FZE, FZCO and FZ-LLC all describe a limited liability company in a UAE free zone, meaning the owners’ liability is limited to their shares. The letters follow the zone authority’s naming rule.

The old split, FZE (Free Zone Establishment) for one owner and FZCO (Free Zone Company) for several, holds only in some zones. As of October 2026, IFZA puts FZCO on every company name, DMCC has named new companies FZCO since 2 January 2025, and Dubai Silicon Oasis treats every FZE as an FZCO. Meydan has one company form for one owner or many, while Jafza, Dubai World Trade Centre and SPC split one owner from several. RAKEZ uses the FZ LLC for 1 to 50 shareholders.

Key takeaways (rules checked 16 October 2026)

  • The letters follow each free zone’s own rules, so read FZE, FZCO or FZ-LLC together with the authority named on the licence.
  • IFZA puts FZCO on every company name, and DMCC has named every new company FZCO since 2 January 2025, whatever the number of owners.
  • Among the FZE, FZCO and FZ-LLC forms compared here, only Jafza (FZCO for 2 to 50 shareholders), Dubai World Trade Centre (FZCO for 2 to 10) and SPC (FZC-LLC for two or more) keep a separate form for more than one owner.
  • None of the rules read for this guide ties limited liability, corporate tax, bank account opening or the number of residence visas to the letters.
  • First Idea’s fixed package prices cover Meydan and IFZA, shown below; DMCC, Dubai World Trade Centre, SPC and RAKEZ are quoted in writing.

By First Idea Consultant. Reviewed by Amir Aslam, Founder. Updated October 2026.

WhatsApp Amir: which company type for my activity

What do FZE, FZCO, FZ-LLC and FZ Branch stand for?

FZE stands for Free Zone Establishment, FZCO for Free Zone Company, FZ-LLC for Free Zone Limited Liability Company and FZ Branch for a free zone branch. A free zone is an area with its own authority, which licenses companies under its own regulations. Each authority defines its own forms, so the same letters can carry different rules in different zones. The table shows where each one is used, from rules we read on each authority’s own website on 16 October 2026.

Free zone suffixes and where they are used, checked 16 October 2026
Letters Full form Where it is used in the zones on this page
FZCO Free Zone Company: a limited liability company with its own legal personality (Dubai Silicon Oasis) Every new company at IFZA and DMCC, and the standard company form in Dubai Silicon Oasis, whatever the number of owners. At Jafza, for 2 to 50 shareholders; at Dubai World Trade Centre, for 2 to 10
FZE Free Zone Establishment Jafza and Dubai World Trade Centre, for one shareholder. Dubai Silicon Oasis lists it as “no longer in use”
FZE-LLC and FZC-LLC Two of SPC’s three legal types (the third is a branch); SPC does not spell out the letters SPC: FZE-LLC for one shareholder, FZC-LLC for two or more
FZ-LLC Free Zone Limited Liability Company RAKEZ, which writes it “FZ LLC”, for 1 to 50 shareholders
LLC-FZ Not a name rule: Meydan’s FAQ uses it once to describe its trade licence Meydan, whose regulations fix no suffix (clause 15.1)
FZ Branch Free zone branch DMCC branches registered from 2 January 2025

Free zones not covered here set their own forms too. The UAE government portal says not every free zone registers every type of company, and it tells founders to check with each authority (u.ae, updated 6 May 2026). So read the suffix together with the authority named on the licence.

A branch is not a separate company. Dubai Silicon Oasis says a branch has no separate legal personality or share capital (the shares a company issues to its owners), and the parent company remains fully liable for its contracts and obligations.

What does a Meydan or IFZA company cost with First Idea?

A First Idea company package costs AED 12,500, AED 23,136 or AED 28,136 at Meydan, and AED 12,900, AED 23,436 or AED 28,436 at IFZA, as of October 2026. Meydan and IFZA are the two zones with fixed First Idea package prices. They are separate packages, so read one column.

