ZonesCorp Abu Dhabi: Industrial Company Formation Guide

ZonesCorp, the Higher Corporation for Specialized Economic Zones, is Abu Dhabi’s primary engine for industrial development. Established in 2004 under the Abu Dhabi Government and now operating as part of AD Ports Group, ZonesCorp develops and manages purpose-built industrial cities that together account for roughly half of Abu Dhabi’s non-oil GDP. If you are looking to set up a manufacturing, production, or industrial business in Abu Dhabi, ZonesCorp is the natural starting point.

Unlike many UAE free zones that accommodate trading, consulting, or technology businesses, ZonesCorp has a single clear focus: industrial activity. That means chemicals, food processing, metals and engineering, oil and gas services, construction materials, automotive businesses, and a wide range of other manufacturing and assembly operations. The zones are built to handle serious industrial workloads, with world-class utility connections, dedicated logistics corridors, and workers’ accommodation cities on-site.

This guide covers everything you need to know about forming a company through ZonesCorp: which zones are available, what licences and entities are permitted, how the setup process works step by step, what the fees and capital requirements are, and how ZonesCorp compares with other Abu Dhabi industrial destinations.

What Is ZonesCorp and Who Regulates It?

ZonesCorp, formally known as the Higher Corporation for Specialized Economic Zones, is a government-backed entity incorporated in Abu Dhabi in 2004. Its mandate is to plan, develop, manage, and operate specialised economic zones across the Emirate of Abu Dhabi. Since its integration into the AD Ports Group, ZonesCorp has benefited from enhanced logistics connectivity and a broader commercial network that spans ports, free zones, and economic cities.

According to ZonesCorp’s official guidance, the corporation has invested more than USD 1 billion (AED 3.67 billion) in infrastructure across its zones, attracting in excess of USD 20 billion (AED 73.4 billion) in manufacturing and logistics ventures. A further USD 3 billion (AED 11 billion) has been committed to Workers’ Residential Cities, which are purpose-built accommodation compounds for the industrial workforce.

ZonesCorp is not a typical free zone authority. It does not issue trading or service licences. Its entire purpose is to create a conducive environment for industrial and manufacturing investors, providing them with serviced land, utilities, logistics access, administrative support, and workforce accommodation in one integrated proposition.

Which Industrial Zones Does ZonesCorp Operate?

Industrial City of Abu Dhabi (ICAD)

ICAD is ZonesCorp’s flagship industrial development, located on the outskirts of Abu Dhabi city and spreading over 40 square kilometres. It is home to more than 880 industrial sites and is divided into multiple clusters, each designed for a specific category of industry. ICAD benefits from proximity to three major ports: Mussafah Port (10 km), Mina Zayed Port (30 km), and Khalifa Port (60 km), making it one of the best-connected industrial destinations in the Gulf region.

ICAD accommodates heavy and light industries side by side, covering sectors such as chemicals and plastics, metals and engineering, construction materials, oil and gas services, food and beverage, textiles, wood and paper, and high-tech manufacturing. The zone is connected to all major utilities, including water, power, telecommunications, and natural gas.

Al Ain Industrial City (AAIC)

AAIC is ZonesCorp’s inland industrial zone, situated approximately 20 km from the city of Al Ain and covering around 10 square kilometres. It is well suited to light manufacturing operations, agricultural processing, construction materials production, chemical and plastic industries, and small-scale service and repair workshops. Land rates at AAIC are lower than at ICAD, making it attractive for cost-conscious operators.

Rahayel Automotive City

Rahayel is ZonesCorp’s specialist automotive destination, spanning 12.3 square kilometres. It is the first purpose-built automotive city in the region and is designed to host manufacturers, distributors, new and used car showrooms, auction houses, service centres, and dealers. Phase two of Rahayel was launched in 2021, with further development ongoing. Investors with automotive-sector activities should contact ZonesCorp’s Business Development team for the latest plot availability.

SME Prefab Warehouses and Factories

ZonesCorp’s Prefab Warehousing and SME Factories complex sits within the Industrial City of Abu Dhabi and provides ready-built light industrial units for small and medium-sized businesses. These units come fitted with standard utility connections and are available on shorter lease terms than full land plots, making them an ideal entry point for SMEs that do not yet require a large custom-built facility.

Workers’ Residential Cities

To support the significant workforce requirements of industrial operators, ZonesCorp has developed dedicated Workers’ Residential Cities adjacent to its industrial zones. These provide comfortable, compliant accommodation for workers, reducing commute times and ensuring operators meet UAE labour accommodation standards. According to ZonesCorp, USD 3 billion (AED 11 billion) has been invested in these residential developments to date.

