SPC Free Zone Sharjah (2026): Cost, Licence Types, Visas and Corporate Tax

SPC Free Zone was founded in 2017 in Sharjah. It started as a publishing-focused zone, but its activity list now covers professional, commercial and general trading licences. The prices SPC published in September 2026:

• E-Publishing: from AED 4,999. Digital publishing activities such as e-books, audiobooks, online content and online retail of books and stationery.
• E-commerce: AED 5,750, for publishing and e-commerce activities.
• Standard: AED 6,875, covering professional, commercial and general trading activities.

SPC's package page says each licence allows up to five activities from more than 2,000, up to 100 shareholders, and a flexi-desk. Government fees are excluded and charged when a visa or service is used. The December 2025 launch notice for the E-Publishing licence gives tighter terms: up to five shareholders and up to four activities from a list of eight digital activities. Because the two SPC pages differ, confirm the package terms in your quote. Entity types and activity wording should match what the business actually does. That wording matters later for banking and for the corporate tax analysis.

SPC describes its visa quota as unlimited on a flexi-desk, paid per visa when allocated. The E-Publishing launch notice mentions up to six visa quotas for owners. Published government charges include:

• Visa allocation: AED 1,600 per visa
• Investor visa including Emirates ID: AED 2,530
• Establishment card (two years): AED 640
• E-channel registration: AED 2,280
• Change of status inside the UAE: AED 700
• Medical test: AED 365 per person
• Health insurance: from AED 450 a month

SPC's own budget example for a solo founder with one investor visa is roughly AED 14,000 to 15,000 in year one. If you need more than a flexi-desk, SPC publishes per-square-metre rates: storage from AED 480, shell and core from AED 550 and furnished office up to AED 900. SPC does not publish a renewal fee on the package page. Ask for year-two pricing in writing and compare it with other zones in our free zone comparison.

An SPC company is a juridical person in a UAE free zone, so it is a Free Zone Person under Federal Decree-Law No. 47 of 2022. It must register for corporate tax and file a return every year, even if it pays nothing. The late-registration penalty is AED 10,000.

The 0% rate under Article 18 applies only if the company is a Qualifying Free Zone Person for the whole tax period. That means:

• adequate substance in the free zone
• Qualifying Income from qualifying activities or transactions with other free zone persons
• non-qualifying revenue within the de minimis limit (the lower of 5% of revenue or AED 5,000,000 under Ministerial Decision No. 229 of 2025)
• audited accounts and transfer pricing compliance
• no election into the standard regime

Sharjah-based zones are tested exactly like Dubai ones; see Sharjah free zones and corporate tax. A consultancy selling mainly to mainland clients, or an online shop selling to individual consumers, will usually fall outside the 0% regime. It is then taxed at 0% up to AED 375,000 of taxable income and 9% above.

There are two separate audit triggers. The first is tax: Ministerial Decision No. 84 of 2025 requires every Qualifying Free Zone Person to prepare and keep audited financial statements, whatever its revenue. Any other taxable person needs them once revenue exceeds AED 50,000,000. An SPC company that wants the 0% rate therefore needs an annual audit from its first tax period.

The second is licensing. Audit firms report that SPC asks for audited financial statements from an approved auditor at licence renewal. SPC's package page does not say this, so confirm the current renewal checklist and approved-auditor list with SPC. Either way, budget for the audit fee every year, because it can exceed the licence saving that drew you to the zone.

Keep accounting records that will survive an audit: bank statements matched to invoices, a fixed-asset register and contracts that show who the customer is. Corporate tax records must be kept for seven years under Article 56 of the Corporate Tax Law. Our free zone audit requirements guide explains how zone rules and tax rules overlap.

VAT is separate from corporate tax. An SPC company must register for VAT when taxable supplies and imports exceed AED 375,000 over 12 months, and may register voluntarily above AED 187,500. Branches share one TRN. Do not assume SPC is a Designated Zone for VAT. Check the official list before relying on special goods treatment.

Before signing, ask SPC for:

1. a written quote showing year-one and renewal fees separately
2. confirmation that your exact activities fit the chosen package
3. the shareholder and visa limits that apply to that package
4. the renewal document checklist, including any audit requirement

Then map your customers. If most revenue will come from UAE mainland businesses or consumers, compare the SPC route with a mainland licence using the free zone vs mainland guide.

On its published fees, SPC is one of the lowest-cost licences for founders who need a valid UAE company and a flexi-desk, not a Dubai address. It tends to suit:

• writers, publishers, content creators and digital media businesses whose activities match the E-Publishing list
• consultants and service providers billing clients outside the UAE
• small online businesses selling digital products or selling internationally

It suits less well where the business needs a physical Dubai presence, sells mainly to UAE consumers, or needs a licence that a particular bank or counterparty prefers. In those cases the low licence fee can be outweighed by extra licensing for mainland work, loss of QFZP status, or a slower bank account. Decide on the customer map and tax position first, and the zone second.