21,05021,050
Package with 2 visas (AED)24,55027,600
Second visa adds (AED)3,5006,550
Named entry on the VAT Designated Zones annexNo [3]The annex names "Dubai Aviation City"; confirm your unit [3]
Office before the licenceLease on a desk or office required [2]Confirm with DACC in writing

Real Talk: Comparing Expo City with Dubai South is comparing two authorities, not two sales desks for the same zone. Each has its own fee schedule, its own renewal process and its own regulations. On BusinessDubai.ae's packages the price is identical at nought and one visa, AED 12,500 and AED 21,050, and Expo City is AED 3,050 cheaper at two visas [13]. So choose the authority whose rules suit your business first, then let the second visa settle it.

How much does an Expo City free zone licence cost in 2026?

An Expo City free zone package costs AED 12,500 with no visa, AED 21,050 with one residence visa and AED 24,550 with two, on BusinessDubai.ae's 2026 price list [13]. Each package covers up to three activities and three shareholders. At one visa that ties Meydan Free Zone and Dubai South exactly, and undercuts IFZA's partner price by AED 350.

The table below sets Expo City against the three Dubai free zones founders most often shortlist beside it. Every figure is a complete package price with its visa basis stated, because "from AED 12,500" with no basis is the most misleading number in this market. All four packages include three activities and three shareholders [13].

ZoneLicence only (AED)With 1 visa (AED)With 2 visas (AED)Year two, 1 visa, at about 80% (AED)
Expo City12,50021,05024,550About 16,800
Meydan Free Zone12,50021,05027,600About 16,800
Dubai South12,50021,05027,600About 16,800
IFZA (partner price)12,90021,40024,600About 17,100

Read the one-visa column first. A licence with no visa gives the founder no residency, no Emirates ID and no resident bank signatory, so the one-visa column is the fair basis for a comparison. On that basis three of the four zones are the same price to the dirham, and IFZA is AED 350 higher. IFZA publishes no prices of its own, so its figure is a partner price and is labelled that way here.

Whichever zone wins on your numbers, the package has to be read line by line. Our free zone company setup page itemises these packages by visa count, including the renewal that the headline price leaves out.

Quick Math: At one visa, Expo City, Meydan Free Zone and Dubai South all cost AED 21,050, so price decides nothing and the office rule, the authority and the activity list decide everything. At two visas the picture changes: AED 24,550 at Expo City against AED 27,600 at Meydan Free Zone and Dubai South is a saving of AED 3,050 in year one, or about AED 254 a month [13].

Why does the second visa decide Expo City against its Dubai peers?

The second visa is where Expo City separates from its Dubai peers: it costs AED 3,500 there, against AED 6,550 at Meydan Free Zone and Dubai South and AED 3,200 at IFZA [13]. The first visa costs roughly AED 8,500 at all four zones, so the Dubai packages only diverge once a founder sponsors a second person.

No zone advertises the marginal cost of a visa. It is derived from the package prices by subtracting each tier from the next, and it is the figure that decides a multi-person setup [13].

ZoneLicence only (AED)1st visa adds (AED)2nd visa adds (AED)
IFZA (partner price)12,9008,5003,200
Expo City12,5008,5503,500
Meydan Free Zone12,5008,5506,550
Dubai South12,5008,5506,550

Two points fall out of that table. The first visa is effectively a fixed cost in Dubai, between AED 8,500 and AED 8,550 at all four zones, so no choice between them saves money on the first head. The second visa is where they separate, and Meydan Free Zone and Dubai South charge almost twice what Expo City does for the same federal residence permit.

Quick Math: Two visas at Expo City cost AED 24,550. At IFZA the same basis is AED 24,600 on a partner price, so Expo City is AED 50 cheaper at two visas even though IFZA's second visa is AED 300 cheaper on its own [13]. The price list stops at two visas. For a three-person plan, get a written price for the third visa from both zones before deciding, because the two-visa result does not tell you who wins at three.

Visa count at Expo City is also tied to the space you lease, and ECDA charges AED 2,500 for each employee beyond that space's allocation [4]. Our guide to UAE free zone visa quotas explains how quotas work across zones. For a quote built on your real headcount, including a third or fourth visa, ask for the itemised version.

Get an itemised Expo City quote→

What does ECDA's own fee schedule charge for each licence type?

Expo City Dubai Authority's Fees and Service Charges List, dated 28 April 2025, prices a Service Licence and a one-group Commercial Licence at AED 10,000 a year, a General Trading Licence at AED 25,000, and Holding and E-Commerce licences at AED 30,000 each. A one-off AED 5,000 company registration and AED 500 initial approval sit on top [4].

This is the authority's own price list, in the version BusinessDubai.ae read in September 2026. It is useful for two things: checking what a package bundles, and pricing anything a package does not include. It is not a quote, because a real setup combines several lines with a desk.

ECDA licence or feeAmount (AED)Notes
Commercial Licence, one group10,000 a yearAnnual fee, one activity group
Commercial Licence, two groups13,000 a yearAnnual fee, two activity groups
Service Licence10,000 a yearAnnual fee
Industrial Licence15,000 a yearAnnual fee
Logistics Licence15,000 a yearAnnual fee
General Trading Licence25,000 a yearAnnual fee
Holding Licence30,000 a yearAnnual fee
E-Commerce Licence30,000 a yearAnnual fee
Freelance Permit7,000 a yearIssued to an individual, not a company
Company registration5,000One-off, year one only
Initial approval500One-off, the first step in the file

Two things stand out. The General Trading Licence costs two and a half times a one-group Commercial Licence, so a trader whose goods fit one or two groups should price the Commercial Licence first. And the Holding and E-Commerce licences are the dearest lines on the schedule at AED 30,000 a year, three times the Service Licence [4]. None of these figures includes a desk, a company card or a visa.

Which ECDA packages bundle the licence, a desk and visas?

Expo City Dubai Authority's 2025 schedule lists five bundles: Business Hub Package 1 at AED 12,500 a year with a shared desk, Package 2 at AED 17,550 adding a company card and a visa allocation of one to four, the three-year Expo Multi at AED 38,000, Expo Fellow, and Expo Freelance from AED 9,000 [4].