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What Types of Companies and Business Structures Are Permitted?

ZonesCorp permits a range of company structures, giving investors flexibility in how they organise ownership and liability. The structures available include:

  • General Partnership Company
  • Limited Partnership
  • Partnership Limited with Shares
  • Limited Liability Company (LLC)
  • Private Joint Stock Company
  • Public Joint Stock Company
  • Branch Office of a foreign or local company
  • Local Establishment
  • Joint Venture Company

The most popular structure among foreign investors is the Limited Liability Company (LLC), which requires a minimum share capital of AED 250,000 (approximately USD 68,000). Branch offices are commonly used by existing international businesses that want to establish a manufacturing presence in Abu Dhabi without creating a separate legal entity.

It is important to note that ZonesCorp issues only one type of licence: the Industrial Licence. Unlike free zones such as ADGM or DIFC, there are no trading, professional, or services licences available here. Every business registered through ZonesCorp must carry out genuine industrial or manufacturing activity on the leased land.

What Business Activities Are Permitted in ZonesCorp?

ZonesCorp’s permitted activities cover the full breadth of industrial and manufacturing operations. The following sectors are explicitly accommodated:

  • Chemicals and plastic processing
  • Food and beverage manufacturing
  • Oil and gas product manufacturing and related services
  • Textiles and leather accessories production
  • Construction materials and building products
  • Metals and engineering products
  • Product assembly operations
  • Wood and paper manufacturing
  • Fiberglass and plastic composites
  • Automotive manufacturing, distribution, and services (primarily Rahayel)

Activities that fall outside these categories may be considered on a case-by-case basis, subject to a fiscal, environmental, and operational synergy evaluation. Potential investors with niche industrial activities should submit a preliminary inquiry to ZonesCorp’s Business Development team, which can advise on suitability before a formal application is lodged.

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How Do You Set Up a Company in ZonesCorp? Step-by-Step Process

Step 1: Identify Your Zone and Activity

Begin by confirming which ZonesCorp zone best suits your industrial activity and operational scale. ICAD is the primary choice for most heavy and light industries; AAIC suits operations with a more regional, inland focus; Rahayel is reserved for automotive sector businesses; and the SME Prefab complex is ideal for smaller operators.

Step 2: Submit a Land Application

Once your zone and activity are confirmed, submit a completed Land Application Form. This can be done online through ZonesCorp’s e-services portal or in person at a ZonesCorp office. A non-refundable processing fee of AED 5,000 applies to every land application.

Step 3: Site Visit and Plot Evaluation

ZonesCorp’s team will arrange a guided site visit so you can assess the available plots. You will be shown options that match your stated activity and facility requirements, including plot size, utility connections, and cluster positioning.

Step 4: Receive an Offer Letter

Once ZonesCorp’s Land Committee approves your chosen plot, a formal offer letter is issued. This letter sets out the commercial terms of the land lease, including the annual lease rate per square metre, the service charge, the lease term, and any additional conditions. Review this document carefully before proceeding.

Step 5: Sign the Land Lease Agreement

If you accept the offer letter’s terms, a land lease agreement is prepared and signed by all parties. This is the foundational legal document for your presence in the zone.

Step 6: Apply for a Preliminary Industrial Licence

Immediately after signing the pre-lease agreement, submit an application for a Preliminary Industrial Licence. This licence allows you to enter the land, begin construction planning, and engage contractors. Without it, you cannot commence any construction activity on the plot.

Step 7: Obtain Environmental Approval

ZonesCorp forwards your application to the Environment Department for review. Environmental approval is mandatory before any construction permit can be issued, and you will need to provide a feasibility study, production area plan, and supporting data from the Abu Dhabi Environment Agency (EAD) as part of this process.

Step 8: Building Permit and Construction

Once environmental approval is granted, ZonesCorp issues the building permit. Construction of your facility can then commence. During this phase, ZonesCorp’s infrastructure team provides utility connections and oversees compliance with zone-specific building requirements.

Step 9: Obtain the Permanent Industrial Licence

After construction is complete and your facility passes inspection, you apply for the Permanent Industrial Licence from the Abu Dhabi Department of Economic Development (ADDED). This is the licence that authorises you to begin commercial production. The entire process from land application to permanent licence typically takes 20 to 30 working days for standard applications.

