Choosing a free zone for a one-person consultancy
Which free zone is cheapest for a solo consultant with foreign clients?
The situation
Free zone prices vary widely. Market guides in 2026 list Shams from about AED 5,000, Meydan from AED 12,500 and RAKEZ SME packages near AED 14,000 with a visa, while DMCC is premium.
The law
- Art 21, Federal Decree-Law 47 of 2022: Small Business Relief for resident persons with revenue within the threshold
What it means for you
For a solo consultant the main costs are the licence, one investor visa and the renewal each year. Service income from foreign clients may not be a qualifying activity, so many consultants end up on Small Business Relief instead of the 0% regime. Example: with revenue of AED 900,000, Small Business Relief can mean no taxable income for tax periods ending by 31 December 2029, if you do not choose to be a Qualifying Free Zone Person. Compare total two-year cost, not the first-year promo.
What to do
- Get written quotes from three zones including visa and renewal.
- Check how banks view each zone.
- Decide on Small Business Relief or the 0% route with a tax adviser.
- Register for Corporate Tax within 3 months.
We can do this for youFree zone company setup: choosing between DMCC, JAFZA, IFZA, Meydan, RAKEZ, ADGM and others, licence, visas and tax status: AED 3,500