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General UAE Legal Questions LawLaw No. (2) of 2001

Dubai Law·2 of 2001

Issued Date
May 1, 2001
Effective from
May 1, 2001
Articles
4
Last synced
Sep 14, 2026
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Plain-language summary

Exempts companies, individuals, and workers in Free Zones from taxes on operations and restrictions on capital transfer abroad for fifty years, renewable.

Synced from the official UAE Legislation portal · Plain-language summary by the LEXAI editorial team

Article-level text

Key Articles

4 articles

  1. 1

    Article 1

    Article (1) Articles (8) and (10) of the Original Law are hereby superseded by the following:

  2. 2

    Article 2

    Article (2) ©2021 The Supreme Legislation Committee in the Emirate of Dubai 1 Every effort has been made to produce an accurate and complete English version of this legislation. However, for the purpose of its interpretation and application, reference must be made to the original Arabic text. In case of conflict, the Arabic text will prevail.

    -- 1 of 2 --

    Law No. (2) of 2001 Amending Law No. (2) of 1986 Concerning Business Activities in the Jebel Ali Free Zone Page 2 of 2 This Law will be published in the Official Gazette and will come into force on the day on which it is published. Maktoum bin Rashid Al Maktoum Ruler of Dubai Issued in Dubai on 1 May 2001 Corresponding to 7 Safar 1422 A.H.

    -- 2 of 2 --

  3. 8

    Article 8

    Article (8) Companies, Individuals, and workers based in the Free Zone are hereby exempted from all taxes, including income tax, in respect of their operations in the Free Zone for a period of fifty (50) years, renewable for the same period pursuant to a resolution of JAFZA. This period will commence on the day on which these Companies, Individuals, or workers commence their work in the Free Zone.

  4. 10

    Article 10

    Article (10) Companies, Individuals, and workers are hereby exempted for a period of fifty (50) years from any restrictions related to the transfer of capital, profits, or wages in any currency to any entity outside the Free Zone. The exemption period will commence as of the date on which these Companies, Individuals, or workers commence their work in the Free Zone, and may be extended for the same period pursuant to a resolution of JAFZA.

Note: This legislation is sourced from the Dubai Legislation Portal (dlp.dubai.gov.ae). The original Arabic text is the authoritative version.

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