Step 10: Complete ADDED Registration

The final industrial licence is issued by ADDED, Abu Dhabi’s primary business registration authority. ZonesCorp coordinates this process through its One-Stop Shop (OSS) service, which connects investors with ADDED, the Environment Department, the Ministry of Human Resources and Emiratisation (MOHRE), the Immigration Department, and the Ministry of Health, all from a single point of contact.

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What Documents Are Required for ZonesCorp Company Registration?

The documentation requirements vary depending on whether you are forming a new entity or establishing a branch of an existing company. The core documents required are as follows:

For a New Company

  • Completed Land Application Form (available on ZonesCorp’s e-services portal)
  • Passport copies of all partners or shareholders
  • Memorandum and Articles of Association (attested and translated into Arabic where required)
  • Board resolution authorising the establishment (for corporate shareholders)
  • Power of attorney (if a representative is acting on behalf of investors)
  • Approved and registered company name from ZonesCorp
  • Feasibility study for the proposed industrial activity
  • Factory production and operations area plan
  • Membership certificate from Abu Dhabi Chamber of Commerce and Industry
  • Scientific and environmental data from the Abu Dhabi Environment Agency (EAD)
  • Valid lease contract (once the land agreement has been executed)
  • Land plan approved by ZonesCorp

For a Branch Office

  • Parent company commercial registration certificate (attested)
  • Board resolution approving the establishment of a UAE branch
  • Audited financial statements of the parent company (latest two years)
  • Power of attorney appointing the branch manager
  • Passport copy of the branch manager
  • Parent company Memorandum and Articles of Association (attested)

All foreign documents must be attested by the relevant country’s Ministry of Foreign Affairs and then countersigned by the UAE Embassy in that country, followed by verification at the UAE Ministry of Foreign Affairs and International Cooperation (MOFAIC). Arabic translation by a UAE-certified legal translator is required for documents in other languages.

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What Are the Government Fees and Setup Costs?

ZonesCorp does not publish a single all-inclusive fee schedule because costs depend heavily on plot size, zone, and the specific industrial activity. However, the confirmed cost components are set out in the table below.

Item ICAD (AED) AAIC (AED) Notes
Land lease rate (per sqm/year) 20 to 25 10 to 13 Varies by plot size and zone cluster
Annual service charge 3 per sqm 3 per sqm Both zones subject to service charge
Land application fee AED 5,000 AED 5,000 Non-refundable processing fee
LLC minimum share capital AED 250,000 AED 250,000 ~USD 68,000
Industrial licence (government fee) Per ADDED schedule Per ADDED schedule Verify on TAMM portal

Land lease rates at ICAD range from AED 20 to AED 25 per square metre per year, while AAIC plots are priced between AED 10 and AED 13 per square metre per year. Both zones carry an additional annual service charge of AED 3 per square metre, which covers maintenance of shared infrastructure and common area services. The land application processing fee of AED 5,000 is non-refundable and is payable upon submission.

Government fees for the industrial licence itself are set by ADDED and vary based on the activity classification. The most current ADDED fee schedule is available on the TAMM portal (tamm.abudhabi), which is Abu Dhabi’s unified government services platform. You should verify current ADDED fees on TAMM before finalising your budget.

On top of government fees, investors should budget for facility construction costs, utility connection charges, recruitment and visa expenses, and professional fees for legal and consultancy support. ZonesCorp’s own Business Development team can provide indicative total investment estimates for standard plot sizes during an initial enquiry meeting.

What Is the Minimum Share Capital Requirement?

For a Limited Liability Company (LLC) registered through ZonesCorp, the minimum share capital requirement is AED 250,000 (approximately USD 68,000). This capital must be deposited in a UAE bank account and evidenced by a bank letter at the time of company formation.

For other company structures such as a Branch Office or Local Establishment, there is no fixed minimum share capital requirement, although ZonesCorp and ADDED may assess financial standing as part of the application review. Joint Stock Companies are subject to higher capital requirements under UAE Federal Law No. 32 of 2021 (the Commercial Companies Law), which investors should review with a qualified UAE legal adviser.

ZonesCorp does not itself impose capital requirements beyond those set by UAE federal law and ADDED’s guidelines. The AED 250,000 LLC threshold is therefore a federal requirement, not a zone-specific one.

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How Many Visas Can I Obtain and How Does Visa Processing Work?

ZonesCorp does not apply a per-square-metre visa quota in the same way that office-based free zones do. Visa quotas for industrial operators are assessed in relation to the scale of the industrial operation, the facility size, and the activity type, in consultation with the Ministry of Human Resources and Emiratisation (MOHRE) and the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP).

