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UAE Free Zone (Dubai Commercity) · via Dubai Commercity·🇵🇹Founder profile

Incorporating a Dubai Commercity Free Zone LLC for Portuguese Developers

VerifiedJul 2026
EligibilityConditional
Setup timeline21–45days
Year-1 total$12,500

Dubai Commercity provides a specialized jurisdiction for e-commerce and digital service entities. Portuguese developers must evaluate the transition from the NHR regime to standard tax obligations when structuring their UAE operations.

This setup requires compliance with UAE Federal Decree-Law 47/2022 and adherence to local economic substance regulations.

§ 01Cost of ownership

Model the full outlay, not just the setup fee

Renewal costs sneak up on non-resident founders. Compare year-1 filing against a 3-year total to see the real bill.
Currency · USD (live FX)
2-year cost of ownership
$25,000
≈ $1,042/month amortized·USD @ live FX
Time horizon
Line items
Amount
  • SetupDubai Commercity setup
    $12,500
  • AnnualYear 2 renewal
    $12,500
Total$25,000
§ 02Tax residency · Portuguese Remote Developers

What the tax authority sees

US federal / local status

UAE Federal Decree-Law 47/2022 Article 3 imposes a 9% Corporate Tax on taxable income exceeding the AED 375,000 threshold.

Home-country rule

NHR (Non-Habitual Resident) regime — being phased out 2024

Editorial verdict

Leverage Dubai Commercity's e-commerce ecosystem to qualify for potential tax incentives, but ensure your Portuguese tax residency status is updated regarding the NHR phase-out.

Key compliance risks
  • 01Economic substance requirements under UAE regulations
  • 02Potential double taxation if Portuguese CFC rules apply
  • 03Loss of NHR tax benefits in Portugal for new registrations
§ 03Setup timeline

From filing to funded bank account

Setup timeline
21–45days total, 3 phases
Milestone check
Filing · Tax ID · Banking
d0
d11
d23
d34
d45
01FilingDubai Commercity submits formation docs
d0–d16
02Tax ID / EINLocal tax authority registration
d14–d34
03BankingBusiness account approved & funded
d27–d45
§ 04Head-to-head

UAE Free Zone (Dubai Commercity) vs US LLC (Wyoming)

Full comparison →
UAE Free Zone (Dubai Commercity)
Free Zone LLC
US LLC (Wyoming)
LLC
Entity
Free Zone LLC
LLC
Setup cost
$1,510
$102.00
Annual
$1,510
$60.00
Local director
Remote OK
Remote OK
Physical presence
Remote OK
Remote OK
Tax regime
9% CT above AED 375k; e-commerce-specific free zone
0% state tax; federal only on US-source income
§ 05Questions founders actually ask

FAQ

Yes, Dubai Commercity requires a physical presence or a flexi-desk arrangement to satisfy UAE economic substance regulations for Free Zone LLCs.
More profiles for UAE Free Zone (Dubai Commercity)
Portuguese Remote Developers — other jurisdictions
Next step

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