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The UAE has concluded 37 CEPAs with 18 now in force, reaching roughly a quarter of the worldu2019s population. A practical guide to what the network actually delivers for foreign entrepreneurs u2014 including the rules-of-origin test that decides whether your trading model qualifies at all.

Fujairah offers real advantages for traders: Indian Ocean access outside the Strait of Hormuz and costs well below Dubai. But the 0% corporate tax claim comes with conditions that changed in June 2026.

Mainland, free zone, or offshore? A clear 2026 comparison of UAE business structures – market access, visas, banking, and tax – plus the 5 questions to answer before you invest.