One of ZonesCorp’s notable operational advantages is its dedicated Foreign Labour Services division, which processes and issues labour visas and work permits within 24 hours. The division operates as a one-stop interface connecting with MOHRE, the Immigration Department, the Department of Nationalization and Residency, the Ministry of Health, and the Federal Authority for Identity and Citizenship. This significantly reduces the administrative burden on industrial operators managing large workforces.

Investors should also note that UAE Federal Decree-Law No. 33 of 2021 (the Labour Law) governs employment terms for all workers, and ZonesCorp’s OSS team can assist with ensuring compliance from day one. Workers housed in ZonesCorp’s Residential Cities are covered by the zone’s own accommodation standards, which align with UAE Ministry of Human Resources requirements.

What Facilities and Office Options Are Available?

ZonesCorp offers several facility options to accommodate businesses at different stages of growth:

Serviced Industrial Land Plots

The primary offering across ICAD and AAIC is fully serviced industrial land. Plots vary in size from small light-industrial parcels to very large heavy-industry land banks. All plots come with access to water, electricity, telecommunications, and natural gas. Plot sizes and cluster assignments are agreed during the site visit stage.

SME Prefab Warehouses and Light Industrial Units

For businesses that are not yet ready to commit to a full custom-built facility, ZonesCorp’s prefab warehouse complex within ICAD offers ready-built units. These are equipped with standard utility connections and are available on more flexible lease terms, providing a lower-risk entry point for smaller manufacturers and light industrial operators.

Automotive Facilities at Rahayel

Rahayel offers specialist automotive infrastructure spanning 12.3 square kilometres. Facilities are designed specifically for the automotive supply chain, including showroom-grade frontage, service workshop layouts, auction facilities, and storage for large vehicle inventories.

Workers’ Residential Cities

Workers’ Residential Cities are purpose-built accommodation complexes located adjacent to the industrial zones. They provide single-occupancy and shared rooms, canteens, recreational facilities, medical centres, and transport connections to the industrial sites. Leasing accommodation in these cities ensures operators meet the UAE’s accommodation standards for their workforce without having to arrange external housing.

Utility and Logistics Infrastructure

According to ZonesCorp’s official information, all zones benefit from connections to all major utilities including water, power, telecom, and natural gas. Logistics access is a particular strength: ICAD sits within 60 km of three sea ports (Mussafah at 10 km, Mina Zayed at 30 km, and Khalifa Port at 60 km), and is well positioned relative to Abu Dhabi International Airport for air freight operations.

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What Are the Key Benefits of Setting Up in ZonesCorp?

ZonesCorp offers a compelling package of benefits for industrial investors. The core advantages are:

Tax and Financial Benefits

Individual investors in ZonesCorp pay no personal income tax in the UAE. At the corporate level, the UAE’s corporate tax regime (effective June 2023) applies a 9% rate on taxable profits above AED 375,000, per the Federal Tax Authority’s guidance. Profits up to AED 375,000 (approximately USD 102,000) are taxed at 0%. Capital and profits may be fully repatriated with no restrictions on foreign exchange transfer.

Raw materials and machinery imported for industrial production benefit from duty-free treatment under the UAE’s industrial development incentives, reducing the landed cost of inputs compared with importing into a non-free zone context.

World-Class Infrastructure

ZonesCorp has invested more than USD 1 billion in zone infrastructure, creating facilities that meet the specifications of global industrial operators. The zones include dedicated heavy-duty road networks, utility corridors, and industrial-grade utility supply systems capable of handling continuous high-demand operations.

Strategic Location and Port Access

ICAD’s proximity to three sea ports within a 60 km radius provides manufacturers with cost-effective options for importing raw materials and exporting finished goods. Mussafah Port, just 10 km from ICAD, is particularly useful for bulk cargo. This port connectivity, combined with proximity to Abu Dhabi International Airport, makes ZonesCorp one of the best-located industrial destinations in the UAE.

Cluster-Based Synergies

ZonesCorp’s zones are organised on a cluster-based model, grouping related industries together to create supply-chain synergies within the zone. A plastics processor, for example, may find component suppliers, packaging companies, and logistics providers operating in adjacent plots, reducing transport and procurement costs. According to ZonesCorp’s official guidance, this cluster approach enables complete convergence within the business supply chain.

