Dubai Airport Free Zone
DAFZA Company Setup, Accounting & Audit Services
DAFZA sits inside Dubai International Airport, built for aviation, air cargo, logistics and technology companies that benefit from direct airport access.
Key facts
After setup, plan for corporate tax registration, monthly bookkeeping and the annual free zone audit, and check whether your income can qualify under the free zone corporate tax regime.
| Authority | Dubai Airport Free Zone Authority |
| Typical activity | Aviation, air cargo, logistics, technology |
| Location | Dubai International Airport |
| Audit requirement | Required annually |
| Sector focus | Time-sensitive, high-value cargo and freight |
| Liquidation timeline | Typically 5–8 weeks for a straightforward closure |
Accounting, audit & tax services in DAFZA
Air cargo and freight-forwarding businesses in DAFZA often deal in high transaction volumes with thin margins — bookkeeping accuracy and timely reconciliation matter more than in lower-volume sectors.
Setting up and running a company in DAFZA
Dubai Airport Free Zone (DAFZA) is located at Dubai International Airport and suits businesses that move high-value goods by air — electronics, pharmaceuticals, luxury goods, aviation and logistics — as well as regional headquarters and professional firms that want an airport-adjacent base. Fast access to air freight brings inventory, customs and VAT questions that need to be handled from the first month.
| Company setup | FZE or FZCO licence, or branch of a foreign company, with office or warehouse space in DAFZA |
| Customs and logistics | Customs code and bonded movement procedures for air freight |
| Tax registration | Corporate tax registration on EmaraTax; VAT registration above AED 375,000 |
| Monthly accounting | Inventory, consignment and intercompany reconciliations |
| Annual audit | Audited financial statements for licence renewal |
| Corporate tax return | Return within 9 months of year-end with a qualifying-income analysis |
Corporate tax & VAT for DAFZA companies
DAFZA is a VAT designated zone, so certain movements of goods within the zone or between designated zones can be outside the scope of VAT. Services, and goods consumed in the zone, are taxed normally.
For corporate tax, a DAFZA company is taxed at 0% only on qualifying income and only while it meets the Qualifying Free Zone Person conditions, including substance in the zone and audited financial statements. Regional headquarters should check whether their head-office services meet the qualifying activity definitions.
More services for DAFZA companies
Related guides from our team
Practical explanations of the rules behind this service, written by our chartered accountants.
Questions about operating in DAFZA
Is DAFZA only for airlines and cargo companies?+
No — while aviation and cargo are the core focus, DAFZA also licenses technology, consultancy and general trading activities that benefit from the location.
Do DAFZA companies need specialist freight accounting?+
Not a separate regulatory requirement, but high-volume freight businesses benefit from a chart of accounts built for their transaction volume from the start, rather than retrofitted later.
Is DAFZA a designated zone for VAT?+
Yes. Goods movements within designated zones may be outside the scope of VAT, but each supply must be assessed and documented.
Do DAFZA companies need an audit?+
Yes. Audited financial statements are generally required for licence renewal and for 0% Qualifying Free Zone Person status.
Can a DAFZA company sell directly to UAE consumers?+
Retail sales to individuals are generally an excluded activity for corporate tax and may require mainland arrangements. Take advice before structuring B2C sales.
How do I close a DAFZA company?+
DAFZA requires an approved liquidator. See our DAFZA company liquidation service.
We work directly with businesses across DAFZA and 10+ other UAE free zones.
Operating in DAFZA and need accounting or audit support?
Tell us your licence type and current filing status — we'll confirm exactly what DAFZA requires and quote a fixed fee within 24 hours.