Regulatory Framework  at  Dubai Silicon Oasis
What Documents are Required to Setup a Business? 

Download the Dubai Silicon Oasis company registration checklist to help you. 

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DIEZA Implementing Regulations, issued on 27 January 2023

The New Regulations are the corporate rules and regulations that determine the different legal structures that can be incorporated in the Free Zone and how they legally operate once incorporated. Together with a DSO company’s memorandum and articles of association (Regulation 21), the New Regulations provide the legal and contractual basis upon which a DSO company manages its affairs. The New Regulations were approved by Administrative Resolution No. (ADM LEGAL 001 2023) Regarding Approving DIEZA Implementing Regulations 2023.

Cabinet Resolution No. (54) of 2023 regarding defining free zones for the purposes of the Corporate Tax Law

Dubai Silicon Oasis free zone is considered a qualified free zone that meets the conditions stipulated in the federal legislations related to corporate income tax in the United Arab Emirates, where persons (companies) based in the free zone can be benefiting from a zero percent (0%) rate of the tax on its qualified income as specified by the Cabinet decisions and the ministerial decisions issued in this regard.

 

Ultimate Beneficial Ownership Requirements

Ultimate Beneficial Ownership (UBO) Documents

The following documents must be submitted as part of the application process:

  1. Ultimate Beneficial Ownership (UBO) Declaration Form (provided at the time of application).
  2. Certified copies of each UBO’s passport or national identity card, including an English translation where applicable.
  3. Proof of residential address for each UBO, such as a recent utility bill or a copy of the UBO’s residential lease, issued within the last three months.
  4. Corporate structure chart detailing the Dubai Silicon Oasis entity’s group shareholding structure up to the ultimate parent or holding company.
  5. One of the following documents for the Dubai Silicon Oasis entity’s ultimate parent or holding company:
    • A certified copy of the shareholder register (or equivalent document); or
    • A copy of the latest audited annual report listing members of senior management, including the Chairman and Board Members.
Corporate Tax
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Dubai Silicon Oasis is geographically designated and defined area in the United Arab Emirates and is considered a qualified free zone for the purposes of the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses and its amendments). This allows businesses operating in the Dubai Silicon Oasis Free Zone to benefit from a 0% Corporate Tax rate on qualifying income as specified by the relevant Corporate Tax Cabinet and Ministerial decisions. For more information on Corporate Tax Law, please refer to the website of Ministry of Finance
Dubai Unified License
Your Dubai Unified License (DUL) is the official recognition of your business identity and authorization to conduct economic activities in the Emirate of Dubai. It serves as the sole authoritative reference for operational, regulatory, and verification purposes and shall be read in conjunction with a valid and active trade license certificate. No economic activity may be conducted unless the DUL is issued and remains valid.
 
تُعد رخصة دبي الموحدة (DUL) السند الرسمي لهوية منشأتك وتصريحها بمزاولة الأنشطة الاقتصادية في إمارة دبي. كما تُعد المرجع الرسمي المعتمد
لجميع أغراض التشغيل والتنظيم والتحقق، ويجب قراءتها بالاقتران مع شهادة رخصة سارية وفعّالة. ولا يجوز مزاولة أي نشاط اقتصادي حتى يتم اصدار
.رخصة دبي الموحدة وتكون سارية



 
Arabic Section
Anti-Money Laundering Crime Legislations

 

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مرسوم بقانون اتحادي رقم (10) لسنة 2025 في شأن مواجهة جرائم غسل
الأموال ومكافحة تمويل الإرهاب وتمويل انتشار التسلح
تحميل
 
 

قرارمجلس الوزراءرقم )134( لسنة 2025 في شأن الالئحة التنفيذيةللمرسوم بقانون اتحادي رقم ) 10( لسنة 2025 في شأن مواجهة جرائم غسل األموال ومكافحةتمويل اإلرهاب وتمويل انتشارالتسل

تحميل
 

قرار مجلس الوزراء رقم (71) لسنة 2024 بشأن تنظيم المخالفات والجزاءات الإدارية التي توقع على المخالفين لإجراءات مواجهة غسل الأموال ومكافحة تمويل الإرهاب الخاضعين لرقابة وزارة العدل ووزارة الاقتصاد.
تحميل

قانون رقم (6) لسنة 2023 بإنشاء مؤسسة دبي للتسجيل والترخيص التجاري
تحميل
قرار المجلس التنفيذي رقم (5) لسنة 2024 باعتماد مبادئ تسهيل رحلة المستثمر
تحميل

قرار المجلس التنفيذي رقم (11) لسنة 2025 بشأن تنظيم مزاولة منشآت المناطق الحرة
تحميل

مرسوم رقم (13) لسنة 2024 بإنشاء النافذة الرقمية الموحدة لتأسيس الشركات
تحميل
 

English Section
Anti-Money Laundering  Crime Legislations
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Cabinet Decision No. 74/2020 Concerning the UAE List of Terrorists and the Implementation of UN Security Council Decisions Relating to Preventing and Countering Financing Terrorism and Leveraging Non-Proliferation of Weapons of Mass Destruction, and the Relevant Resolutions
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Cabinet Resolution No. (134) of 2025 Regarding the Executive Regulations of Federal Decree by Law No. (10) of 2025 Regarding Anti-Money Laundering, and Combating the Financing of Terrorism and Proliferation Financing
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Federal Decree by Law No. (10) of 2025 Regarding Anti-Money Laundering, and Combating the Financing of Terrorism and Proliferation Financing
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Cabinet Decision No (109) of 2023 on regulating the procedures of the beneficial owner procedures
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Decree No. (13) of 2024 Establishing the Unified Digital Window for Establishing Companies in the Emirate of Dubai
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Executive Council Resolution No. (5) of 2024 Approving the Principles of Facilitating the Investor Journey in the Emirate of Dubai
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Executive Council Resolution No. (11) of 2025 Regulating the Conduct of Free Zone Establishments’ Activities
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Law No. (6) of 2023 Establishing the Dubai Business Registration and Licensing Corporation
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Cabinet Resolution No. (132) of 2023 Concerning the Administrative Penalties against Violators of The Provisions of the Cabinet Resolution No. (109) of 2023 Concerning the Regulation of Beneficial Owner Procedures
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Compliance
Complying with UAE Law

As a responsible entrepreneur, you are obliged to comply with laws that

  • govern your business
  • protect labour rights, consumer rights and intellectual property rights
  • protect health and environment and ensure safety
  • govern the free zone in which your business is set up in

Laws governing your business

Your business will be governed by Dubai Silicon Oasis / Dubai Integrated Economic Zones Authority and in some cases might be additionally governed by another government entity. Specific laws relating to the type of business activity you conduct will also govern your business.

General laws relating to businesses are:

Laws protecting labour rights, consumer rights and intellectual property rights

The UAE has specific laws to ensure protection of labour rights, consumer rights and intellectual property rights. Links to the important laws is provided below. As a business owner, it is your responsibility to keep yourself updated and comply with these laws. Failure to comply with the laws could attract penalties as decided by the respective laws and competent courts.

Laws and regulations

Download Name Change / Conversion of DSO Members

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List Of Inactive Companies

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Reduction of Capital For Entities

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