First Idea Consultant packages, as of October 2026
Package What it covers Meydan IFZA
Basic Licence, memorandum of association (MOA), flexi-office address and certificate of registration; no visa AED 12,500 AED 12,900
Standard Basic plus one residence visa, establishment card, medical, Emirates ID and corporate tax registration AED 23,136 AED 23,436
Premium Company, one residence visa and business bank account opening assistance AED 28,136 AED 28,436

Premium is account opening assistance, not a delivered account. KYC, short for know your customer, is the bank’s own check on the company, its owners and the source of funds. Bank account opening is subject to each bank’s KYC, compliance review and final approval. We prepare the file, pre-check it against the bank’s requirements, and if one bank declines we apply to the next.

DMCC, Dubai World Trade Centre, SPC and RAKEZ have no First Idea package price. Send your business activity and visa count on WhatsApp and you get an itemised written quote. The line-by-line breakdown of each package is on our business setup cost in Dubai page.

Which company form does each free zone issue in 2026?

As of October 2026, IFZA and DMCC name new companies FZCO, Dubai Silicon Oasis registers the FZCO, Meydan has a single company form, Jafza and Dubai World Trade Centre keep both the FZE and the FZCO, SPC uses the FZE-LLC and FZC-LLC, and RAKEZ uses the FZ LLC. The table gives each authority’s form, shareholder limit and name ending, with the document it comes from. Branches are left out.

Company forms by zone, from each authority’s own documents, checked 16 October 2026
Zone Company form Shareholders Name ends in Source
IFZA FZCO Not stated in the IFZA documents we read FZCO: “All IFZA company names will be followed by the suffix FZCO” IFZA Company Name Guidelines (April 2021)
Dubai Silicon Oasis FZCO, or a PLC (public limited company). The FZE is no longer in use, and existing FZEs are treated as FZCOs One or more An FZCO’s name ends in “FZCO” (regulation 13.5) DIEZA Implementing Regulations 2023, regulations 8 and 16; dso.ae license types
DMCC Company One or more (article 25.2) FZCO for companies registered from 2 January 2025; older companies move from “DMCC” to “FZCO”. The regulations leave the name to DMCC’s Entity Name Requirements (article 6.2(a)) DMCC notice of 6 January 2025; Suffix Change Guideline, updated 15 April 2025; DMCCA Company Regulations, issued 10 October 2024 and updated 2 January 2025
Meydan Company (limited liability) 1 to 100 in the regulations; Meydan’s FAQ page says a maximum of 50 on a licence, so confirm the limit with Meydan before you plan more than 50 Not fixed in the regulations: the name must be acceptable to the Authority (clause 15.1) Companies and Licensing Regulations 2022, clauses 5.1 and 15; Meydan FAQs
Jafza (Jebel Ali Free Zone) FZE or FZCO (Jafza also lists a PLC and an offshore company) FZE: one, a person or a company. FZCO: 2 to 50 Not stated on the pages we read Jafza company formation page; Jafza FZCO guide
Dubai World Trade Centre FZE or FZCO FZE: one, a person or a company. FZCO: 2 to 10 “FZE” or “FZCO” (regulation 3.4.1) Company Regulations V7; company types page
SPC FZE-LLC or FZC-LLC FZE-LLC: one. FZC-LLC: two or more, people, companies or both Not stated on SPC’s setup page SPC business setup page
RAKEZ FZ LLC (the regulations also allow a PLC and a PJSC, a private joint stock company) 1 to 50, subject to the Registrar’s approval (regulation 12.2) “FZ LLC” (regulation 19.2) RAKEZ Companies Regulations 2023

Zone names in the table link to our guide for that zone where we have one. For SPC next to SHAMS, SAIF Zone and SRTIP, see our Sharjah free zone company formation comparison.

What happens to a DMCC company still named “DMCC”?

A DMCC company still named “DMCC” will need to move to the FZCO suffix, DMCC says, through a free member portal service, and dmcc.ae gives no end date for the move. DMCC’s notice of 6 January 2025 moved every newly registered company to FZCO, and branches to “FZ Branch”, from 2 January 2025. DMCC gave the reason as aligning its member companies’ suffix “with other UAE-based free zones”.

For existing companies, the notice said the change would happen “over the course of time”. It said both “FZCO” and “DMCC” are “deemed to be valid during the transition period of 18 months”, but it gave no start or end date. Counted from 2 January 2025, 18 months would have run to early July 2026.

