DMCC Free Zone in 2026: Published Costs, Licences, Visas and Tax

DMCC — the Dubai Multi Commodities Centre — is one of the best-known free zones in the UAE, home to tens of thousands of companies in Jumeirah Lakes Towers (JLT) and Uptown Dubai. It's also one of the pricier ones, and agent websites quote wildly different numbers for it. This guide is for founders, traders and overseas companies weighing DMCC in 2026. It covers the company and licence types, DMCC's own published prices as we read them on 9 October 2026, flexi-desk and visa rules, the set-up steps, the 0% corporate tax conditions, VAT, and how DMCC compares with JAFZA, DAFZA and Meydan.

Quick answer

DMCC is a Dubai free zone in JLT that licenses companies with 100% foreign ownership for service, trading, commercial and industrial activities — more than 1,000 activities across 20 sectors. On 9 October 2026, DMCC's schedule of charges listed the Jump Start package (licence, standard flexi desk and one residence visa) at AED 43,780 for one year. Set-up is fully digital and DMCC says it takes about about 10 working days.

• Standard fees: application AED 1,035, registration AED 9,020, AoA AED 2,020, licence AED 20,285 a year, establishment card AED 1,825 a year

• Flexi desk AED 16,000–19,000 a year, supporting up to 3 visas

• Typical minimum share capital: AED 50,000

• 0% corporate tax only on qualifying income if all QFZP conditions are met; 9% otherwise

• DMCC says all fees can change without notice — get a written quote

What DMCC is and who it suits

DMCC is a government free zone set up in 2002 to build Dubai's commodities trade. Today it covers Jumeirah Lakes Towers — a cluster of high-rise towers around artificial lakes off Sheikh Zayed Road — and the Uptown Dubai district. It runs specialist trade infrastructure, including the Dubai Diamond Exchange and gold, coffee and tea centres, but most of its members are ordinary trading, consulting and technology firms. DMCC says it hosts more than 25,000 member companies.

As a free zone, DMCC is its own licensing authority. It issues your trade licence, registers your company, sponsors residence visas for your staff and leases you office space. You don't need a local partner, and you can repatriate profits and capital.

DMCC tends to suit:

• trading companies, including commodities, metals, diamonds, food and general trading;
• professional and technology services firms that want a recognisable Dubai address with metro access;
• regional headquarters, holding companies and family offices, which DMCC offers specific structures for;
• businesses in sectors DMCC builds communities around, such as crypto and Web3, AI, gaming and coffee.

It suits less well a solo consultant on a tight budget who needs only a licence and one visa — cheaper zones exist — or a manufacturer needing land and warehouses, which is where JAFZA comes in.

Company types and licence categories

Company formation options

DMCC allows three ways to form a business:

• a new company — a free zone company with one or more shareholders, who can be individuals or corporate entities;
• a subsidiary of an existing company, with the parent's documents;
• a branch of a UAE or foreign company, which isn't a separate legal entity.

A new company needs at least one shareholder, an appointed director and a company secretary (one person can hold both roles), a registered office in DMCC, and full disclosure of ultimate beneficial owners — anyone owning or controlling 25% or more — under UAE anti-money-laundering rules. DMCC also offers companies limited by guarantee for family offices and associations, SPVs and holding companies, and DMCC Foundations.

Licence types

Every DMCC company operates under at least one approved activity, and activities sit under four licence categories:

DMCC lists more than 1,000 activities across 20 sectors. Regulated activities — financial services, healthcare, virtual assets — may need approvals from other authorities. DMCC doesn't allow activities such as gambling or explicit content. Choose activities carefully: they decide your licence fee, your corporate tax treatment and what you can legally sell.

DMCC costs: published prices on 9 October 2026

DMCC publishes a schedule of charges on its website. The figures below are what it showed on 9 October 2026. DMCC says all fees can change without notice and that each charge also carries a AED 20 Knowledge and Innovation Dirham fee. Treat them as a guide and get a written proposal from DMCC's business setup wizard before you pay.

Standard set-up fees

Set-up packages

Multi-year Jump Start packages were listed at AED 81,881 for two years and AED 120,000 for three in the schedule, while the packages page showed a multi-year offer of AED 65,504 and AED 96,000 on the same day. DMCC also lists ecosystem packages for its crypto, gaming and AI centres at AED 31,000, and a FreelanceUAE licence-only package at AED 4,020.

