Ajman Media City (AMC)Free zone tax status and compliance
Ajman
Ajman Port & FZ Authority
The Verdict
The Agile SME Node; Focused on Article 21 Small Business Relief (SBR).
I. Statutory Basis
As a Qualifying Free Zone Person, this jurisdiction requires strict adherence toCore Income-Generating Activities.Focus on Article 21 (Small Business Relief) as the primary compliance path. For entities exceeding AED 3M, the focus shifts to Article 18 'Main Management' tests and localized substance.
Compliance Roadmap
Revenue Ceiling Guard: Real-time monitoring to ensure total global revenue remains under the AED 3M SBR threshold
WPS Payroll Proof: Utilizing the UAE Wages Protection System to prove localized substance, even for single-employee consultancies
Annual Financial Review: Preparing a simplified tax-basis P&L to support the SBR election during the annual tax return filing
Audit Hotspots
Missing the mandatory 9-month registration/filing deadline (AED 10,000 fixed penalty)
Inadequate 'Main Management' documentation for owners living outside of the UAE
Applying SBR to an entity that is part of a Multinational Enterprise (MNE) Group
Jurisdictional Connectivity
Check your AMC setup
Scout scores Ajman Media City against your activity, ownership and visa needs, with full setup costs, and compares it with every other free zone and mainland.
See costs and setup options