DIEZ is Dubai's umbrella authority for DAFZ, DSO and Dubai CommerCity. How it works and what it means for businesses.
- DIEZ is the Dubai Integrated Economic Zones Authority, an umbrella regulator governing three free zones: DAFZ, DSO and Dubai CommerCity.
- Established by Dubai Law No. 16 of 2021, DIEZ offers companies 100 per cent foreign ownership and a 50-year tax exemption renewable by the Ruler.
- DIEZ is not a free zone itself but the authority that licenses and regulates businesses across its three integrated zones.
- In 2025, DIEZ recorded AED 491 billion in non-oil trade and a 19.4 per cent increase in revenue, marking its fifth consecutive year of growth.
A New Model for UAE Free Zone Licensing
Dubai Integrated Economic Zones Authority, known as DIEZ, was created under Dubai Law No. 16 of 2021 to consolidate three of the emirate's major free zones under a single regulator. The authority oversees Dubai Airport Freezone (DAFZ), Dubai Silicon Oasis (DSO) and Dubai CommerCity (DCC), bringing more than 5,000 companies from over 20 industries into one integrated ecosystem.
For UAE residents and business owners, understanding DIEZ matters because it shapes UAE free zone licensing for sectors spanning logistics, technology and e-commerce. This article explains what DIEZ does, how it differs from individual free zones, and what the authority means for anyone considering a Dubai free zone setup.
DIEZ Explained in Plain English
DIEZ stands for Dubai Integrated Economic Zones Authority. It is an independent public body established to regulate, develop and promote three Dubai free zones. The authority became operational on 1 January 2022.
| Zone | Sector Focus |
|---|---|
| Dubai Airport Freezone (DAFZ) | Air logistics and international trade |
| Dubai Silicon Oasis (DSO) | Technology, electronics and innovation |
| Dubai CommerCity (DCC) | E-commerce and digital fulfilment |
Rather than being a free zone itself, DIEZ is the umbrella authority that governs all three. Each zone keeps its own location, infrastructure and industry focus, but they share a single regulatory framework, company registry and licensing system. A company setting up in any of the three zones interacts with DIEZ as its regulator.
How DIEZ Works in the UAE
DIEZ was created by Dubai Law No. 16 of 2021, which grants the authority independent legal personality, financial autonomy and the power to issue its own regulations. The DIEZ Implementing Regulations 2023 set out the rules for company formation, director appointments, share capital and the unified Companies Register that covers all three zones.
Sheikh Ahmed bin Saeed Al Maktoum chairs the authority, with Dr Mohammed Al Zarouni serving as Executive Chairman. Companies and individuals licensed by DIEZ are exempt from all taxes for 50 years from 1 January 2022. This exemption can be renewed for a further 50 years at the discretion of the Ruler of Dubai. The law also guarantees unrestricted repatriation of capital, profits and wages in any currency.
In practice, DIEZ's economic footprint is substantial. The authority's zones recorded AED 491 billion in non-oil trade in 2025, a 46 per cent year-on-year increase marking a fifth consecutive year of record growth. Revenue rose 19.4 per cent and net profit climbed 17.8 per cent over the same period. For 2026, DIEZ has introduced business support measures including rental rate stabilisation, fee waivers and monthly payment options across all three zones.
Practical Example
Consider a UK-based e-commerce company that wants a Middle East fulfilment hub. It could incorporate in Dubai CommerCity under DIEZ, benefitting from 100 per cent foreign ownership, no corporate tax on qualifying free zone income and full profit repatriation. The DIEZ licensing process follows a standard free zone pathway: choose an activity, obtain initial approval, register the entity and receive a trade licence.
However, the company could not sell directly to mainland UAE customers using its free zone licence alone. For onshore distribution, it would need a separate arrangement - such as a mainland branch or a local distribution partner. This free zone and mainland distinction applies to all DIEZ zones, just as it does to other free zones across the country.
Common Misconceptions About DIEZ
The most frequent misunderstanding is that DIEZ is a free zone. It is not. DIEZ is the authority that governs DAFZ, DSO and DCC. Companies are licensed "under DIEZ in DAFZ" or "under DIEZ in DSO" - not "in DIEZ" as though it were a physical location.
Equally, DIEZ does not regulate all Dubai free zones. Its jurisdiction covers only the three zones named in Law No. 16 of 2021. Major zones such as JAFZA, DMCC and DIFC remain under their own separate authorities with their own regulatory frameworks.
People Also Asked
What free zones does DIEZ control?
DIEZ governs three Dubai free zones: Dubai Airport Freezone (DAFZ), Dubai Silicon Oasis (DSO) and Dubai CommerCity (DCC). Each zone retains its own sector focus and physical location, but all share a single licensing and regulatory framework under DIEZ.
Is DIEZ a free zone or a regulator?
DIEZ is a regulator, not a free zone. It is the umbrella authority established by Dubai Law No. 16 of 2021 to manage DAFZ, DSO and DCC. Companies register within one of the three zones, not within DIEZ itself.
Do DIEZ free zone companies pay corporate tax in the UAE?
DIEZ's founding law grants a 50-year exemption from all taxes at the emirate level. However, the UAE's federal corporate tax applies at 9 per cent on profits above AED 375,000, with qualifying free zone income potentially taxed at 0 per cent if substance and other requirements are met.
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