UAE Free Zone

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Guide Published 23 October 2026 7 min read

Moving your company between free zones without liquidating

How UAE re-domiciliation works under Decree-Law 20 of 2025, which zones publish transfer rules, the steps, and the tax and visa effects of moving.

Yes, you can now move a UAE company from one free zone to another without closing it down, as long as both the zone you are leaving and the zone you are joining allow it. Federal Decree-Law No. 20 of 2025 added a re-domiciliation route to the Commercial Companies Law, and some zones already run their own continuation procedures. In practice, the hard part is getting both authorities to sign off, then cleaning up your tax records, bank and visas.

What changed in the federal company law?

Federal Decree-Law No. 20 of 2025 amended the Commercial Companies Law (Decree-Law No. 32 of 2021) and added a new Article 15 bis. According to Gibson Dunn, it was published in the Official Gazette on 14 October 2025 and took effect the following day.

The new article lets a company move its registration from one licensing authority to another. That covers free zone to free zone, free zone to mainland and the reverse, while the company keeps its legal personality. Al Tamimi summarises the conditions as:

  • a shareholder decision (a special resolution or an absolute majority, depending on the company's documents)
  • approval from the licensing authorities and any regulators involved
  • no blocks on the commercial register that would stop the transfer
  • publication of the re-domiciliation decision

A Ministry of Economy adviser told Gulf News that the company's history carries on after it moves its registry, but only where the licensing authority permits the move.

The same amendments let free zone companies open mainland branches if their zone's rules allow it. If you only want to sell onshore in Dubai, the Dubai Free Zone Mainland Operating Permit may be simpler than moving.

Are the detailed federal rules out yet?

The law says the Cabinet will issue implementing rules. When the law firms above wrote their notes, those rules had not been issued. We could not find a published Cabinet resolution setting out a single federal transfer procedure as of 23 October 2026. Until one appears, each zone's own regulations decide how a move actually works.

Which free zones publish a transfer or continuation procedure?

These are the procedures we could check against the zone's own documents. "In" means a company can continue into the zone. "Out" means a company registered there can leave without being wound up.

Zone In Out Where it is set out
DMCC Yes Yes DMCCA Company Regulations 2024, Arts 18 to 23
ADGM Yes See note ADGM Companies Regulations 2015, continuance checklist
DIFC Yes Yes DIFC Companies Law 2018, Part 13
Meydan Yes Not stated Meydan Free Zone redomicile guide
JAFZA Yes Not confirmed JAFZA Companies Regulations 2016

Notes on each:

  • DMCC. Under the DMCCA Company Regulations 2024, a company coming in needs a 75% shareholder resolution and a no-objection letter from its current authority. DMCC then issues a certificate of continuation, which becomes final once the old registry confirms discontinuation. A DMCC company leaving needs a special resolution and the Registrar's approval. DMCC's older transfer guideline (2020) lists an AED 1,035 application fee. Treat that figure as a starting point and confirm it with DMCC, because the regulations have changed since then.
  • ADGM. The ADGM continuance checklist is written for companies from another jurisdiction. It asks for proof that the home jurisdiction allows the move and a directors' solvency certificate. ADGM's regulations also deal with moving out, but we have not checked that section against ADGM's own text.
  • DIFC. Part 13 of the DIFC Companies Law covers transfers into the DIFC (Article 140) and out of it (Article 145). Moving out needs a special resolution and the Registrar's authorisation.
  • Meydan. Its redomicile guide accepts UAE LLCs whose current zone allows the move. You need an exit certificate or no-objection letter issued within the last 30 days. Shareholders, activities and capital cannot change during the move.
  • JAFZA. Its 2016 regulations allow a company to continue into the zone, according to Al Tamimi. We could not find a published exit route.

We found no published transfer procedure for IFZA, DAFZ or the other zones we cover. That does not mean they refuse moves. Ask both zones in writing which rule they will apply before you start.

What are the steps to move a company between free zones?