We found no later DMCC update, end date or extension on dmcc.ae (checked 16 October 2026). So dmcc.ae does not say whether a name still ending in “DMCC” is still valid today.

DMCC’s Suffix Change Guideline, updated 15 April 2025, says existing companies “will need to transition to the new suffixes”. The change is the member portal service “Company Name Suffix Change”. The company needs an active licence, no documents are required, and DMCC issues an e-certificate and an e-licence with the new suffix.

DMCC’s schedule of charges lists “Company Suffix Name Change” as free of charge (checked 16 October 2026). DMCC’s Company Regulations, issued 10 October 2024 and updated 2 January 2025, no longer print a suffix: article 6.2(a) says the name must comply with the DMCC Entity Name Requirements.

If your licence still shows “DMCC”, check its suffix status in the member portal. The rest of the DMCC process is in our DMCC incorporation guide.

IFZA and Dubai Silicon Oasis: why there is no new FZE

IFZA and Dubai Silicon Oasis issue no new FZE: every IFZA company name ends in FZCO, and Dubai Silicon Oasis lists the FZE as “no longer in use”. IFZA’s naming rule covers every company, whatever the number of owners. Almost every example name in IFZA’s 2025 naming guide ends in FZCO too.

New and existing IFZA companies can work from Dubai Silicon Oasis under a 2020 agreement with the Dubai Silicon Oasis Authority (Government of Dubai Media Office, 24 October 2020). There, the DIEZA Implementing Regulations 2023 recognise two kinds of company, the FZCO and the PLC. Regulation 8.2 says “An FZE is recognised as an FZCO”.

IFZA’s own documents that we could read do not say which regulations govern its companies. More on the zone is in our IFZA free zone guide.

How is an FZCO set up?

An FZCO is set up in the four steps the UAE government portal gives for every free zone: choose the sector and the zone, choose the legal form, choose a trade name, and apply online to the free zone authority (u.ae, updated 6 May 2026). The portal’s steps are general, and each authority adds its own forms and name rules.

  1. Choose the sector, then the free zone that licenses your activity.
  2. Choose the legal entity, meaning the type of company, such as an FZE or an FZCO. The portal still frames the FZ Co. and the FZE by the number of shareholders and whether they are people or companies; the zone table above gives each authority’s own rule.
  3. Choose a trade name, the name the company is registered under, and check with the free zone authority that it is permitted and not already registered. The portal’s general trade name rules put the legal form after the name.
  4. Apply online to the free zone authority with the company details and documents.
Overhead view of a person typing on a laptop at a white desk, with an open notebook and blank sheets of paper beside it, like a founder filling in an online company application
Once the activity, the legal form and the trade name are settled, the application goes online to the free zone authority. Photo: Kampus Production on Pexels

At IFZA, every name ends in FZCO, and the IFZA Company Name Guidelines (April 2021) add a few more rules. A name cannot include “Dubai” or “Emirates”, “Limited” or “Ltd”, or the words “halal”, “palm”, “expo” or “united”. A person’s name needs that person to be an owner, or IFZA’s approval. For ease of approval, no word should be shorter than three characters.

One owner or several: who can hold the shares?

One founder can own the whole company in every zone on this page that publishes a shareholder rule, and several authorities say plainly that a shareholder can be a company. The one-owner rule covers Dubai Silicon Oasis, DMCC, Meydan and RAKEZ, plus Jafza and Dubai World Trade Centre (as an FZE) and SPC (as an FZE-LLC). Among the FZE, FZCO and FZ-LLC forms, only Jafza’s FZCO (2 to 50), Dubai World Trade Centre’s FZCO (2 to 10) and SPC’s FZC-LLC (two or more) are kept for more than one owner. The IFZA documents we read do not state a shareholder rule.

A shareholder is the person or company that owns shares in the company. Jafza and Dubai World Trade Centre say an FZE’s single shareholder can be an individual or a company, and SPC says each shareholder can be an individual, a company or both. IFZA’s set-up page says its registration process is the same for individual and corporate shareholders, with different supporting documents (ifza.com, checked 16 October 2026).