One-Stop Shop Administrative Services

ZonesCorp’s OSS service connects investors with all relevant government departments from a single point of contact: ADDED, MOHRE, the Immigration Department, the Ministry of Health, and others. This eliminates the need to navigate multiple government offices independently, reducing setup time and administrative costs considerably.

Are There Any Unique Advantages or Incentives?

Beyond the standard free-zone benefits, ZonesCorp offers several distinctive features that set it apart from other Abu Dhabi industrial destinations:

24-Hour Labour Visa Processing

ZonesCorp’s Foreign Labour Services division commits to processing and issuing labour visas and work permits within 24 hours. For large industrial operations that may need to onboard dozens or hundreds of workers rapidly, this is a material operational advantage that is not commonly matched by other zones.

Rahayel: The Region’s First Dedicated Automotive City

Rahayel, covering 12.3 square kilometres, is the first purpose-built automotive city in the Middle East and North Africa region. For businesses in the automotive supply chain, this creates a unique cluster effect with ready-made market access, sector-specific infrastructure, and a built-in customer base of other automotive operators within the same zone.

Workers’ Accommodation at Scale

The scale of ZonesCorp’s Workers’ Residential Cities (USD 3 billion invested) means that industrial operators can house large workforces in compliant, well-equipped accommodation without having to arrange and manage external housing. This simplifies HR operations and ensures regulatory compliance with the Ministry of Human Resources’ accommodation standards.

SME Entry Path

ZonesCorp’s Prefab Warehousing and SME Factories complex provides a lower-commitment entry route for smaller operators. Rather than committing to a full land lease and custom construction, an SME can begin operations in a ready-built unit, test the market, and scale to a larger plot when ready.

Integration with AD Ports Group

ZonesCorp’s integration with AD Ports Group, which operates Khalifa Port and multiple other UAE port and logistics assets, gives ZonesCorp tenants preferential access to port services and logistics solutions across the AD Ports network. This includes potential benefits in port storage, customs facilitation, and logistics coordination.

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How Does ZonesCorp Compare to Other Abu Dhabi Industrial and Free Zone Options?

Abu Dhabi Industrial Zone Comparison: ZonesCorp vs KEZAD vs ADAFZ

FeatureZonesCorpKEZAD (KIZAD)ADAFZ
FocusHeavy & light industrialIndustrial & logisticsAviation & aerospace
Licence typeIndustrial onlyMultiple typesMultiple types
LocationMussafah / Al AinAl TawilaAbu Dhabi Airport
Port access3 ports within 60 kmKhalifa Port on-siteAirport logistics
Visa processing24-hour turnaroundStandardStandard
SME facilitiesPrefab factories/warehousesYesLimited

ZonesCorp is the UAE’s largest operator of purpose-built industrial zones and is the natural first choice for any heavy or light manufacturing business targeting Abu Dhabi. Its closest comparators in Abu Dhabi are:

KEZAD (Khalifa Economic Zones Abu Dhabi)

KEZAD, formerly known as KIZAD, is located at Al Tawila between Abu Dhabi and Dubai and is directly connected to Khalifa Port. It is a strong alternative for manufacturers who need direct port-side access and whose activities have a significant logistics or trade component alongside manufacturing. Unlike ZonesCorp, KEZAD issues multiple licence types including trading and logistics licences, making it more flexible for mixed-activity businesses.

Abu Dhabi Airports Free Zone (ADAFZ)

ADAFZ is located at Abu Dhabi International Airport and caters primarily to aviation, aerospace, MRO (maintenance, repair, and overhaul), and logistics businesses. It is not a like-for-like alternative to ZonesCorp for general manufacturing, but is a specialist option for aviation-adjacent industrial activities.

ADGM (Abu Dhabi Global Market)

ADGM is a financial free zone on Al Maryah Island. It is not relevant for industrial or manufacturing businesses, focusing instead on financial services, asset management, and professional services. Comparing it with ZonesCorp is only meaningful if an investor is considering whether to set up a holding or management company alongside an industrial operation.

Abu Dhabi Mainland (ADDED)

Setting up an industrial business on Abu Dhabi mainland through ADDED rather than through ZonesCorp is possible, but mainland industrial businesses may not benefit from the same cluster infrastructure, workers’ accommodation, or utility connections that ZonesCorp provides. ZonesCorp’s zones essentially offer a premium industrial park environment on top of the standard mainland licensing framework.