ECDA packagePrice (AED)What it bundles
Expo Business Hub Package 112,500 a yearCompany registration, licence and a shared desk
Expo Business Hub Package 217,550 a yearPackage 1 plus a company card and a visa allocation of one to four
Expo Multi38,000 for three yearsInitial approval, registration, licence and company card
Expo Fellow, without desk5,000 a yearLicence with no shared desk
Expo Fellow, with desk15,000 a yearLicence with a shared desk
Expo Freelance, one year9,000Permit, card and visa
Expo Freelance, two years16,000Permit, card and visa

Read "allocation" as quota. An allocation is permission to sponsor up to that number of people; the schedule prices the visa itself as separate lines, which the next section sets out [4].

ECDA's Package 1 costs AED 12,500, the same figure as BusinessDubai.ae's licence-only package, but they are separate products built in different ways [4][13]. Ask for the inclusions of any package in writing, including which desk satisfies ECDA's lease condition, before comparing the two numbers.

Pro Tip: Price Package 1 against the lines it replaces. Bought separately, the AED 5,000 registration and an AED 10,000 Service Licence come to AED 15,000 before any desk, while Package 1 bundles both with a shared desk for AED 12,500 [4]. Year two is a different sum, because registration is a one-off: compare the package's renewal price with AED 10,000 plus desk rent, and ask ECDA how Package 1 renews before you sign.

Expo Multi deserves the same check. Three years of an AED 10,000 licence plus the one-off registration and initial approval come to AED 35,500 before a company card or a desk, so the AED 38,000 bundle buys a fixed three-year price rather than a large discount [4]. Ask which licence type it covers and whether a desk sits inside it, because the office condition still applies.

What do a visa and a company card cost at Expo City, line by line?

Expo City Dubai Authority charges AED 2,100 for a new company card and, for a new employment visa, AED 2,700 for one year or AED 3,200 for two when the applicant is outside the UAE, rising to AED 3,800 and AED 4,500 when the applicant is inside [4]. Each employee beyond your space's allocation adds AED 2,500.

ECDA visa or card lineAmount (AED)Notes
Company card, new2,100The company's immigration card, needed before it can sponsor
Employment visa, new, applicant outside the UAE, 1 year2,700ECDA line only
Employment visa, new, applicant outside the UAE, 2 years3,200ECDA line only
Employment visa, new, applicant inside the UAE, 1 year3,800ECDA line only
Employment visa, new, applicant inside the UAE, 2 years4,500ECDA line only
Additional employee allocation2,500 per personFor each visa beyond what your space supports

These are ECDA's own lines. A residence visa also involves federal steps outside the authority's schedule, including the medical fitness test and the Emirates ID, and a package prices each visa as one figure. BusinessDubai.ae's Expo City package adds AED 8,550 for the first visa and AED 3,500 for the second [13]. The two sets of numbers are not meant to reconcile line by line, and the package figure is the one to budget.

One detail on the schedule is worth using. A two-year visa for an applicant outside the UAE costs AED 3,200 against AED 2,700 for one year, so the second year of validity costs AED 500 in ECDA's fee [4]. Inside the UAE the gap is AED 700. Where the role is long-term, the two-year line is the cheaper way to buy the same permission.

What happens if you renew an Expo City licence late?

A late Expo City licence renewal costs AED 1,500 from the 31st day, AED 3,000 from the 60th day and AED 6,000 from the 90th day, under Expo City Dubai Authority's fee schedule dated 28 April 2025 [4]. The AED 500 figure some AI search summaries give belongs to the separate Freelance Permit, not the company licence.

Licence renewedECDA late penalty (AED)
31st to 59th day late1,500
60th to 89th day late3,000
90th day late onward6,000
Freelance Permit renewed late500, a separate line for permits

The ladder doubles at each step, so a renewal left for three months costs four times the first penalty. The schedule's first penalty band starts on day 31, but an expired licence also holds up anything that needs a valid one, such as visa renewals and amendments.

Common Mistake: Budgeting AED 500 for a late Expo City licence renewal because an AI search answer said so. That figure is the late fee for a Freelance Permit, item 3.1.6 on ECDA's schedule. Items 1.2.9 to 1.2.11 set the company licence ladder: AED 1,500 from day 31, and AED 6,000 from day 90, twelve times the wrong figure [4].

What will year one and year two cost at Expo City?

Year one at Expo City costs AED 12,500 licence only, AED 21,050 with one visa or AED 24,550 with two on BusinessDubai.ae's package, and year two runs at roughly 80% of that: about AED 10,000, AED 16,800 and AED 19,600 [13]. Extra visa allocation and late renewal penalties sit outside the package.

Cost itemAmount (AED)Notes
Package, licence only12,500Up to 3 activities and 3 shareholders, no visa [13]
First residence visaAdds 8,550Takes the package to 21,050 [13]
Second residence visaAdds 3,500Takes the package to 24,550 [13]
Additional employee allocation2,500 per personECDA fee for each visa beyond what your space supports [4]
Late renewal, 31st to 59th day1,500ECDA penalty, rising to 3,000 and then 6,000 [4]
Activities or shareholders beyond the packageQuoted separatelyThe package covers 3 of each; ask before signing
Year two, licence onlyAbout 10,000Roughly 80% of year one
Year two, with 1 visaAbout 16,800Roughly 80% of year one
Year two, with 2 visasAbout 19,600Roughly 80% of year one

The year-two figures are an estimate on the 80% rule of thumb, not a quote. They assume the same visa count and no change of licence type. One-off lines such as ECDA's AED 5,000 company registration do not recur; the licence, the company card and the visa cycle do.

Real Talk: Year two is where headline pricing across UAE free zones stops matching reality. BusinessDubai.ae's pricing notes record founders reporting renewals 35 to 60% above what year-one marketing implied, because cards, deposits and compliance items sit outside the headline. At Expo City, ask for the year-two figure in writing in the same email as the year-one quote, and ask whether it includes the company card renewal.