Two men in suits seated side by side at a wooden table, one signing a document with a gold pen, as two co owners might when setting up a company together
One owner or several, a person or a company: the zone’s own rules say who can hold the shares. Photo: Mikhail Nilov on Pexels
What a company shareholder adds, by authority, checked 16 October 2026
Authority What it asks for when a shareholder is a company
Dubai Silicon Oasis (DIEZA regulations 18.1 and 18.2) The company’s full name, place of incorporation and registered office, and details of its ultimate beneficial owners (the individuals who in the end own or control it), plus a certified copy of its current certificate of incorporation (regulation 18.2(b))
DMCC (Company Regulations, article 6.2(d)) The corporate shareholder’s registration number and nationality, with details of its shareholding, in the registration application
Jafza (FZCO guide) The original certificate of incorporation or certificate of good standing, the parent’s memorandum and articles of association, and a board resolution covering the new company, its share capital and the appointment of director, manager and secretary, with a power of attorney; all notarised and attested
Meydan (FAQ page) The parent company’s certificate of incorporation, certificate of incumbency, memorandum and articles of association and a board resolution, plus passport copies of owners and managers. The board resolution states the stake the company takes and names the appointed managers, shareholders or directors
SPC (business setup page) Lists, “if applicable”: shareholding details, memorandum and articles of association, certificate of incorporation, and parent company documents for branches or subsidiaries. Every SPC company declares any individual owning or controlling 25% or more as an ultimate beneficial owner

What is the minimum share capital for an FZE or FZCO?

The minimum share capital for an FZE or FZCO depends on the authority, not the suffix: Dubai Silicon Oasis sets AED 1 for an FZCO, Dubai World Trade Centre asks for one AED 1,000 share per shareholder, and Jafza, DMCC, RAKEZ and Meydan print no fixed figure (checked 16 October 2026). The table gives each rule and where it is written.

Minimum share capital, by authority, checked 16 October 2026
Authority What its own documents say
Dubai Silicon Oasis An FZCO has a minimum share capital of AED 1, and each share is paid up at least 25% when allotted (DIEZA regulations 23.2 and 23.3)
Dubai World Trade Centre At least one share of AED 1,000 for each shareholder of an FZCO, and one share of AED 1,000 for an FZE, subject to the exclusions the regulations list (regulation 15.4)
Jafza No minimum prescribed for an FZE or FZCO; the capital must be sufficient for the licensed activities (company formation page)
DMCC No figure in the regulations: the Registrar may set a minimum, the capital must be sufficient for the licensed activities, and shares are paid in full when allotted (articles 6.2(c), 26.2 and 26.3)
RAKEZ No figure in the regulations: an FZ LLC’s capital cannot be below the minimum the Authority sets from time to time (regulation 12.3(d))
Meydan Not fixed in the regulations. Meydan’s FAQ page suggests a capital of AED 100,000 in the incorporation documents and says Meydan cannot set the share capital for you
IFZA and SPC Not stated in the documents we read

Does an FZE have to become an FZCO when a second owner joins?

An FZE no longer fits its one-owner form once a second owner joins, but that only arises in zones that still split one owner from several: among the zones here, Jafza, Dubai World Trade Centre and SPC (where the one-owner form is the FZE-LLC). In Dubai Silicon Oasis, DMCC and Meydan the form does not depend on the number of owners, and an IFZA name ends in FZCO whatever the number. Confirm with the authority how it handles the change before you sign a share deal.

A new owner comes in through a transfer of existing shares or an issue of new ones, recorded with the authority. Under Meydan’s regulations, the company notifies the Authority of a share transfer within ten business days of registering it (clause 25.6). Under the DIEZA regulations, a transfer takes effect when the new shareholder’s name is entered in the register of shareholders (regulation 32.3).

Worked example: one founder now, a second owner next year

For a founder who starts alone and expects a second owner later, the zone matters more than the suffix, because the zone decides whether the company keeps its form when the second owner joins. The case below walks through that choice with the published rules.

Example: you are starting a company on your own, you need one residence visa, and a friend may buy into it next year. You are choosing between Meydan and Dubai World Trade Centre. The case is made up to show how the rules work; it is not a real client.

