Incorporating a Dubai Commercity Free Zone LLC for Korean E-commerce Sellers
Dubai Commercity provides a dedicated ecosystem for e-commerce businesses looking to establish a presence in the UAE. Korean entrepreneurs can utilize this jurisdiction to scale operations across the MENA region while maintaining full foreign ownership.
This setup requires adherence to both UAE Federal Decree-Law 47/2022 and the South Korean Income Tax Act regarding foreign-source income reporting.
Model the full outlay, not just the setup fee
- SetupDubai Commercity setup$12,500
- AnnualYear 2 renewal$12,500
What the tax authority sees
UAE Federal Decree-Law 47/2022 applies a 9% Corporate Tax on taxable income exceeding AED 375,000, with specific exemptions for qualifying free zone persons.
National Tax Service; foreign-source income reporting per Income Tax Act Article 3; Korea has US tax treaty (10% treaty rate for royalties).
Leverage Dubai Commercity's e-commerce license to benefit from 100% foreign ownership and potential 0% tax on qualifying income, while ensuring compliance with Korea's NTS reporting.
- 01UAE Economic Substance Regulations compliance
- 02Korean NTS foreign-source income reporting requirements
- 03Potential double taxation if tax residency is not clearly established
From filing to funded bank account
UAE Free Zone (Dubai Commercity) vs US LLC (Wyoming)
FAQ
Start filing with Dubai Commercity
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.