Worked example: year-one cost for a two-person trading company

Aisha and her business partner want a DMCC trading company with a flexi desk and one residence visa for Aisha.

Route A — standard fees, item by item:

• one-time fees: AED 1,035 + AED 9,020 + AED 2,020 = AED 12,075;
• licence and establishment card: AED 20,285 + AED 1,825 = AED 22,110;
• flexi desk: AED 16,000–19,000;
• one employment or investor visa: DMCC's fee of AED 2,972.50, plus medical, Emirates ID and insurance costs, which aren't in DMCC's schedule.

Before the visa, that's about AED 50,185–53,185 for year one, plus AED 20 KIDs on each charge.

Route B — Jump Start package: AED 43,780 for the licence, standard flexi desk and one residence visa, inclusive of VAT and KIDs according to the schedule. For this profile, the package is clearly cheaper than buying the parts separately.

Budget separately for the share capital — typically AED 50,000 — which is your company's money, not a fee, and is used to support an investor visa. In year two, DMCC's renewal packages applied: the Flexi Boost one-year renewal (licence, establishment card, standard flexi desk and one 2-year visa) was listed at AED 43,720, and Basic Flexi for special-flexi-desk companies at AED 35,564.

Flexi desks, offices and visa quotas

Every DMCC company needs a registered office address in the free zone, but that doesn't have to be a full office. DMCC's options and visa quotas are:

DMCC office options and visa quotas

Option	Visa quota	Typical user
Special flexi desk (Basic Biz)	1 visa	Single-shareholder start-up
Standard flexi desk	up to 3 visas	Start-ups and small teams
Serviced office	4 or 5 visas, by size	Growing teams
Leased office space	1 visa per 9 sq m	Established companies

Special flexi desk (Basic Biz)

Visa quota

1 visa

Typical user

Single-shareholder start-up

Standard flexi desk

Visa quota

up to 3 visas

Typical user

Start-ups and small teams

Serviced office

Visa quota

4 or 5 visas, by size

Typical user

Growing teams

Leased office space

Visa quota

1 visa per 9 sq m

Typical user

Established companies

A flexi desk is a shared desk in a business centre: you get an address and access, not a dedicated room. If your team will grow past three visas, plan the move to a serviced or leased office early, because the visa quota follows the space. DMCC can approve quota increases in some cases.

DMCC visas

DMCC sponsors four types of visa for its companies:

• Employment residence visa — the main work visa. You apply on the DMCC member portal, the employee receives an entry permit, enters the UAE or changes status, completes the medical test and Emirates ID biometrics, and then receives the residence visa and an employment card. You need the passport, photo, attested educational certificate and signed offer letter, then a medical fitness certificate and health insurance.
• Partner or investor visa — for shareholders. DMCC says it's valid for three years and needs a share certificate showing at least 50 shares and AED 50,000 of capital, with no immigration deposit.
• Business visit visa — a one-month, non-renewable visa for overseas team members; up to three can be applied for at a time.
• Student visas — for students at DMCC-licensed universities and institutes.

DMCC also allows identity cards for people already sponsored by a family member, which count toward the quota, and short-term access approvals for contractors, capped at 30% of the workforce. A DMCC visa lets the holder work for the DMCC company — not for mainland employers.

How to set up a DMCC company

DMCC set-up in three stages

1. 1

   Discover

   Use DMCC's business setup wizard to pick activities, structure and a package. Check your activities against the corporate tax rules before you choose.

   DMCC — set up a new business
2. 2

   Submit the pre-approval application

   Upload passports (with UAE visa and Emirates ID if you have them), proof of residential address, ownership documents and the proposed company name.

3. 3

   Pay and e-sign

   Pay the fees and sign the Articles and other documents through the DMCC portal, via video call if you're abroad.

4. 4

   Choose your office

   Lease a flexi desk, serviced office or space. With a flexi desk, DMCC says your company is licensed at this stage.

5. 5

   Receive the e-licence

   DMCC says registration typically takes about about 10 working days; the licence is issued electronically.

6. 6

   Visas, bank and tax

   Apply for the establishment card and visas, open a bank account, and register for corporate tax within 3 months of incorporation.

You can do everything up to the licence remotely. If you or your staff need residence visas, you'll have to come to the UAE for the medical test and Emirates ID biometrics.

Corporate tax: the 0% rate is conditional

DMCC describes itself as a qualified free zone for UAE corporate tax purposes. That doesn't mean every DMCC company pays nothing. All DMCC entities must register for corporate tax, and only those that meet every condition to be a Qualifying Free Zone Person (QFZP) pay 0% on qualifying income. Everything else is taxed at 9%.