Year two is also when the licence stops being a founder's job and becomes someone's job. The licence renewal, the visa renewals, the corporate tax return and any ownership register update fall within a few months of each other, and ECDA's penalty ladder starts on day 31. Our post-setup services team runs that calendar so a renewal never slips onto the ladder.

Do you need an office to get an Expo City licence?

Yes. Expo City Dubai Authority will not issue a free zone licence until you hold a lease on physical space or a shared desk, and the number of visas you can sponsor scales with that space [2][5]. Extra allocation costs AED 2,500 per employee. ECDA's schedule does list a no-desk Expo Fellow option at AED 5,000 a year [4].

This is the rule that most changes a comparison with other zones. A lease is a condition of the licence, not an upgrade you buy later, so the cheapest Expo City company setup always includes a desk. The upside is that the address on your licence is a real workspace on the former Expo 2020 Dubai site.

How office space sets your visa allocation

The visa allocation at Expo City follows the space you lease, so more people need more space or an allocation fee [2]. ECDA's Business Hub Package 2 shows the mechanism, bundling a shared desk with an allocation of one to four visas at AED 17,550 a year. When headcount outgrows the allocation, the schedule charges AED 2,500 for each additional employee, on top of the visa fees themselves [4].

Why the office rule decides comparisons with flexi-sold zones

Several UAE free zones are marketed on flexi-desk arrangements, and a founder comparing them with Expo City can easily assume the office terms are the same everywhere. Do not assume it in either direction. Ask each zone you are comparing for its office rule in writing, and compare the price of the smallest space that carries your visa count, not the licence price alone.

Common Mistake: Comparing Expo City with another zone on the licence price and adding the desk later. At Expo City the lease comes before the licence, and every visa beyond the space's allocation costs AED 2,500 in ECDA's allocation fee [4][2]. If three planned hires all sit beyond the allocation, that is AED 7,500 on top of the visa fees, arriving after the budget was set.

Expo City offers three routes: a Free Zone Limited Liability Company (FZ-LLC) for a new entity, a Free Zone Branch (FZB) of an existing UAE or foreign company, and a freelance permit for an individual [1][6]. Company licences come in Commercial, Service, Industrial, Logistics, General Trading, E-Commerce and Holding categories [4].

Article 22 of Law No. (14) of 2022 provides for sole proprietorships and commercial companies under ECDA's regulations, and Article 23 provides for branches [1]. ECDA's own setup guide describes the FZ-LLC and the FZ Branch as the two company forms [6].

RouteWho it suitsECDA annual fee (AED)
FZ-LLCA new company owned by one or more individuals or companies10,000 to 30,000, by licence type
Free Zone Branch (FZB)An existing UAE or foreign company adding an Expo City presenceBy licence type; confirm with ECDA
Freelance PermitAn individual working in their own name7,000
Expo FellowA lighter licence, with or without a shared desk5,000 or 15,000

Expo City does not use the Dubai DET mainland activity register. ECDA licenses activities from its own free zone list, grouped under the licence categories above, and Expo City's licensing pages describe more than 2,000 activities [7]. BusinessDubai.ae found no public code-level list in ECDA's published documents, so confirm the exact activity wording with ECDA at initial approval rather than matching a DET code. BusinessDubai.ae's package covers up to three activities [13].

Quick Math: A General Trading Licence costs AED 25,000 a year on ECDA's schedule, against AED 10,000 for a one-group Commercial Licence and AED 13,000 for two groups [4]. If your product list fits one or two groups, the Commercial Licence saves AED 12,000 to AED 15,000 every year. Map your goods to activity groups at initial approval, the AED 500 step, before choosing the licence.

How many shareholders can an Expo City company have, and is there a minimum capital?

Dubai Law No. (14) of 2022 sets no cap on shareholders: Article 22 allows an Expo City company to be owned by one or more natural or legal persons of any nationality [1]. BusinessDubai.ae's Expo City package covers up to three shareholders. No primary source states a minimum share capital, so this guide gives no figure.

The three-shareholder limit is a package condition, not law. The law sets no ceiling and the package prices three, so a fourth shareholder changes the quote, not the eligibility [1][13].

Capital is a genuine gap in the public record. Law No. (14) of 2022 is silent on it, and ECDA's fee schedule contains no capital-related line [4]. A figure circulates on at least one third-party page without a named source, and it should not be budgeted as a cash deposit. Ask ECDA at initial approval what share capital your company documents must state, and whether any of it must be deposited.

What the law does guarantee is movement of money. Article 18 exempts licensed establishments and their employees from any restriction on transferring share capital, profits or wages out of the Free Zone, in any currency, for 50 years, renewable. Article 19 protects them from nationalisation and from measures limiting private ownership [1].

What is Expo City's VAT Designated Zone position?

Expo City is not a named entry on the Designated Zones annex to Cabinet Decision No. 59 of 2017, in the version published by the Federal Tax Authority [3]. The annex does name "Dubai Aviation City", and no public boundary map shows whether any Expo City land falls inside it. For a services business, the answer changes nothing.

The FTA's published list reflects amendments through Cabinet Decision No. 81 of 2021. Its Dubai entries are Jebel Ali Free Zone (North and South), Dubai Cars and Automotive Zone (DUCAMZ), Dubai Textile City, 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 [3]. Expo City is not among them, which matches our guide to the best free zones for trading, where it is listed as not designated.

The one open point is geography. The annex names "Dubai Aviation City" but carries no boundary description, and Expo City's own boundaries are set by maps attached to its 2022 law. No public map settles whether any Expo City land lies inside the older entry, and this guide does not state either way.

Designated Zone treatment is a goods regime. It changes the VAT treatment of goods moving into, out of and between listed zones, and it does not change how services are taxed. Separately, Article 16 of Law No. (14) of 2022 exempts goods inside the Free Zone from customs duty, which is a customs rule, not a VAT one [1]. Our Designated Zone VAT guide works through which transactions qualify.

