International Humanitarian City
International Humanitarian City: A Free Zone for Aid Organisations
International Humanitarian City is unlike every other zone in this directory. It describes itself as the only non-profit, independent humanitarian free zone authority and the largest humanitarian hub in the world. It exists to move aid, not to sell licences.
- Honest assessment of whether your organisation qualifies
- Entity structure suited to a non-profit or aid operation
- Corporate tax and exemption position properly assessed
- Reporting and grant accounting set up from the start
A licensed Dubai tax practice, not a licence broker.
Quick Answer
International Humanitarian City (IHC) in Dubai was founded in 2003 by H.H. Sheikh Mohammed bin Rashid Al Maktoum through the merger of Dubai Aid City and Dubai Humanitarian City. It describes itself as the only non-profit, independent humanitarian free zone authority and the largest humanitarian hub in the world. It hosts United Nations agencies, international NGOs and commercial partners serving the aid sector, and is located at the DIC Complex on Sheikh Mohammed Bin Zayed Road.
A Different Kind of Free Zone
IHC was founded in 2003 through the merger of Dubai Aid City and Dubai Humanitarian City. It describes itself as the only non-profit, independent humanitarian free zone authority and the largest humanitarian hub in the world.
The purpose is operational rather than commercial. Dubai's location and logistics capacity make it a practical place to pre-position emergency supplies for rapid deployment across Africa, the Middle East and Asia.
When a disaster happens, the speed of the response depends on where the supplies already were. That is what this zone is for.
- Founded 2003 by merger of two earlier entities
- Non-profit, independent humanitarian free zone authority
- Described as the largest humanitarian hub in the world
- Built around pre-positioning emergency supplies
Who Is Based There
United Nations agencies, international non-governmental organisations, and commercial partners that serve the humanitarian sector, particularly in logistics, medical supply and emergency equipment.
IHC also describes partnerships with innovators, private sector players operating to high standards, and academic institutions, aimed at sharing knowledge and preparing future humanitarian workers.
The membership is the value. An aid organisation based there is surrounded by the agencies it coordinates with in an emergency.
- United Nations agencies
- International non-governmental organisations
- Commercial partners serving the aid sector
- Academic and knowledge-sharing partnerships
The Commercial Partner Route
Most businesses reading this will not be an NGO. The relevant question is whether you supply the sector.
Humanitarian logistics is a real industry: freight forwarding, cold chain, medical supply, water and sanitation equipment, shelter materials, telecommunications. Organisations working in it benefit from proximity to the agencies that buy from them.
Being genuinely in that supply chain is the test. A general trading company that once sold blankets is not a humanitarian logistics business, and the zone is not a general-purpose licensing option.
- Humanitarian logistics and freight forwarding
- Medical supply and cold chain
- Water, sanitation and shelter equipment
- Emergency telecommunications
- Not a general-purpose commercial licensing route
The 0% Question, Answered Honestly
No free zone grants you 0% corporate tax. The zone issues a licence; the Federal Tax Authority decides your rate. To pay 0% you have to be a Qualifying Free Zone Person, and that status is tested every year against your actual income, not your address.
Revenue billed to mainland UAE customers is generally not qualifying income. It carries 9%.
We file the corporate tax returns for companies in these zones, which is why we would rather have this conversation before you pay a licence fee than at your first return.
- Qualifying income, tested against your real invoices
- Adequate substance maintained inside the zone
- Transfer pricing compliance, including with related parties
- Audited financial statements, not optional for a QFZP
- Election and registration handled on time, every year
Accounting for Grant-Funded Organisations
Non-profits and aid organisations carry reporting obligations that commercial businesses do not, and they are frequently more demanding than a company's statutory accounts.
Grant funding is usually restricted, meaning money given for one purpose cannot be spent on another, and the accounting has to demonstrate that. Donors set their own reporting formats and audit requirements, often several different ones for the same organisation.
Multi-currency operations across several countries add translation and control questions on top.
