Technology-focused free zone
DSO (Dubai Silicon Oasis) Company Setup, Accounting & Audit
Dubai Silicon Oasis (DSO) is a technology-focused free zone integrated with its own residential community, popular with tech, software and hardware companies wanting an ecosystem rather than just a licence.
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 Silicon Oasis Authority (part of DDA) |
| Typical activity | Technology, software, electronics, R&D |
| Location | Dubai Silicon Oasis |
| Audit requirement | Required annually |
| Ecosystem | Integrated tech park with residential and commercial zones |
| Liquidation timeline | Typically 5–8 weeks for a straightforward closure |
Accounting, audit & tax services in Dubai Silicon Oasis
Technology companies here often have R&D costs, IP licensing income and SaaS revenue recognition questions that a generic bookkeeping approach handles poorly — we set up accounts to match how software and hardware businesses actually earn revenue.
Setting up and running a company in DSO
Dubai Silicon Oasis (DSO) is a technology park and free zone under the Dubai Integrated Economic Zones Authority (DIEZ), alongside DAFZA and Dubai CommerCity. It attracts software, electronics, IT services and research-driven companies — businesses whose biggest accounting questions are usually revenue recognition on contracts and subscriptions, capitalised development costs and intellectual property.
| Company setup | FZCO licence with office, co-working or technology park space |
| Bank account | Corporate account with a clear explanation of SaaS or project revenue flows |
| Tax registration | Corporate tax on EmaraTax; VAT above AED 375,000 |
| Monthly accounting | Subscription, deferred revenue and project WIP accounting |
| Annual audit | Audited IFRS statements for renewal, investors and QFZP status |
| Corporate tax return | Filed within 9 months of year-end, including IP and related-party considerations |
Corporate tax & VAT for DSO companies
A free zone company pays 0% corporate tax only on qualifying income and only while it meets every Qualifying Free Zone Person condition — adequate substance in the zone, audited financial statements, transfer pricing compliance and non-qualifying revenue within the de minimis limit (the lower of AED 5 million or 5% of revenue). Income from mainland customers and from individuals is generally non-qualifying.
Income from licensing intellectual property qualifies only where the IP meets the qualifying IP rules; other IP exploitation is an excluded activity. Tech companies with overseas parents should also document intercompany development and licensing charges for transfer pricing.
More services for DSO companies
Related guides from our team
Practical explanations of the rules behind this service, written by our chartered accountants.
Questions about operating in Dubai Silicon Oasis
Does DSO suit SaaS and subscription businesses?+
Yes — though revenue recognition for subscription and licensing income needs specific treatment under IFRS 15, which we build into the bookkeeping setup rather than leaving to year-end adjustment.
Is R&D expenditure treated differently for corporate tax?+
Certain R&D incentives may apply depending on your specific activity — worth a dedicated review rather than assuming standard expense treatment.
Is DSO part of DIEZ?+
Yes. Dubai Silicon Oasis falls under the Dubai Integrated Economic Zones Authority together with DAFZA and Dubai CommerCity.
How should a SaaS company recognise revenue?+
Under IFRS 15, subscription revenue is generally recognised over the service period, with amounts billed in advance held as deferred revenue.
Is software licensing income qualifying for 0%?+
Only where it meets the qualifying intellectual property rules; much IP income does not. A specific analysis is needed.
Do tech start-ups in DSO need an audit?+
Investors, banks and QFZP status all require audited statements, even where renewal does not.
We work directly with businesses across Dubai Silicon Oasis and 10+ other UAE free zones.
Operating in Dubai Silicon Oasis and need accounting or audit support?
Tell us your licence type and current filing status — we'll confirm exactly what Dubai Silicon Oasis requires and quote a fixed fee within 24 hours.