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UAE Free Zone (Dubai South) · via Dubai South Authority·🇮🇳Founder profile

Incorporating a Dubai South Free Zone LLC for Indian Freelance Developers

VerifiedJul 2026
EligibilityEligible
Setup timeline21–45days
Year-1 total$5,750

Dubai South offers a specialized Free Zone LLC structure for developers focusing on logistics and aviation-adjacent technology. This jurisdiction allows for 100% foreign ownership and full repatriation of capital.

Indian developers must reconcile UAE corporate tax obligations with Indian income tax laws, specifically regarding the treatment of foreign-sourced income and the applicability of Section 44ADA.

§ 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
$11,500
≈ $479.17/month amortized·USD @ live FX
Time horizon
Line items
Amount
  • SetupDubai South Authority setup
    $5,750
  • AnnualYear 2 renewal
    $5,750
Total$11,500
§ 02Tax residency · Indian Freelance Developers

What the tax authority sees

US federal / local status

The UAE corporate tax regime is governed by Federal Decree-Law No. 47 of 2022, imposing a 9% rate on taxable income exceeding AED 375,000.

Home-country rule

Section 44ADA presumptive taxation; foreign-source income rules

Editorial verdict

Leverage the Dubai South Free Zone for its proximity to DWC airport, but ensure your Indian tax filings account for Section 44ADA presumptive taxation on foreign-sourced income.

Key compliance risks
  • 01UAE economic substance requirements for tax residency
  • 02Indian tax residency status under DTAA
  • 03Potential double taxation if foreign tax credits are not claimed correctly
§ 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 South Authority 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 South) vs US LLC (Wyoming)

Full comparison →
UAE Free Zone (Dubai South)
Free Zone LLC
US LLC (Wyoming)
LLC
Entity
Free Zone LLC
LLC
Setup cost
$1,020
$102.00
Annual
$1,020
$60.00
Local director
Remote OK
Remote OK
Physical presence
Remote OK
Remote OK
Tax regime
9% CT above AED 375k; aviation/logistics near DWC airport
0% state tax; federal only on US-source income
§ 05Questions founders actually ask

FAQ

Yes, entities in Dubai South are subject to the UAE federal corporate tax of 9% on net profits exceeding AED 375,000, provided they meet the relevant substance requirements.
More profiles for UAE Free Zone (Dubai South)
Indian Freelance Developers — other jurisdictions
Next step

Start filing with Dubai South Authority

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Claim on Dubai South Authority