List of Designated Zones for VAT Purposes
| Based on Cabinet Decision No. 59 of 2017 on Designated Zones for the purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (effective 1 January 2018); and decisions amending thereof: | عىل قرار مجلس الوزراء رقم ) ً بناء 59( لسنة 2017 ي ف شأن المناطق المحددة لغايات المرسوم بقانون اتحادي ي شأن ض رقم )8( لسنة 2017 يبة القيمة المضافة ف )يعمل به من 1 يناير 2018(، والقرارات اآلتية المعدلة له: |
| قرار مجلس الوزراء رقم )35( لسنة 2018 – يعمل به من 18 يونيو 2018؛ | Cabinet Decision No. 35 of 2018 – effective 18 June 2018; |
| قرار مجلس الوزراء رقم )43( لسنة 2019 – يعمل به من 4 يوليو 2019؛ | Cabinet Decision No. 43 of 2019 – effective 4 July 2019; |
| قرار مجلس الوزراء رقم )34( لسنة 2021 – يعمل به من 4 أبريل 2021؛ | Cabinet Decision No. 34 of 2021 – effective 4 April 2021; |
| قرار مجلس الوزراء رقم )63( لسنة 2021 – يعمل به من 1 يوليو 2021؛ | Cabinet Decision No. 63 of 2021 – effective 1 July 2021; |
| قرار مجلس الوزراء رقم )81( لسنة 2021 – يعمل به من 12 سبتمبر 2021؛ | Cabinet Decision No. 81 of 2021 – effective 12 September 2021. |
| No. | Designated Zones Abu Dhabi | To إىل | From م |
|---|---|---|---|
| 1 | Jebel Ali Free Zone (NorthSouth) | 01/01/2018 | |
| 2 | Abu Dhabi Airport Free Zone | 01/01/2018 | |
| 3 | khalifa industrial zone | 01/01/2018 | |
| 4 | Al Ain International Airport Free Zone | 18/06/2018 | |
| 5 | Al Butain International Airport Free Zone | 18/06/2018 |
| No. | Designated Zones Dubai | To إىل | From م |
|---|---|---|---|
| 1 | Jebel Ali Free Zone (North South) | 01/01/2018 | |
| 2 | Dubai Cars and Automotive Zone (DUCAMZ) | 01/01/2018 | |
| 3 | Dubai Textile City | 04/04/2021 | 01/01/2018 |
| 4 | Free Zone Area in Al Quoz | 01/07/2021 | 01/01/2018 |
| 5 | DAFZA Industrial Park Free Zone – Al Qusais | 01/01/2018 | |
| 6 | City Aviation | 01/01/2018 | |
| 7 | Dubai Airport Free Zone | 01/01/2018 | |
| 8 | International Humanitarian City – Jebel Ali | 18/06/2018 | |
| 9 | Dubai CommerCity | 01/01/2021 |
| No. | Designated Zones Sharjah | To إىل | From م |
|---|---|---|---|
| 1 | Hamriyah Free Zone | 01/01/2018 | |
| 2 | Sharjah Airport International Free Zone | 01/01/2018 |
| No. | Designated Zones Ajman | To إىل | From م |
|---|---|---|---|
| 1 | Ajman Free Zone | 01/01/2018 |
| No. | Designated Zones Umm Al Quwain | To إىل | From م |
|---|---|---|---|
| 1 | Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port | 01/01/2018 | |
| 2 | Umm Al Quwain Free Trade Zone on Sheikh Mohammed Bin Zayed Road | 01/01/2018 |
| No. | Designated Zones Ras Al Khaimah | To إىل | From م |
|---|---|---|---|
| 1 | RAK Port Free Zone | 01/01/2018 | |
| 2 | RAK Maritime City Free Zone | 01/01/2018 | |
| 3 | RAK Airport Free Zone | 04/07/2019 | 04/07/2019 |
| 4 | Al Hamra Industrial Zone – Free Zone | 04/07/2019 | |
| 5 | Al Ghail Industrial Zone – Free Zone | 04/07/2019 | |
| 6 | Al Hulaila Industrial Zone – Free Zone | 04/07/2019 |
| No. | Designated Zones Fujairah | To إىل | From م |
|---|---|---|---|
| 1 | Fujairah Free Zone | 01/01/2018 | |
| 2 | FOIZ (Fujairah Oil Industry Zone) | 01/01/2018 |
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