SAIF Zone, the Sharjah Airport International Free Zone, sits beside Sharjah airport and suits trading, services and light industry that benefit from air access. Hamriyah Free Zone sits on the coast with a port and suits heavier industry, manufacturing and marine-related activities. Both are in the emirate of Sharjah and both expect audited accounts.
Side by side
| Factor | SAIF Zone | Hamriyah Free Zone |
|---|---|---|
| Location | Next to Sharjah International Airport | Coastal, with a port in Hamriyah |
| Typical activities | Trading, services, logistics, light manufacturing | Industrial, manufacturing, trading, marine and heavy activities |
| Access | Air cargo and road links | Sea cargo and road links |
| Premises | Offices, warehouses, units | Offices, plots, warehouses, industrial units |
| Audit | Annual audited accounts for renewal, per public guidance | Annual audited accounts for renewal, per public guidance |
These are broad patterns drawn from public descriptions. Fees, activities and conditions change, so ask each zone for its current rules. We do not quote licence costs here.
How to choose
- Where does your cargo move? Air freight points to SAIF; sea freight and heavy equipment point to Hamriyah.
- What are you doing on site? Manufacturing needs industrial space and permits.
- Who are your customers and suppliers? Distance to Dubai, Sharjah and the northern emirates matters.
- What does the zone allow? Check the activity list and any restrictions.
- What is the total cost? Licence, lease, visas, audit and compliance together.
Audit
Both zones are described as requiring annual audited accounts from an approved auditor, with a planning deadline of about 90 days after year-end. See SAIF Zone audit requirements and Hamriyah Free Zone audit requirements. Plan the audit budget at the start.
Tax
Free zone status does not by itself give 0% corporate tax. The 0% rate applies only to Qualifying Free Zone Persons on qualifying income, and other income can be taxed. See qualifying free zone person and qualifying and excluded activities. VAT treatment of goods moved between a zone and the mainland also needs care; see free zone to mainland: VAT and corporate tax.
Selling into the mainland
Free zone companies often sell to mainland customers through a distributor or a mainland branch. The route affects tax and licensing. Read mainland vs free zone before you decide.
Setup pages
See our overview of SAIF Zone company setup and Hamriyah Free Zone company setup.
Example
A company exporting small electronic parts by air chooses SAIF Zone for proximity to the airport. A steel fabricator needing a plot and sea access for heavy items chooses Hamriyah. Both appoint approved auditors early and budget for the annual audit alongside the licence fee.
Mistakes
- Choosing on licence price alone.
- Ignoring audit and visa costs.
- Assuming 0% tax applies to everything in a free zone.
- Not checking activity restrictions.
Next step
For help comparing zones and setting up the finance function, talk to our team about business setup advisory and the best free zone in the UAE.
Decision checklist
| Question | If yes, lean towards |
|---|---|
| Do you ship mainly by air? | SAIF Zone |
| Do you need heavy industrial space or port access? | Hamriyah Free Zone |
| Do you mostly serve customers in Sharjah and the northern emirates? | Either; compare lease and road access |
| Do you need low-volume office space with services? | SAIF Zone, subject to availability |
Ask each zone
- The current list of permitted activities.
- What is included in the licence and what costs extra.
- Visa quotas and conditions.
- Audit and renewal requirements in writing.
Frequently asked questions
SAIF Zone is beside Sharjah airport and suits trading, services and light industry. Hamriyah is coastal with a port and suits heavier industry and marine-related activities.
Public guidance says both expect annual audited accounts from an approved auditor. Confirm with each zone.
Not automatically. 0% applies only to Qualifying Free Zone Persons on qualifying income.
It depends on licence type, premises and activity. Ask each zone for current written fees and add audit and visas.
Possibly, but the route and conditions matter for licensing and tax. Get advice before you start.