At Meydan, the regulations have one company form for 1 to 100 shareholders (clause 5.1), and Meydan’s FAQ page allows up to 50 on a licence. You start as the only shareholder, and your friend joins later through a share transfer or new shares, with no other form to move into. If your friend buys some of your shares, the company tells Meydan within ten business days of registering the transfer (clause 25.6, checked 16 October 2026).

At Dubai World Trade Centre, the same plan has an extra step. You start as an FZE, which has one shareholder and, under regulation 15.4, at least one share of AED 1,000, subject to the exclusions the regulations list (checked 16 October 2026). Once your friend joins, the company has two owners and no longer fits the FZE: a Dubai World Trade Centre FZCO takes 2 to 10 shareholders, each issued at least one AED 1,000 share. Ask Dubai World Trade Centre how it handles that move before you agree the sale.

On price, First Idea’s Meydan Standard package, which includes one residence visa, is AED 23,136 as of October 2026. Dubai World Trade Centre has no First Idea package price. Send your business activity and visa count on WhatsApp and you get an itemised written quote.

In this example, the letters are not the decision. The zone is, because the zone sets the form, the owner limit and what happens when a second owner arrives.

What does the suffix not change?

The suffix does not change limited liability, corporate tax, bank account opening or the number of residence visas in any of the authority rules read for this guide. Each point below gives the rule and its source.

Liability. Every company form in the tables is a limited liability company; a branch is not a company. Dubai Silicon Oasis puts it as shareholders “whose liability is limited to their share capital”. Meydan (clause 5.2), DMCC (article 5.2) and Dubai World Trade Centre (regulation 3.3) say the same in their own words.

Tax. 0% personal income tax. Corporate tax is 9% only on profit above AED 375,000, and registration is included in every package from Standard upward. The corporate tax rates match the u.ae corporate tax page (updated 30 March 2026, checked 16 October 2026).

The letters on the name do not take a company out of corporate tax. Dubai World Trade Centre’s rules and regulations page states that all free zone persons must register, obtain a Tax Registration Number and file a corporate tax return, whether or not they are a qualifying free zone person. How the rules apply to your own income is a question for a licensed tax adviser.

Banking. None of the authority rules on this page gives one suffix a banking advantage, and we do not promise one. Bank account opening is subject to each bank’s KYC, compliance review and final approval. We prepare the file, pre-check it against the bank’s requirements, and if one bank declines we apply to the next.

Visas. None of the regulations read for this page ties the number of residence visas to FZE, FZCO or FZ-LLC. Ownership can change the visa type, though: Meydan’s FAQ page says a sole shareholder applies for an Investor visa and a shareholder in a company with several owners for a Partner visa, each needing AED 50,000 or more in share capital (checked 16 October 2026). At Meydan and IFZA, our Standard and Premium packages each include one residence visa.

How is an FZ-LLC different from a mainland LLC?

An FZ-LLC is a free zone company formed under its zone’s own regulations, so the “LLC” in its name does not make it a mainland company. The DIEZA regulations, for example, say that Federal Law No. (32) of 2021 Regarding Commercial Companies does not apply to a company or branch in their zones (regulation 3.2). RAKEZ forms its FZ LLCs under the RAKEZ Companies Regulations 2023. For how a mainland company differs on trading, visas and cost, see mainland vs free zone in the UAE.

FZCO and FZE: frequently asked questions

The answers below use the same official sources as the rest of this guide, checked 16 October 2026. Each answer names the zone it applies to, because the rules differ from zone to zone.

What does FZCO stand for?

FZCO stands for Free Zone Company. The DIEZA Implementing Regulations 2023 define it as a free zone limited liability company. What else an FZCO in Dubai means depends on the zone: at IFZA and DMCC, FZCO ends the name of every new company whatever the number of owners, while at Jafza an FZCO has 2 to 50 shareholders and at Dubai World Trade Centre 2 to 10 (checked 16 October 2026).

What does FZE mean in a UAE company name?

FZE stands for Free Zone Establishment: a free zone limited liability company with one shareholder, which can be a person or a company. Jafza and Dubai World Trade Centre still register it for one owner, and SPC uses the FZE-LLC. Dubai Silicon Oasis lists the FZE as no longer in use and treats existing FZEs as FZCOs, IFZA puts FZCO on every company name, and DMCC names new companies FZCO (checked 16 October 2026).

