Key takeaways
- You can sometimes change free zones without closing your UAE company: Article 15 bis of the Commercial Companies Law, in force since 15 October 2025, allows a company to move its registration between authorities while keeping its legal personality.
- A UAE company can only move if both the free zone it leaves and the authority it joins have a published route; some free zones publish one, others don't, so the first step is a written question to both.
- RAKEZ, one free zone that publishes an outbound route, charges AED 3,000 for the no objection certificate and AED 2,000 for the transfer itself (as of October 2026), with processing quoted at 2 to 5 working days.
- A UAE company that changes its licensing authority must tell the Federal Tax Authority (FTA) within 20 working days of the change, because the trade licence details sit on its corporate tax registration.
- If neither free zone offers a transfer route, the fallback is to incorporate a new company, move visas, contracts and bank accounts across, and then cancel the old licence.
Can you change your free zone without closing your company?
Yes, in some cases. A company that "re-domiciles" keeps the same legal entity, so its contracts and history continue; what changes is the authority that licenses it. Where the receiving or leaving free zone has no route, the only option is a new company and a closure of the old one.
The word to look for is re-domiciliation (also called continuation or transfer of incorporation). Meydan Free Zone describes it as a process where the company keeps its legal identity and only the licensing authority changes, and RAKEZ describes its own service as moving registration out of RAKEZ without closing the company and creating a new one. Neither zone's page is a guarantee for your company: each authority reviews ownership, capital and licensed activities against its own rules.
What does the law say about moving a company between free zones?
Federal Decree-Law No. 20 of 2025 added Article 15 bis to the Commercial Companies Law (Federal Decree-Law No. 32 of 2021), and it took effect on 15 October 2025. It lets a company transfer its entry in the commercial register from one competent authority to another, including between free zones and between a free zone and the mainland, without affecting its continuity or legal personality.
The conditions, as summarised by law firms that have reviewed the text, are:
- a special resolution of the general assembly, or an absolute majority of the partners;
- registers that are technically able to carry out the transfer;
- no legal restrictions on the company's register entry;
- approval from the authorities involved;
- publication of the transfer decision.
Transfers involving financial free zones such as DIFC and ADGM are left to separate Cabinet controls. Implementing regulations were still being introduced when the law-firm commentary was published in December 2025, so the day-to-day process depends on what each free zone has published. Treat the law as the door, and each free zone's own rules as the lock.
How do you move a company from one free zone to another?
You start with the zone you are leaving, not the one you are joining, because its no objection certificate (NOC) and exit clearance gate everything else. The sequence below follows the published processes of Meydan Free Zone and RAKEZ; other zones differ.
- Write to both free zones and ask which rule or procedure allows the move, and what each charges.
- Pass a special resolution of the shareholders approving the transfer (RAKEZ publishes a template).
- Clear all fees, fines and penalties on the existing licence.
- Apply to the current free zone for an NOC; the leaving zone may also issue an exit certificate once visa and establishment card cancellations are done.
- Apply to the receiving free zone with the existing trade licence, shareholder certificates and owners' passport copies; the receiving zone may ask for a certificate of continuation or equivalent.
- Cancel employee visas and the establishment card before the old licence is cancelled.
- Receive the new licence, then re-issue visas, establishment card, tax and bank records under the new authority.
| Item | RAKEZ (leaving) | Meydan Free Zone (joining) |
|---|---|---|
| Route name | Re-domicile / transfer of incorporation | Re-domiciliation |
| NOC fee | AED 3,000 | Not published |
| Transfer fee | AED 2,000 | Not published |
| Processing time | 2 to 5 working days | Not published; depends on exit from the old zone |
| Key documents | NOC, special resolution, certificate of continuation from the new authority | Current trade licence, shareholder certificates, passport copies, NOC from the old zone |
Accurate as of 09 October 2026, from each free zone's own website. RAKEZ also lists outstanding RAKEZ fees and external authority charges on top.
What happens to visas, tax registration and bank accounts when you change free zone?
Visas, the establishment card and bank records are tied to the licensing authority, so most of them are cancelled and re-issued rather than carried over. Your tax registrations stay with the company, but the details on them need updating.
Meydan says visas and establishment cards are re-issued under the new licence, that VAT must be re-registered with the FTA, and that banking may need fresh onboarding and KYC. RAKEZ says employee visas must be cancelled before the licence is, and that investor, partner and manager visas are cancelled as part of licence cancellation.
For tax, the FTA's Tax Records Amendment service requires registrants to report changes to details such as the business name, principal place of business address, primary business activities, trade licence amendments and authorised signatory within a maximum of 20 working days. The FTA page does not state the penalty amount for late notification, so check the current administrative penalty rules before you assume a figure. If you'd rather not track these dates by hand, the free UAE compliance calendar lists them for your company.
Free zone tax status also needs a second look. Under the FTA's guide on Free Zone Persons, a company that fails the Qualifying Free Zone Person conditions loses 0% treatment for the current tax period and the next four. The guide does not address a move between free zones, so confirm that the new licence and activities still qualify before you sign.
20 working days: the maximum period to tell the FTA about a change in your registered business details, including trade licence changes. Source: FTA Tax Records Amendment service (tax.gov.ae), checked 09 October 2026.
Can you keep your free zone licence and trade on the mainland instead?