Real Talk: If you move goods, get ECDA's answer on Designated Zone status in writing, for your specific unit, before signing the lease. It decides the VAT treatment of goods moving in and out, and whether a distribution business can reach 0% corporate tax, because that Qualifying Activity requires goods in or from a Designated Zone [8]. If ECDA cannot confirm, price a named zone alongside Expo City. For a consultancy, agency or software business, skip the question: standard VAT rules apply either way.

Can an Expo City company pay 0% corporate tax?

An Expo City service company cannot reach 0% corporate tax through the free zone route. Ministerial Decision No. 229 of 2025, Article 2(1), sets a closed list of Qualifying Activities, and ordinary services are not on it [8]. It pays 0% on taxable income up to AED 375,000 and 9% above, or elects Small Business Relief [9][10].

Start with the claim that confuses most founders. Article 17 of Law No. (14) of 2022 grants licensed establishments a zero tax rate for 50 years from the law's effective date, renewable [1]. That is a Dubai-law guarantee. It does not switch off federal corporate tax under Federal Decree-Law No. 47 of 2022, which applies to free zone companies across the UAE [9]. A page that sells Expo City on "zero tax for 50 years" without that qualifier is describing a Dubai law, not your federal return.

The federal free zone route is Qualifying Free Zone Person (QFZP) status, and its list is closed. It covers activities such as manufacturing and processing goods, trading qualifying commodities, holding shares, logistics services, distribution of goods in or from a Designated Zone, and headquarter or treasury services to related parties [8]. Consulting, marketing, IT services and agency work are absent. A QFZP also gets no AED 375,000 nil-rate band and cannot elect Small Business Relief, and non-qualifying revenue is capped at the lower of 5% of revenue or AED 5,000,000 [8].

Tax positionRateConditions
Ordinary taxable person0% to AED 375,000, 9% aboveThe default for an Expo City service company [9]
Small Business ReliefTreated as having no taxable incomeRevenue at or under AED 3,000,000, tax periods ending on or before 31 December 2029, elected each period, not available to a QFZP [10]
Qualifying Free Zone Person0% on qualifying income, 9% on the restA listed Qualifying Activity, substance, and the de minimis test; no AED 375,000 band [8]
Law No. (14) of 2022, Article 170% under Dubai law for 50 yearsDoes not replace federal corporate tax [1]
VAT5%Mandatory registration at AED 375,000 of taxable supplies, voluntary at AED 187,500 [9]

Small Business Relief is the realistic 0% for a small Expo City company. Ministerial Decision No. 131 of 2026 extended it to tax periods ending on or before 31 December 2029, for revenue at or under AED 3,000,000 [10]. It must be elected on each return, and a company that registers for corporate tax late faces an AED 10,000 penalty [9].

Quick Math: An Expo City consultancy with revenue of AED 1,500,000 and profit of AED 600,000 pays 9% on the AED 225,000 above the AED 375,000 band as an ordinary taxable person, which is AED 20,250 [9]. Electing Small Business Relief, with revenue under AED 3,000,000, the bill is nil for periods ending on or before 31 December 2029 [10]. The election is worth AED 20,250 that year.

Our Qualifying Free Zone Person guide works through the QFZP conditions in full, and our Small Business Relief guide covers the election and what happens in the first period that breaches AED 3,000,000. If you want your own numbers run through both routes, start here.

Model your tax position→

Which banks open accounts for Expo City companies?

WIO and Mashreq Neo open accounts readily for UAE free zone companies, and an Expo City company is a free zone company, according to BusinessDubai.ae's 2026 banking notes [13]. No zone or agent can guarantee an account, because the bank decides, and there is no fully remote opening: the signatory has to be present.

The bank assesses the file, not the address. It wants an activity on the licence that matches what you will invoice, counterparties you can evidence, and a source of funds that survives a follow-up question. Gulf News's May 2024 report on the free zone's expansion listed a partnership with Wio Bank among its initiatives [11]; ask ECDA what that means for tenants today, because the report does not set terms. Our corporate bank account guide lists what each bank asks for.

Real Talk: BusinessDubai.ae's data records a new rule at IFZA and Meydan Free Zone: for an investor visa, the shareholder must show at least AED 75,000 in a bank account, in the UAE or in their home country [13]. That data says nothing about Expo City either way. Do not assume the rule applies there, and do not assume it does not. Ask ECDA in writing whether an equivalent capital condition applies to an investor visa before you plan your cash.

How do you set up an Expo City company, step by step?

Setting up at Expo City runs in six steps: choose the licence type and activities, get initial approval for AED 500, register the company for AED 5,000, sign a lease on a desk or office, collect the licence and the AED 2,100 company card, then apply for visas [4][2]. The lease must come before the licence.

StepECDA fee (AED)What decides it
1. Choose the legal form, licence type and activitiesLicence from 7,000 to 30,000 a yearYour activity list and whether you trade goods [4]
2. Initial approval500The file you submit: proposed name, activities and shareholders
3. Company registration5,000, one-offAn approved file [4]
4. Lease a desk or officePriced by spaceECDA's condition before the licence; sets your visa allocation [2]
5. Licence and company cardLicence fee plus 2,100 for the cardThe lease in place [4]
6. Visas2,700 to 4,500 per visa, plus 2,500 per extra allocationThe allocation your space carries; federal medical and Emirates ID follow
Then: bank accountNo ECDA feeThe bank's own review

ECDA's published fee schedule does not set an end-to-end timeline, and this guide does not quote one. The visa stage runs on federal timetables once the company card is issued, so plan the medical and Emirates ID appointments as soon as the card lands.

Pro Tip: Put your two open questions into the initial approval file, the AED 500 step: the share capital your documents must state, and, if you move goods, the Designated Zone position of your unit. Everything after that step costs more to reverse, because registration is AED 5,000 and one-off, and the lease is signed before the licence issues [4][2]. A written answer at the start costs nothing extra.

What is the Green Licence at Expo City?

The Green Licence is a sustainability licence that Expo City Dubai Authority runs with the Ministry of Economy and Tourism. Virgin Radio Dubai reported on 7 July 2026 that the first six had been issued, with a support package described as worth over AED 400,000, including discounted setup fees and fast-track IP support [12].