Tips for Setting Up in ZonesCorp

Here are five practical things to know before you apply:

  1. Contact ZonesCorp’s Business Development team before submitting your land application. An initial meeting allows the team to match you with the right zone and cluster for your activity, and to give you a realistic land availability picture before you commit the AED 5,000 application fee.
  2. Prepare your feasibility study early. The environmental approval stage requires a detailed feasibility study and production area plan. Getting this document drafted by a qualified industrial engineer before you start the process avoids delays at a critical stage.
  3. Factor in the full land cost, not just the lease rate. Add the AED 3/sqm annual service charge to your lease rate calculation from the outset. For a 5,000 sqm ICAD plot at AED 22/sqm, that is AED 110,000 in lease fees plus AED 15,000 in service charges each year, before utility and construction costs.
  4. Use ZonesCorp’s One-Stop Shop for all government registrations. The OSS service coordinates with ADDED, MOHRE, and Immigration simultaneously, which can save weeks compared with visiting each authority independently. Do not attempt to manage these registrations in parallel on your own if this is your first UAE company.
  5. Check activity eligibility early for niche sectors. If your industrial activity sits outside the core ZonesCorp sectors (for example, advanced manufacturing, biotechnology, or defence-related production), submit a preliminary activity description to ZonesCorp before investing time in a formal application. Niche activities require a case-by-case assessment and may add to the timeline.

Set Up Your ZonesCorp Company with BusinessSetupHQ

Navigating the ZonesCorp application process, from selecting the right zone and preparing your feasibility study to coordinating with ADDED and securing your industrial licence, involves multiple steps, multiple government authorities, and detailed documentation. Getting any part of it wrong can cost weeks.

BusinessSetupHQ has more than 22 years of combined experience helping foreign investors, SMEs, and large corporates establish industrial and manufacturing businesses across Abu Dhabi, Dubai, and the Northern Emirates. Our team has handled ZonesCorp applications, ADDED registrations, and MOHRE processes many times over, and we know how to get your application through cleanly and quickly.

We offer a free initial consultation to assess your business activity, recommend the most suitable structure, and give you a clear cost and timeline estimate before you commit to anything. Get in touch with us at businesssetuphq.com to book your consultation.

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Frequently Asked Questions About ZonesCorp Company Formation

ZonesCorp issues only one type of licence: the Industrial Licence. There are no trading, services, or professional licences available. Every business registered in ZonesCorp’s zones must carry out genuine industrial or manufacturing activity on its leased land.

According to ZonesCorp’s official guidance, the full process from land application to permanent industrial licence takes approximately 20 to 30 working days for routine applications. Complex activities requiring additional environmental or technical reviews may take longer.

An LLC registered through ZonesCorp requires a minimum share capital of AED 250,000 (approximately USD 68,000). Branch offices and Local Establishments do not have a fixed minimum capital, although financial standing is assessed during the application.

Yes. Companies established in ZonesCorp’s zones are free zone entities and may be 100% foreign-owned. This is in contrast to most Abu Dhabi mainland businesses, which are now also able to be 100% foreign-owned in many sectors following amendments to the UAE Commercial Companies Law. Your legal adviser can help you determine the most appropriate structure for your specific activity.

Yes. ZonesCorp’s Foreign Labour Services division processes labour visas and work permits for employees of zone companies. Business owners and investors can also obtain investor or partner visas through the standard UAE residency framework. Visa quotas are not fixed by a per-square-metre formula but are assessed based on the scale and nature of the industrial operation, in consultation with MOHRE.

Yes. UAE Federal Corporate Tax applies to all businesses in the UAE, including those in free zones and economic zones, from their relevant tax period beginning on or after 1 June 2023. The rate is 9% on taxable profits above AED 375,000, with a 0% rate on profits up to that threshold, per the Federal Tax Authority’s guidance. Free zone entities that meet the conditions of a Qualifying Free Zone Person may benefit from a 0% rate on qualifying income. Investors should seek advice from a UAE-registered tax professional to determine their specific position.

The Preliminary Industrial Licence is issued after the pre-lease agreement is signed and allows the investor to enter the land and commence construction. It is an interim authorisation, not a production licence. The Permanent Industrial Licence is issued by ADDED after construction is complete and the facility passes inspection, and it authorises the business to begin commercial production operations.

ZonesCorp operates a Prefab Warehousing and SME Factories complex within the Industrial City of Abu Dhabi. These ready-built units come with standard utility connections and are available on more flexible lease terms than full land plots, making them suitable for SMEs that are not yet ready to invest in a custom-built facility. This provides a practical stepping stone before scaling to a larger industrial plot.

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