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

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  1. Home
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  3. ›Dubai
  4. ›DSO

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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 DSO?

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

Dubai Silicon Oasis (DSO)Free zone tax status and compliance

Dubai

DIEZ Authority

The Verdict

Medium-Substance Tech Node; High Risk of Community Tainting.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence toCore Income-Generating Activities.Wholly owned by the Dubai Government, DSO's status as a Qualifying Free Zone hinges on Article 18 compliance. Qualifying income is predominantly tied to technical R&D and software development activities as defined by Ministerial Decision No. 229.

Compliance Roadmap

01

Rigorous Revenue Segregation: Auditable separation of 'Qualifying Tech IP' revenue from standard hardware or consulting sales

02

Dynamic Nexus Mapping: Real-time monitoring of inter-emirate software sales to prevent accidental mainland tax triggers

03

Payroll & CIGA Alignment: Ensuring 100% UAE Wages Protection System (WPS) compliance for all localized R&D staff

Audit Hotspots

Inter-emirate software sales conducted without proper forensic nexus mapping

Treating non-qualifying administrative fees as tax-exempt R&D income

Jurisdictional Connectivity

Check your DSO setup

Scout scores Dubai Silicon Oasis 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%

DSO

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.