The report named the first recipients as AirJoule, WAT (We Are Tech), Polygreen, Carbon Assurance, Carbon Standard and RBT Collective, and described IP support through the Ministry's Green IP office and a "Green Majlis" forum [12]. Gulf News covered the free zone's earlier push to attract sustainable and innovative enterprises in May 2024 [11].

These are news reports, not lines on ECDA's fee schedule, so the AED 400,000 is a reported package value, not a discount you can budget. Ask ECDA directly about eligibility. Our guide to the UAE green licence covers the wider programme.

How does Expo City compare with IFZA and Meydan?

Expo City, Meydan Free Zone and IFZA sit within AED 400 of each other at nought and one visa: AED 12,500 or AED 21,050 at Expo City and Meydan, AED 12,900 or AED 21,400 at IFZA on a partner price [13]. At two visas Expo City is AED 3,050 below Meydan Free Zone and AED 50 below IFZA.

FactorExpo CityMeydan Free ZoneIFZA
Second visa adds (AED)3,5006,5503,200, partner price
AED 75,000 investor visa capital ruleNot in BusinessDubai.ae's data; ask ECDARecorded in BusinessDubai.ae's dataRecorded in BusinessDubai.ae's data
Office before the licenceLease or shared desk required [2]Ask the zone in writingAsk the zone in writing
Named VAT Designated ZoneNo [3]No [3]No [3]

At nought or one visa the three zones are a tie within AED 400, which is noise. At two visas Expo City and IFZA are level, AED 50 apart, and Meydan Free Zone is AED 3,050 dearer. So the decision moves to the rows without prices: the office condition, the capital rule and how each authority licenses your activity.

Our IFZA free zone guide and Meydan free zone guide cover each zone's process, and our IFZA vs Meydan comparison sets those two against each other.

Is Expo City cheaper than setting up outside Dubai?

No. Expo City's AED 21,050 one-visa package costs more than every non-Dubai free zone on BusinessDubai.ae's 2026 list, from AED 10,800 at ANC Free Zone in Ajman to AED 17,500 at Masdar City in Abu Dhabi [13]. The premium buys a Dubai licence and address, not a different tax or ownership position.

Corporate tax, foreign ownership and residency work the same way in every row below, so the only real variables are the emirate on your licence and the price.

BaseEmirateCorporate taxForeign ownershipResidencyLicence only (AED)With 1 visa (AED)
Expo CityDubai0% to AED 375,000, 9% above100%Through the package12,50021,050
Masdar CityAbu DhabiSame federal rules100%Through the package7,00017,500
SHAMSSharjahSame federal rules100%Through the package6,88514,255
SRTIPSharjahSame federal rules100%Through the package5,51013,990
Ajman Free ZoneAjmanSame federal rules100%Through the package5,55513,131
RAKEZRas Al KhaimahSame federal rules100%Through the package6,01012,010
ANC Free ZoneAjmanSame federal rules100%Through the package4,88810,800

The cheapest complete package with one visa is ANC Free Zone at AED 10,800, about half of Expo City's figure. If the business will never need a Dubai address, our business setup in Ajman page shows what that buys. The Sharjah zones start lower on licence only, but a licence with no visa is not a residency plan, and our business setup in Sharjah page prices them at the visa count you need. For an Abu Dhabi base, including Masdar City, our business setup in Abu Dhabi page covers the options, and our cheapest UAE free zones ranking compares every zone on the same basis.

Should you choose Expo City or the Dubai mainland?

Choose Expo City if your clients are mostly outside the UAE or inside free zones, and the Dubai mainland if most revenue will come from UAE mainland customers. An Expo City package starts at AED 12,500 with no visa, and a Dubai mainland licence from about AED 15,000, on BusinessDubai.ae's 2026 figures [13].

Article 21 of Law No. (14) of 2022 keeps Expo City companies outside the Department of Economy and Tourism for their Free Zone operations [1]. The flip side is that trading onshore is a DET matter, so a company whose customers are mainland businesses needs a mainland presence as well.

FactorExpo City free zoneDubai mainland
Licensing authorityECDA, under Law No. (14) of 2022Department of Economy and Tourism (DET)
Licence, no visaAED 12,500From about AED 15,000
Licence with one visaAED 21,050About AED 22,500 to 26,355
Foreign ownership100%100% for most activities
Selling to UAE mainland clientsThrough a mainland branch or permitDirect
OfficeLease or shared desk before the licenceEjari tenancy required
Corporate tax0% to AED 375,000 and 9% above, or QFZP if eligible0% to AED 375,000 and 9% above
Year-two renewalAbout 80% of year oneLicence renewal plus 5% market fee on office rent

Whether you run the business from Expo City or the mainland changes your cost, your office obligation and whether you can invoice a Dubai mainland client directly. Our free zone company setup and mainland company setup pages itemise each route, including the year-two renewal the headline price leaves out.

Can you move an Expo City company to another free zone later?

Yes. Switching free zone or switching partner costs the same as a new package, with no separate switching penalty, on BusinessDubai.ae's 2026 pricing. Moving from Expo City to another Dubai zone therefore costs roughly AED 21,050 on a one-visa basis [13]. The order of the steps matters more than the fee.

Form the new entity first, move the bank account across, then transfer or cancel the residence visas, and cancel the Expo City licence last. Doing it the other way round leaves visas attached to a company that is closing. Keep the Expo City licence renewed until the move is complete, because ECDA's late penalty starts at AED 1,500 on day 31 [4]. Our guide to transferring a company between free zones sets out the sequence in detail.

Who should choose Expo City, by founder profile?

Expo City suits founders who want a Dubai licence tied to a real desk on a campus run by a Dubai government authority, and founders sponsoring two visas, because its second visa costs AED 3,500. It suits a solo consultant only as a price tie, and a goods business only after ECDA confirms its Designated Zone position in writing [13].

