How does Egyptian Law 91/2005 affect my DAFZA company?

Under Egyptian Law 91/2005, Egyptian tax residents are subject to tax on their worldwide income. You must report profits generated by your UAE entity to the Egyptian Tax Authority and may be eligible for foreign tax credits to avoid double taxation.

Is the 9% UAE corporate tax applicable to all income?

The 9% corporate tax applies only to taxable income exceeding the AED 375,000 threshold. Income below this amount is subject to a 0% rate, provided the business meets all regulatory filing requirements.

UAE Free Zone (DAFZA) · via Shuraa Business Setup (UAE BSC)·🇪🇬Founder profile

DAFZA Free Zone LLC Incorporation for Egyptian Freelancers

Name: Shuraa Business Setup (UAE BSC) — UAE Free Zone (DAFZA) for Egyptian Freelancers
Brand: Shuraa Business Setup (UAE BSC)
Price: 7500 USD
Availability: InStock

VerifiedOct 2026

EligibilityConditional

Setup timeline21–45days

Year-1 total$7,500

Egyptian freelancers can establish a Free Zone LLC in DAFZA to access aviation and light industry sectors near Dubai International Airport. This structure requires adherence to UAE Federal Decree-Law 47/2022 regarding corporate taxation.

Founders must reconcile UAE business operations with Egyptian Tax Authority Law 91/2005 reporting requirements for foreign-sourced income. Physical presence in the Free Zone is a mandatory condition for maintaining the license.

§ 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

$12,000

≈ $500.00/month amortized·USD @ live FX

Time horizon

Line items

Amount

SetupShuraa Business Setup (UAE BSC) setup
$7,500
AnnualYear 2 renewal
$4,500

Total$12,000

§ 02Tax residency · Egyptian Freelancers

What the tax authority sees

US federal / local status

UAE corporate income is subject to 9% tax on taxable income exceeding AED 375,000 under UAE Federal Decree-Law No. 47 of 2022.

Home-country rule

Egyptian Tax Authority Law 91/2005 on foreign income

Editorial verdict

Leverage DAFZA's proximity to DXB for logistics-based freelancing; ensure you maintain tax residency documentation for Egyptian Law 91/2005 compliance.

Key compliance risks

01Egyptian Tax Authority scrutiny on foreign-sourced income
02DAFZA physical office lease requirement
03Compliance with UAE Economic Substance Regulations

§ 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

01FilingShuraa Business Setup (UAE BSC) 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 (DAFZA) vs US LLC (Wyoming)

Full comparison →

UAE Free Zone (DAFZA)

Free Zone LLC

US LLC (Wyoming)

LLC

Entity

Free Zone LLC

LLC

Setup cost

$1,579

$102.00

Annual

$1,579

$60.00

Local director

Remote OK

Physical presence

Remote OK

Tax regime

9% CT above AED 375k; aviation and light industry near DXB

0% state tax; federal only on US-source income

§ 05Questions founders actually ask

FAQ

Yes, DAFZA mandates a physical presence or a flexi-desk arrangement within the Free Zone to maintain a valid trade license. Purely remote setups are not permitted for Free Zone LLCs in this jurisdiction.

More profiles for UAE Free Zone (DAFZA)

Egyptian Freelancers — other jurisdictions

Next step

Start filing with Shuraa Business Setup (UAE BSC)

Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.

Claim on Shuraa Business Setup (UAE BSC)