The main QFZP conditions are adequate substance in the zone, audited financial statements, transfer pricing compliance, not electing for standard taxation, and earning qualifying income. The de minimis rule caps non-qualifying revenue at 5% of total revenue or AED 5 million, whichever is lower. Breach it and the company loses QFZP status for 5 tax periods.

Qualifying activities under Ministerial Decision No. 229 of 2025 include, among others, trading of qualifying commodities (relevant for many DMCC traders), manufacturing and processing, logistics, distribution from a designated zone, headquarters services to related parties, and holding shares. Transactions with natural persons — retail customers — generally don't qualify. A QFZP also loses the AED 375,000 0% band and Small Business Relief.

Example. A DMCC company trades metals on recognised exchanges and earns AED 6,000,000 revenue, plus AED 250,000 from consulting for a mainland client. The de minimis limit is the lower of 5% × 6,250,000 = AED 312,500 and AED 5 million, so AED 312,500. The AED 250,000 fits within it, so the company stays a QFZP. If the consulting leaves AED 150,000 profit, tax is 9% × 150,000 = AED 13,500; qualifying trading profit stays at 0%. Model your own numbers with our UAE corporate tax calculator and read our UAE corporate tax guide.

VAT for DMCC companies

DMCC companies follow the normal VAT rules: register once taxable supplies exceed AED 375,000, and charge 5% on most supplies. DMCC wasn't among the Dubai zones listed in the original 2017 Cabinet Decision on VAT designated zones — the list that lets certain goods move between zones outside VAT. The FTA says to check its current list and confirm with your free zone authority. For most DMCC service and trading companies, assume standard VAT rules apply. Our UAE VAT registration guide covers thresholds, EmaraTax and penalties.

DMCC vs JAFZA, DAFZA and Meydan

Headline prices aren't like for like. JAFZA's figure is the licence fee alone, before office and visa costs; Meydan's covers a licence and flexi desk but visas are extra; DMCC's Jump Start includes a visa. Compare total year-one and renewal costs for your actual needs. See our guides to JAFZA, DAFZA and Meydan.

Running a DMCC company after set-up

Getting the licence is the start, not the finish. A DMCC company has recurring obligations, and most of the problems founders run into come in year two.

Annual renewal. The licence, establishment card and office lease all renew every year unless you bought a multi-year package. DMCC publishes renewal guidelines in its member knowledge bank and charges a penalty for late renewal, so diarise the expiry date and start the renewal a month early. Renewal is also when DMCC checks that your lease, shareholder details and UBO records are current.

Ownership and UBO updates. DMCC requires you to keep ultimate beneficial owner information up to date whenever ownership or control changes. Share transfers, new directors and changes of company officer each have their own application on the DMCC portal, with their own fees in the schedule of charges.

Audited accounts. If you want the 0% QFZP rate, you need audited financial statements, and DMCC keeps a list of approved auditors. Even if you don't, banks and counterparties increasingly expect audited or at least properly prepared accounts. Budget for the audit fee alongside your renewal.

Banking. UAE banks run their own checks on free zone companies, asking for the licence, the business plan, contracts or invoices and proof of the owners' source of funds. DMCC's Prime Plus package includes help with opening a bank account, and DMCC promotes instalment options through a partner bank, but approval is the bank's decision. Allow several weeks.

DMCC annual compliance checklist

0/6

• Licence, establishment card and office lease renewed before expiry
• UBO, shareholder and officer details up to date on the DMCC portal
• Audited financial statements prepared (needed for QFZP status)
• Corporate tax return filed within 9 months of the financial year end
• VAT registration checked against the AED 375,000 threshold every month
• Visa renewals and cancellations matched to your office quota

Share Print

Selling to the mainland. A DMCC licence lets you trade internationally and with other free zone companies. Selling goods or services directly to customers in mainland Dubai needs the right permission — our DAFZA guide explains Dubai's 2025 rules on free zone companies operating outside their zone — or a mainland distributor. Remember that sales to individuals can also affect your corporate tax position.

Pros, cons and common mistakes

Pros. A well-known address that banks and counterparties recognise, a large business community and events programme, specialist commodities infrastructure, fully digital set-up, multi-year licences, and offices from flexi desks to whole floors.