Your profileChooseWhy
Solo consultant choosing on priceA tie between Expo City, Meydan Free Zone and Dubai SouthAll three are AED 21,050 with one visa; decide on the office rule and activity list [13]
Founder hiring two or more staffExpo City or IFZA, on a written quote for the full headcountSecond visa AED 3,500 at Expo City against AED 6,550 at Meydan and Dubai South, and AED 3,200 at IFZA [13]
Founder who wants a physical Dubai campusExpo CityThe lease is a licence condition, so the desk is real [2]
Goods businessExpo City only with ECDA's Designated Zone answer in writingNot a named annex entry, and the boundary question is unsettled [3]
Founder comparing with Dubai SouthDecide on the authority, then the second visaTwo authorities; identical at nought and one visa, AED 3,050 apart at two [1][13]
Founder comparing with IFZA or MeydanDecide on the office rule and the capital ruleWithin AED 400 at nought and one visa; AED 75,000 rule recorded at IFZA and Meydan [13]
Founder who needs residency on the lowest budgetOutside DubaiANC Free Zone in Ajman is AED 10,800 with one visa [13]

Real Client Stories

These are composite examples built from the situations founders most often face when choosing Expo City. Names and details are illustrative, and the only figures used are BusinessDubai.ae's package prices and Expo City Dubai Authority's published fees.

Priya's sustainability consultancy (Expo City, one visa)

Priya, a sustainability consultant with clients in London and Riyadh, shortlisted Expo City, Meydan Free Zone and Dubai South, and found all three at AED 21,050 with one visa. Price could not separate them, so she compared what else she was buying. Expo City would not issue her licence until she held a lease, which suited her because she wanted a real desk to meet clients. She read the Green Licence reports but budgeted nothing from them, because the support package was a reported figure, not a line on ECDA's schedule. The lesson: when three prices tie to the dirham, the office rule decides.

The agency founder who priced the second visa

Omar planned a two-person digital agency: himself and a designer, both on residence visas. On BusinessDubai.ae's list, two visas cost AED 24,550 at Expo City against AED 27,600 at Meydan Free Zone and Dubai South, a saving of AED 3,050, because Expo City's second visa adds AED 3,500 rather than AED 6,550. IFZA's partner price was AED 24,600, just AED 50 higher. His third hire was the open question: the price list stops at two visas, and ECDA charges AED 2,500 for each employee beyond his desk's allocation. The lesson: price the headcount you will have in month twelve, not today.

The solar importer who asked about Designated Zone status first

Lina wanted to import and distribute solar components and liked Expo City's sustainability focus. ECDA's schedule priced a General Trading Licence at AED 25,000 a year, but her product list fitted two activity groups, so a two-group Commercial Licence at AED 13,000 covered it. The harder question was VAT. Expo City is not a named entry on the Designated Zones annex, and she could find no boundary map for the "Dubai Aviation City" entry. She put the question to ECDA in writing before signing a lease, and priced a named Designated Zone in parallel. The lesson: for goods, ask first and sign second.

Your next steps on Expo City

Three decisions matter at Expo City, and price is only one of them. First, who licenses you: Expo City Dubai Authority, under its own 2022 law, so compare it with Dubai South as a separate authority rather than a branch office. Second, your visa count in month twelve, because the second visa at AED 3,500 is where Expo City beats Meydan Free Zone and Dubai South by AED 3,050. Third, the desk: the lease comes before the licence, so budget the space that carries your headcount, not the licence alone.

BusinessDubai.ae has completed 700+ company registrations across the UAE, with itemised pricing and no hidden fees. We will price an Expo City free zone company setup against IFZA, Meydan Free Zone and Dubai South on your real visa count, put a mainland company setup beside it if your clients turn out to be local, and hand the renewal, visa and tax calendar to our post-setup services team so each renewal is handled before ECDA's penalty ladder starts on day 31.

If you are still deciding who to buy through, our guide to choosing a free zone consultant in the UAE sets out what to ask before paying. When you are ready to price your own setup, start with a conversation.

Talk to a setup expert→

Frequently Asked Questions

Who issues an Expo City Dubai business licence?

Expo City Dubai Authority (ECDA) issues every business licence in the Expo City free zone. Dubai Law No. (14) of 2022 gives the Authority the power to register and license companies in the Free Zone and makes that licensing exclusive, so no other body, including Dubai South or the Department of Economy and Tourism, licenses activity there.

Is Expo City Dubai part of Dubai South?

No. Expo City Dubai is regulated by Expo City Dubai Authority under Law No. (14) of 2022, while Dubai South's free zone is regulated by Dubai Aviation City Corporation under Law No. 20 of 2006. Expo City's founding law never mentions Dubai South or Dubai Aviation City Corporation, so the two are separate authorities that happen to be neighbours.

Is Expo City Dubai cheaper than Dubai South?

Only at two visas. On BusinessDubai.ae's 2026 packages both cost AED 12,500 licence only and AED 21,050 with one visa. At two visas Expo City is AED 24,550 against Dubai South's AED 27,600, because Expo City's second visa adds AED 3,500 rather than AED 6,550.

Is Expo City Dubai cheaper than IFZA?

Slightly, at every tier on BusinessDubai.ae's 2026 list. Expo City is AED 12,500 licence only, AED 21,050 with one visa and AED 24,550 with two, against IFZA's partner prices of AED 12,900, AED 21,400 and AED 24,600. The gap is AED 400 or less, so decide on the office rule and activity fit rather than price.

What is the all-in first-year cost of an Expo City company with one visa?

AED 21,050 on BusinessDubai.ae's 2026 package, covering the licence, one residence visa, up to three activities and three shareholders. Beyond the package, budget AED 2,500 for each employee beyond your space's allocation, and ask which desk satisfies ECDA's lease condition before comparing the figure with another quote.

How much is a visa in Expo City Dubai?

On BusinessDubai.ae's package the first visa adds AED 8,550 and the second AED 3,500 as of 2026. ECDA's own schedule charges AED 2,700 to AED 4,500 for a new employment visa, depending on duration and whether the applicant is in the UAE, plus AED 2,100 for the company card. The medical test and Emirates ID are separate federal steps.

How many visas can I get with an Expo City Dubai licence?

