MENA's First E-Commerce Free Zone
Purpose-built for digital commerce — the first dedicated e-commerce free zone in the Middle East and North Africa, not a general zone with an e-commerce add-on.
Dubai CommerCity Free Zone
Company Formation
Launch your online business in the Middle East and North Africa's first dedicated e-commerce free zone. A joint venture between DAFZA and wasl, Dubai CommerCity is purpose-built for digital commerce — integrating storefront, fulfilment and logistics across three connected clusters near Dubai International Airport.
- 100% Ownership
- MENA's First E-commerce FZ
- DAFZA + wasl
- Three Clusters
- Near DXB Airport
Built for Digital Commerce
Dubai CommerCity is the first free zone in the Middle East and North Africa dedicated to e-commerce. A joint venture between the Dubai Airport Freezone Authority (DAFZA) and wasl Asset Management Group, it was developed with around AED 2.7 billion across roughly 2.1 million square feet near Dubai International Airport, organised into Business, Logistics and Social clusters.
Dubai CommerCity is the first free zone in the Middle East and North Africa dedicated to e-commerce. A joint venture between the Dubai Airport Freezone Authority (DAFZA) and wasl Asset Management Group, it was developed with an investment of around AED 2.7 billion across roughly 2.1 million square feet, positioned close to Dubai International Airport.
Rather than treating e-commerce as just another trading licence, Dubai CommerCity is structured around how an online business actually runs. It is organised into three clusters: a Business Cluster of offices and workspaces, a Logistics Cluster of multi-client fulfilment and warehousing, and a Social Cluster of retail and dining amenity. The result is one address where a digital brand can hold its licence, run its operations and fulfil its orders — with the air connectivity of the DXB corridor behind it.
The region's first purpose-built e-commerce free zone
Why Dubai CommerCity
Dubai CommerCity is built end-to-end for online business — storefront, fulfilment and last-mile in one integrated district. For an e-commerce brand, that integration is what no general trading zone offers.
Integrated Fulfilment & Logistics
A Logistics Cluster of multi-client fulfilment and warehousing sits alongside the offices — so storefront and order fulfilment live at one address.
On the DXB Air Corridor
Positioned near Dubai International Airport, giving online brands fast air connectivity for inbound stock and outbound parcels.
100% Foreign Ownership
Full foreign ownership of the e-commerce company, with profit and capital repatriation — no local partner required.
Three Connected Clusters
Business, Logistics and Social clusters — workspace, fulfilment and amenity — designed so an online business can run its whole operation in one place.
DAFZA Pedigree, E-Commerce Focus
The operational discipline of DAFZA, channelled into a zone built specifically for digital commerce, with QFZP Corporate Tax eligibility on qualifying income.
Ideal for
- E-commerce and online retail brands
- Direct-to-consumer (D2C) businesses
- Marketplaces and online platforms
- Fulfilment, 3PL and last-mile logistics
- Digital-first consumer brands
- Regional e-commerce headquarters
Dubai CommerCity Licence Types
Licences are built around the e-commerce value chain — storefront, services and fulfilment.
E-Commerce / Trading Licence
The core licence for selling goods online — D2C brands, online retailers and marketplaces operating from the zone.
- Online retail & D2C brands
- Marketplaces & platforms
- Import / export & distribution
- Omnichannel retail
- Regional e-commerce HQ
Service / Digital Licence
For the digital services around online commerce — marketing, technology, payments and platform operations.
- Digital marketing & media
- E-commerce technology & software
- Payments & fintech enablers
- Consultancy & agency services
- Customer-experience operations
Logistics & Fulfilment Licence
For the warehousing, fulfilment and last-mile activity that sits in the Logistics Cluster.
- Multi-client fulfilment & 3PL
- Warehousing & storage
- Last-mile & delivery
- Returns & reverse logistics
- Cross-border parcel handling
Legal Structures Under Dubai CommerCity
Dubai CommerCity recognises the standard free-zone legal forms.
Free Zone Company (Single Shareholder)
A limited-liability entity with one shareholder, individual or corporate — common for founder-led online brands.
Free Zone Company (Multiple Shareholders)
A limited-liability entity with two or more shareholders, for partnerships, investor-backed brands and joint ventures.
Branch of an Existing Company
A branch of an existing UAE or foreign company — used by established retailers and brands extending into the region.
How a Dubai CommerCity Company Is Formed
Six steps from activity to a live, fulfilling e-commerce operation.
- 01
Define Activity & Licence Type
Select the e-commerce, service or logistics activities and the matching licence, and map how the business will fulfil orders.
- 02
Reserve Name & Initial Approval
Reserve the company name and secure initial approval for the chosen activities.