What is the difference between an FZE and an FZCO?

Where both still exist, the difference is the number of owners. At Jafza an FZE has one shareholder and an FZCO 2 to 50; at Dubai World Trade Centre an FZE has one and an FZCO 2 to 10; at SPC the FZE-LLC has one and the FZC-LLC two or more. Both are limited liability companies. Dubai Silicon Oasis treats every existing FZE as an FZCO, and IFZA and DMCC register new companies as FZCO (checked 16 October 2026).

Does IFZA still register FZE companies?

No. IFZA’s company name guidelines (April 2021) say “All IFZA company names will be followed by the suffix FZCO”, and almost every example name in its 2025 naming guide ends in FZCO (checked 16 October 2026).

Why does a DMCC company name now end in FZCO?

DMCC changed the suffix for companies registered from 2 January 2025, to align it with other UAE free zones (DMCC notice, 6 January 2025). Branches use “FZ Branch”. Older companies named “DMCC” move to “FZCO” through the member portal service “Company Name Suffix Change”, which DMCC lists as free of charge. The notice gave an 18-month transition but no start or end date, so check your company’s suffix status in the member portal (checked 16 October 2026).

Can a company be the shareholder of an FZCO?

Yes. In Dubai Silicon Oasis the DIEZA regulations set out what a company incorporator files (regulations 18.1 and 18.2), and DMCC’s Company Regulations provide for a corporate shareholder’s registration number (article 6.2(d)). IFZA’s set-up page says its registration process is the same for individual and corporate shareholders, and Jafza lists the documents a company shareholder in an FZCO adds. SPC says each shareholder can be an individual, a company or both, and Meydan’s FAQ lists the parent company documents it needs (checked 16 October 2026).

Is an FZ-LLC the same as a mainland LLC?

No. An FZ-LLC is a free zone company formed under its zone’s own regulations. The DIEZA regulations, for example, say Federal Law No. (32) of 2021 Regarding Commercial Companies does not apply to companies in their zones, and RAKEZ forms its FZ LLCs under the RAKEZ Companies Regulations 2023 (checked 16 October 2026).

Does an FZE or an FZCO make it easier to open a bank account?

None of the authority rules on this page gives one suffix a banking advantage, and we do not promise one. Bank account opening is subject to each bank’s KYC, compliance review and final approval. We prepare the file, pre-check it against the bank’s requirements, and if one bank declines we apply to the next.

Ask Amir which company type you get

To ask Amir which company type you get, send three things on WhatsApp: your business activity, how many shareholders you will have, and whether any of them is a company. We usually reply within a couple of hours.

WhatsApp Amir: which company type for my activity

First Idea Consultant LLC, founded 2015, Office 812, ParkLane Tower, Park Regis, Business Bay, Dubai. Call or WhatsApp +971 56 500 6694, Monday to Friday 9:00 to 18:00 and Saturday 9:00 to 14:00.

Sources and how we checked

Every rule on this page comes from the official sources below, each read on its publisher’s own website on 16 October 2026. Rules change, so check the source before you file.

About the reviewer

Amir Aslam is the Founder of First Idea Consultant LLC, a business setup firm in Dubai since 2015. He works from Park Regis, ParkLane Tower, Office 812, Business Bay, Dubai.

Related Posts

How to Add Activities to Your Free Zone Trade Licence (2026) Freezone Company
October 16, 2026

How to Add Activities to Your Free Zone Trade Licence (2026)

How to add activities to a free zone trade licence: when it is a plain…

DMCC Business Setup: What DMCC Is, Fees, Packages, Visas and Renewal Freezone Company
July 11, 2026

DMCC Business Setup: What DMCC Is, Fees, Packages, Visas and Renewal

DMCC business setup means forming a company in a Dubai free zone based in Jumeirah…

Mainland vs Free Zone UAE (2026) Freezone Company
April 6, 2026

Mainland vs Free Zone UAE (2026)

Mainland vs Free Zone UAE (2026) Complete Cost, Tax & Business Setup Guide If you…