The visa allocation at Expo City scales with the space you lease, so a larger desk or office carries more visas. ECDA's Business Hub Package 2 bundles an allocation of one to four. Each employee beyond your space's allocation costs AED 2,500 in ECDA's additional allocation fee, on top of the visa fees.

Can I set up in Expo City Dubai without an office?

Only on the lighter Expo Fellow route, which ECDA lists without a shared desk at AED 5,000 a year. For a company, Expo City Dubai Authority requires a lease on physical space or a shared desk before it issues a licence. The cheapest ECDA bundle with a desk is Business Hub Package 1 at AED 12,500 a year.

Does an Expo City freelance permit need a desk?

Not necessarily. ECDA's 2025 fee schedule lists Expo Fellow in a version without a shared desk at AED 5,000 a year and a version with one at AED 15,000. The standalone Freelance Permit is AED 7,000 a year, and the Expo Freelance bundle of permit, card and visa is AED 9,000 for one year.

Can I get a freelance permit in Expo City Dubai?

Yes. ECDA's fee schedule lists a Freelance Permit at AED 7,000 a year and an Expo Freelance bundle covering the permit, a card and a visa at AED 9,000 for one year or AED 16,000 for two. A freelance permit is issued to an individual, not a company, so it suits a solo professional who does not need an FZ-LLC.

What is the late renewal penalty for an Expo City licence?

ECDA's late renewal penalty steps up with time: AED 1,500 from the 31st day, AED 3,000 from the 60th day and AED 6,000 from the 90th day, under its fee schedule dated 28 April 2025. The AED 500 late fee sometimes quoted applies to the Freelance Permit, not to a company licence.

How much does an Expo City licence renewal cost in year two?

Budget roughly 80% of year one: about AED 10,000 licence only, AED 16,800 with one visa or AED 19,600 with two on BusinessDubai.ae's 2026 packages. Ask for the year-two figure in writing with the year-one quote, including the company card renewal, because founders report renewals landing 35 to 60% above what year-one marketing implied.

Can a foreigner own 100% of a company in Expo City Dubai?

Yes. Article 22 of Dubai Law No. (14) of 2022 allows an Expo City company to be owned by one or more natural or legal persons, whether UAE or non-UAE nationals, so no local partner is needed. Article 18 also removes restrictions on moving capital, profits and wages out of the Free Zone for 50 years, renewable.

How many shareholders can an Expo City Dubai company have?

Dubai Law No. (14) of 2022 sets no shareholder cap, and Article 22 allows one or more owners of any nationality. BusinessDubai.ae's Expo City package covers up to three shareholders, which is a package condition rather than a legal limit, so a fourth shareholder changes the quote, not the eligibility.

What is the minimum share capital for an Expo City Dubai FZ-LLC?

No primary source states a minimum share capital for an Expo City company as of 2026. Dubai Law No. (14) of 2022 is silent on it, and ECDA's fee schedule has no capital-related line. Ask ECDA in writing at initial approval what capital your documents must state and whether any of it must be deposited.

Can an Expo City Dubai company be a branch of a foreign company?

Yes. Expo City offers a Free Zone Branch (FZB) for an existing UAE or foreign company, alongside the Free Zone Limited Liability Company (FZ-LLC) for a new entity. Article 23 of Law No. (14) of 2022 provides for branches, and the branch still needs an ECDA licence for each activity it carries out in the zone.

What business activities can I license in Expo City Dubai?

Expo City licenses activities from ECDA's own free zone list, not the Dubai DET mainland register, grouped under Commercial, Service, Industrial, Logistics, General Trading, E-Commerce and Holding licences. Expo City's licensing pages describe more than 2,000 activities. Confirm the exact activity wording with ECDA at initial approval, which costs AED 500.

Does Expo City Dubai allow general trading licences?

Yes. ECDA's fee schedule lists a General Trading Licence at AED 25,000 a year. If your goods fit one or two activity groups, a Commercial Licence at AED 10,000 for one group or AED 13,000 for two costs AED 12,000 to AED 15,000 less each year, so price that first.

Is Expo City Dubai a designated zone for VAT?

Expo City is not a named entry on the Designated Zones annex to Cabinet Decision No. 59 of 2017, in the version the Federal Tax Authority publishes. The annex names "Dubai Aviation City", and no public boundary map shows whether any Expo City land sits inside it, so a goods business should get ECDA's answer in writing.

What taxes apply to an Expo City Dubai company?

Federal corporate tax applies: 0% on taxable income up to AED 375,000 and 9% above for an ordinary taxable person, with Small Business Relief available for revenue at or under AED 3,000,000. VAT is 5%, with mandatory registration at AED 375,000 of taxable supplies. The 50-year zero tax rate in Dubai Law No. (14) of 2022 does not replace federal corporate tax.

Does Expo City's 50-year zero tax guarantee mean no corporate tax?

No. Article 17 of Dubai Law No. (14) of 2022 grants a zero tax rate for 50 years under Dubai law, but federal corporate tax under Federal Decree-Law No. 47 of 2022 applies to free zone companies. The only free zone route to 0% federal tax is Qualifying Free Zone Person status, which ordinary service businesses cannot reach.

Can an Expo City service company qualify for 0% corporate tax as a QFZP?

No, not for ordinary services. Ministerial Decision No. 229 of 2025, Article 2(1), sets a closed list of Qualifying Activities, and consulting, marketing, IT services and agency work are not on it. A QFZP also gets no AED 375,000 nil-rate band and cannot elect Small Business Relief.

Can an Expo City company claim Small Business Relief?

Yes, if it is not a Qualifying Free Zone Person and its revenue is at or under AED 3,000,000. Small Business Relief treats the business as having no taxable income for tax periods ending on or before 31 December 2029, under Ministerial Decision No. 131 of 2026, and it must be elected on each return.

Will a UAE bank open an account for an Expo City company?

WIO and Mashreq Neo open readily for free zone companies, including Expo City companies, according to BusinessDubai.ae's 2026 banking notes. No zone or agent can guarantee an account, because the bank decides independently, and the signatory must be present for the opening.