- 03
Choose Cluster & Space
Select space in the Business Cluster, and fulfilment capacity in the Logistics Cluster if the model needs it.
- 04
Submit Documents & Sign
Submit incorporation documents and sign the constitutional documents.
- 05
Licence & Establishment Card
The trade licence and establishment card are issued, unlocking the visa allocation and customs registration.
- 06
Bank, Visas & Go Live
Open the corporate bank account, process visas with Emirates ID and medicals, complete customs registration and go live.
Documents Required for Dubai CommerCity Setup
The standard set, with extra detail for the fulfilment model.
- Passport copies of all shareholders and directors (valid at least 6 months)
- UAE residence visa copy for residents in the country
- Emirates ID for UAE residents
- Passport-sized photographs of shareholders
- Proposed company names and a description of activities
- Business plan / fulfilment model for logistics-heavy operations
- For corporate shareholders: licence, constitutional documents, board resolution and UBO list
Why Choose Dubai CommerCity
Dubai CommerCity is the region's only free zone built end-to-end for online business.
100% foreign ownership of the e-commerce company
Full repatriation of profits and capital
MENA's first dedicated e-commerce free zone
Integrated fulfilment and logistics on site
Proximity to Dubai International Airport
Three connected clusters — workspace, fulfilment and amenity
0% Corporate Tax on qualifying income under the QFZP regime
Backed by DAFZA and wasl
Tax & Compliance Position — Dubai CommerCity
Dubai CommerCity entities follow UAE Federal Corporate Tax and can qualify for the 0% QFZP rate. For physical goods, the VAT and customs position depends on the fulfilment model.
UAE Corporate Tax
9% Headline · 0% QFZP on Qualifying Income
Dubai CommerCity entities follow UAE Federal Corporate Tax under Decree-Law 47/2022 — 9% on taxable income above AED 375,000. Most can elect the Qualifying Free Zone Person (QFZP) regime and pay 0% on Qualifying Income.
QFZP eligibilityQFZP status needs Qualifying Income, adequate Free Zone substance, arm's-length transfer pricing and audited financials. For e-commerce, the treatment of B2B vs. B2C and domestic-mainland sales is assessed against the qualifying-activity and de-minimis rules — important for an online retailer.
UAE VAT
5% Standard Rate · Model-Dependent for Goods
Dubai CommerCity entities follow UAE VAT — 5% on taxable supplies, AED 375,000 mandatory registration threshold. For online sales of goods, the VAT treatment turns on where the customer is and how the order is fulfilled; cross-border exports may be zero-rated while domestic sales are standard-rated. We map the position to your fulfilment model.
Designated Zone status: verify with FTADesignated-Zone status for goods is set by Cabinet decision and can change; for an e-commerce operation the practical VAT outcome depends mainly on the fulfilment and delivery model rather than zone label. We confirm the current treatment for your specific flows.
Ongoing Compliance Obligations
- Annual Corporate Tax return (9 months from FY-end)
- VAT returns per FTA assignment, with e-commerce flows correctly mapped
- Audited financial statements (free zone requirement; mandatory for QFZP)
- Trade-licence renewal with the free zone authority
- Customs registration where goods are imported / fulfilled
- ESR notification + report where a Relevant Activity is carried on
- UBO register maintained and updated
Sources & official references: Federal Decree-Law 47/2022 (Corporate Tax) · Cabinet Decision 100/2023 (QFZP) · Federal Decree-Law 8/2017 (VAT) · Cabinet Decision 59/2017 (Designated Zones)
Sectors Active in Dubai CommerCity
Dubai CommerCity's tenant base is digital commerce and everything that supports it.
E-Commerce & Online Retail
D2C & Digital Brands
Fulfilment & 3PL
Last-Mile & Delivery
Digital Marketing
E-Commerce Technology
Payments & Fintech
Cross-Border Commerce
The Avyanco Advantage
Avyanco runs Dubai CommerCity setups end-to-end — matching the licence to your fulfilment model and handling banking, customs, visas and tax.
E-Commerce Structuring
We structure the entity around how your online business actually sells and fulfils — not a generic trading licence.
Cluster & Fulfilment Fit
Guidance on Business- vs. Logistics-Cluster space so your workspace and fulfilment capacity match the model.
E-Commerce Tax & VAT
QFZP assessment and VAT mapping for B2B, B2C and cross-border online sales — where the treatment is easy to get wrong.
Corporate Bank Account
Introductions to UAE banks that onboard e-commerce businesses, with the compliance file prepared.
Visas & Customs Registration
Residence visas with Emirates ID and medicals, plus customs registration where goods are imported and fulfilled.
