Decree
No. (52) of 2025
Establishing
a
Free
Zone in the Emirate of Dubai[1]
ـــــــــــــــــــــــــــ
We,
Mohammed bin Rashid Al Maktoum, Ruler of Dubai,
After perusal of:
Law
No. (1) of 1980 Establishing the Jebel Ali Free Zone;
Law
No. (2) of 1986 Concerning Business Activities in the Jebel Ali Free Zone and
its amendments;
Law
No. (9) of 1992 Concerning the Establishment of Legal Entities in the Jebel Ali
Free Zone;
Law
No. (1) of 2001 Establishing the Ports, Customs, and Free Zone Corporation and its
amendments;
Law
No. (1) of 2002 Concerning the Mortgage of Real Property Constructed in the
Jebel Ali Free Zone;
Decree
No. (1) of 1985 Establishing the Jebel Ali Free Zone Authority and its
amendments;
The
Order of 1961 Establishing the Dubai Municipality;
Executive
Council Resolution No. (50) of 2016 Regulating Dubai Municipality Markets and
its amendments;
Executive
Council Resolution No. (50) of 2017 Incorporating the Tax Affairs Office into
the Organisational Structure of the Department of Finance;
Administrative
Resolution No. (27) of 2023 Designating the Dubai Municipality Markets and
Prescribing the Rules and Requirements for Disposition of Leased Property
Therein and its amendments;
The
Instructions Demarcating the Jebel Ali Free Zone, issued on 7 May 1983; and
The
tax legislation in force in the United Arab Emirates,
Do
hereby issue this Decree.
Definitions
Article (1)
The
following words and expressions, wherever mentioned in this Decree, have the
meaning indicated opposite each of them unless the context implies otherwise:
|
Emirate: |
The Emirate of Dubai. |
|
Executive Council Resolution: |
Executive Council Resolution No. (50) of 2016
Regulating Dubai Municipality Markets and its amendments. |
|
DM: |
The Dubai Municipality. |
|
JAFZA: |
The Jebel Ali Free Zone Authority. |
|
DP World: |
The Dubai Ports World Corporation (FZE). |
|
Land Plot: |
The land plot No. (71117180), Al Aweer First, whose
boundaries and area are demarcated in the plan attached to this Decree. |
|
Free Zone: |
The free zone established under this Decree on the
Land Plot. |
Establishment of the Free Zone
Article (2)
Pursuant
to this Decree, a Free Zone is established on the Land Plot whose boundaries
and area are demarcated in the plan attached to this Decree.
Applicability of Legislation
Article (3)
a.
The Free Zone established under this
Decree and the Companies and Establishments licensed to operate therein will be
governed by the following legislation and the resolutions issued in pursuance
thereof:
1. the above-mentioned Law No. (1) of
1980;
2. the above-mentioned Law No. (2) of
1986;
3. the above-mentioned Law No. (1) of
2002; and
4. the above-mentioned Decree No. (1)
of 1985.
b.
JAFZA will exercise the powers
vested in it under the legislation referred to in paragraph (a) of this
Article, the resolutions issued in pursuance thereof, and other legislation in
force in the Emirate, within the Free Zone, and over the Companies and
Establishments licensed by JAFZA to operate therein.
Concessions and Exemptions
Article (4)
The
Companies and Establishments licensed to operate in the Free Zone will enjoy
the concessions and exemptions provided for under the legislation referred to
in Article (3) of this Decree and other legislation in force in the Emirate.
Applicability of the Executive Council Resolution
Article (5)
a.
Notwithstanding the provisions of
the legislation specified in paragraph (a) of Article (3) of this Decree, the
provisions of the Executive Council Resolution and the resolutions issued in
pursuance thereof will apply within the Free Zone, and the DM will exercise the
powers vested in it under those provisions.
b.
The DM may, in accordance with the
legislation in force, outsource to DP World the management, operation, or
investment of all or part of the facilities or operations conducted in the DM
Markets located within the Free Zone. The DM may also outsource to DP World, or
to any other entity, any of its Market oversight and supervision functions assigned
under the provisions of the Executive Council Resolution and the resolutions
issued in implementation thereof, pursuant to an agreement concluded for that
purpose. The outsource agreement will provide for the rights and obligations of
the DM and the contracted party.
Tax Legislation
Article (6)
Prior
to the effective date of this Decree, JAFZA must coordinate with the Tax
Affairs Office of the Department of Finance and fulfil the requirements
specified by the Tax Affairs Office to ensure compliance with the tax
legislation in force in the United Arab Emirates.
Compliance with this Decree
Article (7)
All
Companies and Establishments licensed to operate within the Free Zone must
comply with the legislation applicable to JAFZA within one (1) year from the
effective date of this Decree.
Repeals
Article (8)
Any
provision in any other legislation is hereby repealed to the extent that it
contradicts the provisions of this Decree.
Publication and Commencement
Article (9)
This
Decree will be published in the Official Gazette and will come into force on
the day on which it is published.
Mohammed bin Rashid Al Maktoum
Ruler
of Dubai
Issued in Dubai on 17 November 2025
Corresponding to 26 Jumada
al-Ula 1447 A.H.
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