Does the AED 75,000 investor visa capital rule apply at Expo City?

It is not confirmed either way. BusinessDubai.ae's data records the AED 75,000 capital rule for investor visas at IFZA and Meydan Free Zone only, and says nothing about Expo City. Ask Expo City Dubai Authority in writing whether an equivalent condition applies before planning your cash.

Can I get a UAE residence visa through an Expo City Dubai company?

Yes. An Expo City company can sponsor residence visas for its owners and staff within the allocation its leased space carries. On BusinessDubai.ae's 2026 package the first visa adds AED 8,550 and the second AED 3,500, and ECDA charges AED 2,500 for each employee beyond the allocation.

Who received the first Green Licences at Expo City?

Virgin Radio Dubai reported on 7 July 2026 that the first six Green Licences went to AirJoule, WAT (We Are Tech), Polygreen, Carbon Assurance, Carbon Standard and RBT Collective. The programme is run by Expo City Dubai Authority with the Ministry of Economy and Tourism, and its support package was reported as worth over AED 400,000.

Where is Expo City Dubai located?

Expo City Dubai occupies the former Expo 2020 Dubai site in the south of the emirate, near Al Maktoum International Airport. It sits beside Dubai South geographically, but it is a separate free zone with its own regulator, Expo City Dubai Authority, under Dubai Law No. (14) of 2022.

Does switching from Expo City to another zone cost extra?

No. Switching free zone or partner costs the same as a new package, with no separate switching penalty, on BusinessDubai.ae's 2026 pricing. Form the new entity first, move the bank account, transfer or cancel the visas, then cancel the Expo City licence, so no visa is left attached to a closing company.

Is Expo City Dubai good for startups?

Expo City suits a startup that wants a real Dubai desk and plans to sponsor two people, because its second visa costs AED 3,500 against AED 6,550 at Meydan Free Zone and Dubai South. A solo founder who only needs residency on the lowest budget pays less outside Dubai, from AED 10,800 with one visa at ANC Free Zone in Ajman.

What is the Expo Multi package?

Expo Multi is a three-year ECDA bundle priced at AED 38,000 that covers initial approval, company registration, the licence and the company card. Three years of an AED 10,000 licence plus the one-off registration and initial approval total AED 35,500 before the card, so treat it as a price lock and confirm which licence type and desk it covers.

References

[1] Government of Dubai, Dubai Legislation Portal. Law No. (14) of 2022 Establishing Expo City Dubai, issued 7 July 2022: Article 3 establishing the Expo City Dubai Authority as a public authority wholly owned by the Government of Dubai, Article 5(10) on registering and licensing companies in the Free Zone, Articles 16 to 19 on customs duty, the 50-year zero tax rate, transfers and nationalisation, Article 21 on exemption from Dubai Municipality and the Department of Economy and Tourism, Article 22 on ownership and Article 23 on exclusive licensing and branches. The full text contains no reference to Dubai South or Dubai Aviation City Corporation. Law No. (14) of 2022

[2] Expo City Dubai. Free zone services: the lease on physical space or a shared desk as a condition of licensing, the link between leased space and visa allocation, and workspace options. expocitydubai.com

[3] Federal Tax Authority. List of Designated Zones, the annex to Cabinet Decision No. 59 of 2017 as amended through Cabinet Decision No. 81 of 2021, effective 12 September 2021: the nine Dubai entries, including Dubai Aviation City, and the absence of Expo City as a named entry. FTA Designated Zones list

[4] Expo City Dubai Authority. Services: Fees and Service Charges List, dated 28 April 2025: annual licence fees by type, company registration and initial approval, the Expo Business Hub, Expo Multi, Expo Fellow and Expo Freelance packages, employment visa and company card fees, the AED 2,500 additional employee allocation fee (item 5.8), the licence late renewal penalties (items 1.2.9 to 1.2.11) and the Freelance Permit late fee (item 3.1.6). ECDA Fees and Service Charges List

[5] Expo City Dubai. Business at Expo City Dubai: business setup and workspace options in the Free Zone. expocitydubai.com

[6] Expo City Dubai. How to set up your business in Expo City Dubai, version 1.1 (July 2023): the Free Zone Limited Liability Company and Free Zone Branch legal forms. ECDA setup guide

[7] Expo City Dubai. Licences and Permits: licence categories and the range of more than 2,000 activities available in the Free Zone. expocitydubai.com

[8] Ministry of Finance. Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities: the closed list of Qualifying Activities at Article 2(1), including distribution of goods in or from a Designated Zone, the de minimis threshold at the lower of 5% of revenue or AED 5,000,000, and the position that a Qualifying Free Zone Person has no AED 375,000 nil-rate band and no Small Business Relief. mof.gov.ae

[9] Federal Tax Authority. Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses: 0% up to AED 375,000 and 9% above for an ordinary taxable person and its application to free zone persons, the AED 10,000 late registration penalty, and VAT registration thresholds of AED 375,000 mandatory and AED 187,500 voluntary. tax.gov.ae

[10] Ministry of Finance. Ministerial Decision No. 73 of 2023 on Small Business Relief, as amended by Ministerial Decision No. 131 of 2026, issued 29 July 2026: the AED 3,000,000 revenue threshold and tax periods ending on or before 31 December 2029. mof.gov.ae

[11] Gulf News. Expo City's free zone expands initiatives to attract sustainable, innovative enterprises, 28 May 2024: the free zone's expansion and initiatives, including a partnership with Wio Bank. gulfnews.com

[12] Virgin Radio Dubai. Expo City Dubai issues UAE's first green licences, 7 July 2026: the first six Green Licence recipients, the Ministry of Economy and Tourism partnership and the support package reported as worth over AED 400,000. virginradiodubai.com

[13] BusinessDubai.ae. Internal data: the 2026 package price list by visa count for eleven UAE free zones including Expo City, the marginal cost of the first and second visa derived from it, and banking notes on WIO, Mashreq Neo and the AED 75,000 investor visa capital rule recorded at IFZA and Meydan Free Zone. businessdubai.ae

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