Cons. Higher costs than budget zones, a typical AED 50,000 share capital, visa quotas tied to space, and — like any free zone — no direct mainland trading without the right permit or a distributor.

Common mistakes:

• Comparing package prices without reading the contents. Basic Biz is cheaper but its special flexi desk only supports one visa and it's limited to a single individual shareholder.
• Picking activities without thinking about tax. Activities that put you in non-qualifying income can cost you QFZP status.
• Forgetting the renewal. Year-two costs — licence, establishment card, desk and visa renewal — come round quickly. Price the renewal package before you commit.
• Missing the corporate tax deadline. Register within 3 months of incorporation; late registration costs AED 10,000.
• Relying on agent quotes. Check every figure against DMCC's schedule of charges and get DMCC's own proposal.

Official links

• DMCC — schedule of chargesAll published fees and packages
• DMCC — business setup packagesPackage contents and offers
• DMCC — set up a new businessProcess, documents and setup wizard
• DMCC — corporate taxQFZP guidance for members
• DMCC public registerCheck registered DMCC companies
• FTA — Free zones and designated zones (TAXP010)Tax treatment of free zones

What to do next

List your activities, how many visas you'll need in the first two years and whether you'll sell to UAE consumers, then run DMCC's setup wizard for a dated proposal and compare it with the JAFZA and Meydan options. Our Dubai business setup guide explains the mainland alternative, and the startup cost calculator helps you build a year-one budget.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How much does it cost to set up a company in DMCC?

On 9 October 2026, DMCC's schedule of charges listed the Jump Start package (standard flexi desk, one residence visa) at AED 43,780 for one year, Basic Biz at AED 35,484 and Prime Plus at AED 40,145. Bought item by item, the one-time fees plus first-year licence and establishment card total AED 34,185, before office rent and visas. DMCC says prices can change without notice.

How many visas can I get with a DMCC flexi desk?

DMCC says a standard flexi desk supports up to 3 visas. A serviced office supports four or five depending on size, and leased physical space gives one visa for every 9 square metres. The cheaper special flexi desk in the Basic Biz package is eligible for one visa only. Quotas can sometimes be increased on request.

Is DMCC a 0% tax free zone?

DMCC is a free zone for UAE corporate tax purposes, so a DMCC company that meets every Qualifying Free Zone Person condition pays 0% on qualifying income. Other taxable income is taxed at 9%, and non-qualifying revenue must stay within 5% of revenue or AED 5 million, whichever is lower. Every DMCC company must register for corporate tax.

How long does DMCC company setup take?

DMCC says registration typically takes about about 10 working days once documents are complete, and the process is 100% digital: pre-approval application, payment and e-signing on the DMCC portal, then choosing an office. The e-licence is issued once registration is complete. Residence visas take longer because of the medical test and Emirates ID biometrics in the UAE.

What is the minimum share capital for a DMCC company?

DMCC says the typical minimum share capital is AED 50,000, depending on the activity. A partner or investor visa needs a share certificate showing at least 50 shares and AED 50,000 of capital. DMCC charges a one-time AED 2,120 service fee for the share capital deposit on companies with AED 50,000 capital.

Is DMCC better than JAFZA or Meydan?

It depends on the business. DMCC suits trading, commodities and service companies that want a central Dubai office address and a large business community. JAFZA suits logistics and companies needing warehouses or land at Jebel Ali Port. Meydan publishes a much cheaper licence for service businesses. Compare the full year-one cost, visa needs and renewal price, not just the headline.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 9 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Schedule of charges — DMCC · accessed 9 October 2026
2. 2.Business setup packages — DMCC · accessed 9 October 2026
3. 3.Set up a new business — DMCC · accessed 9 October 2026
4. 4.DMCC business activities and licences: a complete guide — DMCC · accessed 9 October 2026
5. 5.Your guide to applying for Dubai free zone visas with DMCC — DMCC · accessed 9 October 2026
6. 6.How much does it cost to set up a company in Dubai? — DMCC · accessed 9 October 2026
7. 7.Corporate tax — DMCC · accessed 9 October 2026
8. 8.Licence renewal packages — DMCC · accessed 9 October 2026
9. 9.Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities — UAE Ministry of Finance · accessed 9 October 2026
10. 10.Free Zones and Designated Zones for Tax Purposes (TAXP010) — Federal Tax Authority · accessed 9 October 2026
11. 11.Cabinet Decision No. 59 of 2017 on Designated Zones (VAT alert with list) — Grant Thornton UAE · accessed 9 October 2026