For Dubai free zone companies, often yes, and it can be a better fit than moving. Dubai Executive Council Resolution No. 11 of 2025 lets non-financial free zone companies operate on the Dubai mainland through a branch licence or a temporary permit approved by the Department of Economy and Tourism (DET), without re-domiciling.
On 8 October 2025 Dubai launched a Free Zone Mainland Operating Permit: AED 5,000 for six months, renewable at the same fee, open to free zone companies holding a Dubai Unified Licence and covering non-regulated activities such as technology, consultancy, design, professional services and trading in the first phase. The Dubai Media Office states that mainland-related revenue is subject to 9% corporate tax and that separate financial records must be kept. The branch licence fee is reported by advisers but wasn't confirmed on an official page, so ask the DET for the current figure.
| Route | Legal effect | Notes (as of 09 October 2026) |
|---|---|---|
| Re-domicile to another free zone | Same company, new licensing authority | Needs both authorities to agree; visas and bank records re-issued |
| Re-domicile to the mainland | Same company, new licensing authority | Allowed in principle under Article 15 bis; confirm the current process with the receiving authority |
| Mainland branch or permit (Dubai) | Free zone parent keeps its licence | Branch is not a separate legal entity; separate accounts required |
| New company, close the old one | New legal entity | Contracts and assets must be novated or assigned |
What if your free zone has no transfer route?
Then the safe path is a new company, run in parallel with the old one until everything has moved. Open the new company, get its licence, establishment card and bank account, register for corporate tax, move staff visas, novate customer and supplier contracts, and only then cancel the old visas, establishment card and licence.
The old company must be closed properly: cancel the licence, then deregister for corporate tax and VAT if registered. RAKEZ states that, after its certificate is issued, the company must cancel its records on the FTA portal to avoid penalties, which is a reminder that an old registration left open keeps generating filing obligations.
What most guides don't tell you
- The NOC comes first, and it can stall on small debts. Free zones will not issue an NOC or exit certificate until fees, fines and penalties on the old licence are cleared, and RAKEZ also asks for third-party clearances, bank approval for any mortgage on the facility, and the premises returned to original condition. Check these before you pay the new zone anything.
- A continuing entity can still trigger a fresh bank review. Even when the legal entity continues, your bank, landlord and customers hold records showing the old licensing authority. Meydan notes banking may need fresh KYC, so expect the bank to look at the company again.
- Changing zones can change your tax answer. Free zone corporate tax treatment depends on the Qualifying Free Zone Person conditions, and a mainland branch's profits are taxed at 9% under the FTA guide. A move that adds mainland activity can cost you more tax than the licence fee you saved.
Which deadlines apply to your company?
A change of licensing authority starts several clocks at once: the FTA notice period, visa and establishment card re-issue, and the new licence's renewal date. The free UAE compliance calendar is a calendar of your company's UAE tax and compliance deadlines, personalised from a few questions, as a PDF and calendar file.
Frequently asked questions
How do I move my company from a free zone to the mainland?
Under Article 15 bis of the Commercial Companies Law, a company can in principle move its registration from a free zone to a mainland authority while keeping its legal personality, but both authorities must approve, so confirm the current process with the Department of Economy and Tourism (DET) or the relevant emirate's licensing department. If the mainland authority offers no transfer route for your company, the fallback is a new mainland company and closing the free zone one.
Can a free zone company open a branch on the mainland?
In Dubai, yes: Executive Council Resolution No. 11 of 2025 lets non-financial free zone companies operate on the mainland through a DET branch licence or a temporary permit, with approval from their free zone authority. Other emirates set their own rules, so check with the relevant licensing department.
What is a dual licence in Dubai?
A dual licence lets a free zone company also hold a Dubai mainland licence from the DET so it can trade on the mainland. Since Executive Council Resolution No. 11 of 2025, branch licences and permits are the routes the resolution sets out, so ask your free zone and the DET which one currently applies to your activity.
What is the visa quota and how is it calculated?
The visa quota is the number of residence visas your licence allows you to sponsor, and each free zone sets it under its own rules, often linked to the licence package or office size. A new licence after a transfer comes with the new zone's quota, so check it before you commit.
About Qawi · Qawi is a corporate services firm licensed in the Sharjah Media City (SHAMS) free zone, handling company formation, visas and PRO, bookkeeping, VAT and corporate tax for UAE businesses. Guides are researched from FTA, Ministry of Finance and free zone sources. Qawi on LinkedIn
Sources
- Federal Tax Authority: Tax Records Amendment service
- Federal Tax Authority: Corporate Tax Guide on Free Zone Persons (news release, 26 May 2024)
- Federal Tax Authority: Free Zone Persons Corporate Tax Guide
- RAKEZ: Re-domicile / Transfer of Incorporation
- Meydan Free Zone: Transferring a free zone company to Meydan
- Dubai Media Office: Free Zone Mainland Operating Permit, 8 October 2025
- SHAMS: Frequently asked questions
- Federal Decree-Law No. 20 of 2025 amending Federal Decree-Law No. 32 of 2021 on Commercial Companies, as summarised by Gibson Dunn (secondary source)
- Dubai Executive Council Resolution No. 11 of 2025, as summarised by KPMG UAE (secondary source)
Last checked: 09 October 2026
This is general information, not tax or legal advice for your specific situation.