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Dubai
DMCCDIFCJAFZADAFZADSODWCDICDMCDHCCIFZAMeydanDSCDPCDKPDOCDSPD3DIACDCCDMCDWTCGDP
Abu Dhabi
ADGMKEZADMCFZ2454ADAFZICADAAIAFZ
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SPCSHAMSHFZASAIFSRTIPSHCC
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RAKEZRAK DAORAKEZ
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ACMFZAFZAMC
Fujairah
FOIZFCCFFZ
UAQ
UAQIZUAQ FTZ

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  4. ›DMCC

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Setting up in DMCC?

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Other free zones in Dubai

  • Dubai Airport Free Zone (DAFZA)
  • Dubai Auto Zone (DUCAMZ) (DUCAMZ)
  • Dubai CommerCity (DCC)
  • Dubai Design District (D3)
  • Dubai Flower Centre (DFC)
  • Dubai Free Zone at Mina Rashid (DUQE) (DUQE)
  • Dubai Healthcare City (DHCC)
  • Dubai International Academic City (DIAC)
  • Dubai International Financial Centre (DIFC)
  • Dubai Internet City (DIC)
  • Dubai Knowledge Park (DKP)
  • Dubai Maritime City (DMC)

Want help setting up in DMCC?

Leave your details and an adviser will call you back about setting up in Dubai Multi Commodities Centre. There's no charge to ask.

Dubai Multi Commodities Centre (DMCC)Free zone tax status and compliance

Dubai

DMCC Authority

The Verdict

The Global Commodity Sovereign; High-Intensity Compliance Node.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence toCore Income-Generating Activities.Classified as a Qualified Free Zone Person (QFZP) under Federal Decree-Law No. 47. Article 18 compliance is monitored via the FSRA-aligned Registration Authority, requiring annual IFRS-compliant audits.

Compliance Roadmap

01

Substance Upgrade: Transitioning from Flexi-desks to physical office footprints to satisfy Article 18 CIGA requirements

02

Article 34 Defense: Implementing contemporaneous Transfer Pricing benchmarks for inter-company commodity trades

03

Qualifying Income Audit: Monthly logging of Core Income-Generating Activities to prevent the '5% De-Minimis' breach

Audit Hotspots

Mixed-use income leakage: Failing to tax-characterize services rendered to JLT-based mainland entities

Mainland 'Tainting': Allowing B2C retail or domestic consultancy to exceed the AED 5M / 5% threshold

Missing the mandatory DMCC-registered auditor filing deadline

Jurisdictional Connectivity

Check your DMCC setup

Scout scores Dubai Multi Commodities Centre against your activity, ownership and visa needs, with full setup costs, and compares it with every other free zone and mainland.

See costs and setup options
Global Parent

15%

DMCC

0%

Live Node
Dubai Mainland

9%

Forensic Brief

Qualifying Income requires physical CIGA within the zone boundaries. Article 18 mapping is mandatory to maintain 0% status.