Dubai Airport Free Zone (DAFZA)
The Dubai Airport Free Zone (DAFZA) is a premium free zone located directly beside Dubai International Airport, prized for its air-freight connectivity and central location. It suits aviation, high-value trading, pharmaceuticals, electronics, IT and luxury-goods businesses that need fast global logistics and a prestigious address.
Overview
Established in 1996, DAFZA is one of Dubai's most prestigious free zones, positioned right next to Dubai International Airport (DXB). It is home to thousands of companies and tens of thousands of professionals across more than 20 sectors, and now forms part of the Dubai Integrated Economic Zones Authority (DIEZ) alongside Dubai Silicon Oasis and Dubai CommerCity. Its air-side location makes it a magnet for time-sensitive and high-value trade.
Who it suits
DAFZA is ideal for aviation and aerospace firms, pharmaceutical and medical-device distributors, electronics and IT companies, luxury and high-value goods traders, freight and logistics operators, and professional-services firms. Businesses that rely on rapid air cargo, temperature-controlled handling or a premium airport-side base gain the most from the zone.
Licences & activities
DAFZA issues trading, general trading, service and industrial licences, with base packages covering an industry category plus a set number of sub-activities. Facilities range from smart desks and offices to warehouses and logistics units. Aviation-regulated activities (such as aircraft maintenance or pilot training) require additional approvals from the UAE General Civil Aviation Authority (GCAA) on top of the DAFZA licence.
Setting up
The steps are: select your activity, legal form and facility; submit your application and documents to DAFZA; obtain initial approval; sign your office or warehouse lease; pay registration and licence fees; and collect your licence and establishment card before applying for visas. Regulated aviation or pharmaceutical activities involve extra sector approvals.
Accounting & audit requirements
DAFZA companies must keep proper accounting records and are generally required to submit audited financial statements at renewal, prepared by an approved auditor under IFRS. As part of DIEZ, DAFZA aligns with UAE Corporate Tax rules, so audited accounts are essential to support a 0% Qualifying Free Zone Person claim. AOPA member firms handle DAFZA bookkeeping, statutory audit and Corporate Tax registration and returns.
Frequently asked questions
Where is DAFZA located?
DAFZA sits directly beside Dubai International Airport (DXB), giving tenants immediate access to air cargo and passenger connectivity, which is why it is favoured for high-value and time-sensitive trade.
Is DAFZA part of DIEZ?
Yes. DAFZA is part of the Dubai Integrated Economic Zones Authority (DIEZ), alongside Dubai Silicon Oasis and Dubai CommerCity, sharing integrated services and incentives.
Do aviation activities need extra approvals?
Yes. Aviation-regulated activities such as aircraft maintenance or pilot training require additional licensing from the UAE General Civil Aviation Authority (GCAA) on top of the DAFZA business licence.
Are audited accounts required in DAFZA?
DAFZA generally requires audited financial statements from an approved auditor at licence renewal, and these also support any claim to 0% Corporate Tax on qualifying income.