Ongoing Compliance
Corporate Tax, VAT, ESR and UBO obligations handled so the business stays compliant as it scales.
Meet Our Specialists
Partner-level advisors covering every leg of a Dubai CommerCity setup — e-commerce structuring, customs, tax and ongoing compliance.
Why E-Commerce Brands Choose Avyanco for Dubai CommerCity
Three things that come up in every Dubai CommerCity engagement once the licence is issued.
E-Commerce Fluency
We set up online businesses and understand the storefront-to-fulfilment chain Dubai CommerCity is built around.
End-to-End Delivery
Licence, cluster space, customs, bank, visas and tax — coordinated by one team.
Tax Done for Online Sales
QFZP and VAT mapped for the way e-commerce revenue — B2B, B2C and cross-border — actually arises.
Compare Other UAE Free Zones
Dubai CommerCity suits e-commerce and fulfilment businesses. Other zones serve different sectors — compare here.
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Read moreWhat Clients Say
A slice of recent feedback from founders who set up their UAE entities through Avyanco.
I have been dealing with Akshta for more than a year now and she has been very professional.
Read more — Sherif Ayub's review on GoogleS
Sherif Ayub24 May 2026
In so far as the emigration process can ever be made easy, Avyanco achieves exactly this.
Read more — Sheru George's review on GoogleS
Sheru George12 May 2026
We are very satisfied with Avyanco's support for Nanasu Realty — especially across AML compliance, accounting, and company setup.
Read more — Purushottam Mukkundi's review on GoogleP
Purushottam Mukkundi6 May 2026
I've used the services of Avyanco twice over the past 3 years for visa processing, and they have never failed to impress me.
Read more — Dominic Pinto's review on GoogleD
Dominic Pinto11 May 2026
I had an excellent experience with Avyanco Business Setup Consultancy for both my company formation and family dependent visa process in the UAE.
Read more — Eder Schaphauser Ziomek's review on GoogleE
Eder Schaphauser Ziomek29 April 2026
We had an excellent experience working with this company for our ADGM company setup in Abu Dhabi.
Read more — Nikhil Nadanga's review on GoogleN
Nikhil Nadanga25 May 2026
Dubai CommerCity — Frequently Asked Questions
Common questions about setting up in Dubai CommerCity.
What is Dubai CommerCity?
Dubai CommerCity is the first free zone in the Middle East and North Africa dedicated to e-commerce. It is a joint venture between the Dubai Airport Freezone Authority (DAFZA) and wasl Asset Management Group, developed with an investment of around AED 2.7 billion across roughly 2.1 million square feet near Dubai International Airport. It is organised into Business, Logistics and Social clusters.
What makes Dubai CommerCity different from a general trading free zone?
It is purpose-built for online business. A general trading zone gives you a licence; Dubai CommerCity integrates the storefront, the fulfilment and the logistics in one district, with multi-client warehousing in its Logistics Cluster and air connectivity from the nearby airport. For an e-commerce brand, storefront and order fulfilment live at one address.
What are the three clusters?
The Business Cluster provides offices and workspace; the Logistics Cluster provides multi-client fulfilment and warehousing; and the Social Cluster provides retail and dining amenity. Together they let an online business run its whole operation in one place.
How is VAT handled for online sales from Dubai CommerCity?
It depends on the customer's location and how the order is fulfilled. Cross-border exports may be zero-rated, while domestic UAE sales are generally standard-rated at 5%. Because e-commerce VAT is model-specific, we map the treatment to your actual order flows rather than assuming a single rate.
Does a Dubai CommerCity company qualify for the 0% Corporate Tax rate?
Dubai CommerCity is a UAE free zone for Corporate Tax. The 0% rate applies to qualifying income earned by a Qualifying Free Zone Person; non-qualifying income is taxed at 9%. For e-commerce, the split between qualifying and non-qualifying income matters, so we assess it at the planning stage.
Can I run fulfilment and warehousing from Dubai CommerCity?
Yes — that is one of its defining features. The Logistics Cluster offers multi-client fulfilment and warehousing, so you can hold your stock, pick and pack, and dispatch from the same zone where your company is licensed.
Verification & independence
Content verified against the official Dubai CommerCity / DAFZA sources and Wikipedia as of June 2026. Avyanco Business Consultancy LLC is independent of Dubai CommerCity, the Dubai Airport Freezone Authority, wasl Asset Management Group and all UAE government authorities, and is not affiliated with or endorsed by any of them.
Free zone regulations, Designated-Zone status, licence categories, VAT treatment of e-commerce and Corporate Tax Qualifying Free Zone Person eligibility evolve. Always confirm the current rules for your specific fulfilment model directly with the free zone authority and the Federal Tax Authority before acting on any fact on this page.
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