The order varies by zone, but most moves follow this pattern:

  1. Check both ends. Confirm your current zone will release the company and your new zone will accept it. Check that your licensed activities appear on the new zone's activity list.
  2. Pass the shareholder resolution. Use the majority your articles and the new zone require (75% at DMCC).
  3. Apply to the new zone for pre-approval. This usually includes reserving your name and passing compliance checks.
  4. Get the no-objection letter or exit certificate from your current zone. Expect to settle fees, close the establishment card and deal with visas first. Meydan says the exit certificate comes only after those steps.
  5. Sign an office or desk agreement in the new zone. The office type sets your visa quota.
  6. Receive the continuation certificate and new licence. The old zone then removes the company from its register.
  7. Update everyone else. That means the FTA, your bank, contracts, your website and invoices.

What documents will you typically need?

The lists differ, but DMCC, ADGM and Meydan ask for broadly the same set:

  • current trade licence and certificate of incorporation
  • memorandum and articles of association, plus new articles for the new zone
  • shareholder (and sometimes board) resolution approving the move
  • register of shareholders and UBO declaration
  • passport copies (and visas or Emirates IDs) for shareholders, directors and managers
  • certificate of good standing or incumbency
  • no-objection letter or exit certificate from the current zone
  • office lease or flexi-desk agreement
  • solvency declaration (ADGM) and audited accounts (Meydan lists these)

What happens to your corporate tax registration and QFZP status?

Tax records. A re-domiciled company is the same legal person, so in principle it should not need a fresh corporate tax registration. The FTA has not published guidance on how a continuation shows up in EmaraTax, so confirm whether your TRN stays the same. Either way, the FTA's tax records amendment page says you must report changes to your licence, address or business activity within 20 working days. If you are late, you can be fined.

QFZP status. Your 0% rate on qualifying income does not travel with you automatically. Under the FTA's Free Zone Persons guide, the conditions are tested for each tax period. That means adequate substance in a free zone, qualifying income, the de minimis test, arm's-length pricing and audited financial statements. If the new zone means smaller premises, fewer staff, or activities outside the qualifying list, rerun the test before you move. Also check that the activity code on your new licence still matches what you actually do.

VAT. Moving can change whether you sit in a VAT designated zone, which affects how goods are treated. Ask your tax agent to review this before you move.

What happens to visas?

Visas are tied to the licence and establishment card. Meydan's guide says you must cancel visas and close the establishment card before the old zone issues an exit certificate. In practice, plan for visas to be cancelled under the old zone and issued again under the new one. Your new office type decides how many visas you can hold. Map out timing for each employee so nobody is left without status, and confirm the details with both zones' immigration desks.

How does this compare with liquidating and re-forming?

Before these rules, most owners set up a new company in the target zone, moved the business across, then closed the old one. That route still works, and it may be your only option if one of the zones has no transfer procedure.

Re-domicile (continuation) New company, then close the old one
Legal entity Same company, same history New company, new incorporation date
Contracts Generally carry over Novate or assign each one
Corporate tax Update existing records Register the new company within 3 months (PwC); late registration costs AED 10,000. File final returns for the old company before deregistering
Licence overlap Short Two licences until the old one closes
Visas Cancel and reissue under the new zone Same
Bank Update KYC with your existing bank Open a new account

There is a tax catch with the old route. Business Restructuring Relief, which can let you move assets between companies without triggering a taxable gain, is not available if either company is a QFZP in that tax period (Deloitte). For a profitable free zone business, that alone can make re-domiciling more attractive. For running costs in the new zone, see our year-one cost guide.

What to check before you act

  • Get written confirmation from both zones that they will release and accept the company, and ask which rule they are applying.
  • Speak to an FTA-registered tax agent about your TRN, QFZP status in the new zone, VAT and any gains on assets.
  • Tell your bank before you file anything. A change of registered address usually triggers new KYC checks.
  • Read your main contracts and loan documents for change-of-domicile or change-of-control clauses.
  • Plan visa timing for each employee and dependant.
  • Confirm all fees directly with the zones. We have not listed fees as current unless the zone publishes them.

This guide is general information, not legal or tax advice. uaefreezone.com is independent and is not affiliated with any free zone authority or government body.

General information only, not legal, tax or immigration advice. Free zone fees and rules change; confirm the current figures with the free zone authority before you commit. Spotted something out of date? Tell us.

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