The corporate tax position also needs assessing rather than assuming. Being non-profit in purpose does not automatically settle the tax treatment of every entity in a structure, and that should be confirmed properly.
- Restricted grant funds tracked separately by purpose
- Donor-specific reporting formats and audit requirements
- Multi-currency and multi-country operations
- Tax treatment assessed rather than assumed from purpose
- Strong internal controls expected by institutional funders
Related Exiloz Services & Guides
When was International Humanitarian City founded?
2003, by H.H. Sheikh Mohammed bin Rashid Al Maktoum, through the merger of Dubai Aid City and Dubai Humanitarian City, per the Ministry of Economy & Tourism registrar record.
What is International Humanitarian City?
It describes itself as the only non-profit, independent humanitarian free zone authority and the largest humanitarian hub in the world. It hosts United Nations agencies, international NGOs and commercial partners serving the aid sector, using Dubai's logistics capacity to pre-position emergency supplies for rapid deployment.
Can a commercial company set up in IHC?
Commercial partners serving the humanitarian sector are part of the community, particularly in logistics, medical supply and emergency equipment. The test is whether you are genuinely in that supply chain. It is not a general-purpose commercial licensing route, and a business with no aid sector connection should look elsewhere.
Do non-profit organisations pay UAE corporate tax?
The treatment needs assessing for the specific entity rather than assumed from its purpose. Being non-profit in intent does not automatically settle the corporate tax position of every entity in a structure, and organisations should confirm this properly rather than relying on general expectations.
What accounting do grant-funded organisations need?
More than a commercial business of the same size. Grant funding is usually restricted to specific purposes and the accounting must demonstrate that funds were used accordingly. Donors commonly set their own reporting formats and audit requirements, often several different ones for a single organisation, alongside multi-currency operations across countries.
Why is Dubai a humanitarian hub?
Location and logistics capacity. Dubai's air and sea connectivity make it a practical place to pre-position emergency supplies for rapid deployment across Africa, the Middle East and Asia, and the speed of a disaster response depends heavily on where the supplies already were when it happened.
Who founded International Humanitarian City?
H.H. Sheikh Mohammed bin Rashid Al Maktoum, Vice-President and Prime Minister of the UAE and Ruler of Dubai, in 2003, through the merger of Dubai Aid City and Dubai Humanitarian City.
What kind of organisations are based at IHC?
United Nations agencies, international non-governmental organisations, and commercial partners serving the humanitarian sector in areas such as logistics, medical supply and emergency equipment. IHC also describes partnerships with innovators, private sector players and academic institutions.
Is IHC a suitable base for a logistics company?
Only where the humanitarian sector is genuinely your market. Aid logistics has real technical demands, including cold chain for medical supplies, rapid mobilisation against unpredictable timelines, and donor documentation standards that commercial freight work does not impose. A forwarder built for that sector benefits from sitting beside the agencies it serves. A general logistics business would find conventional free zones better suited and less restrictive.
Where is International Humanitarian City located?
At Building 4, DIC Complex, on Sheikh Mohammed Bin Zayed Road in Dubai, per the Ministry of Economy & Tourism registrar record. Its official website is ihc.ae.
The rest of what we do
Licence, visas, bank account, books and the first tax return — handled by the same team, so the structure has to survive its first year.
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PRO & Document Clearing
Establishment card, immigration file, visas, medicals and attestation.
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VAT Registration
Threshold checks, grouping and registration handled against the FTA's current rules.
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VAT Return Filing
VAT201 prepared, reconciled and filed, with the position documented.
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Corporate Tax Registration
Every taxable person must register, including free zone companies applying 0%.
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Corporate Tax Filing
Returns, elections and the qualifying income analysis behind them.
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Accounting & Bookkeeping
Books kept audit-ready from month one, not reconstructed at year end.
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Audit Preparation
Schedules, reconciliations and the evidence your auditor will ask for.
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Payroll & WPS
Payroll, WPS files and end-of-service calculated correctly.
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Working in the Humanitarian Sector?
We will assess honestly whether IHC fits your organisation or whether a conventional structure serves you better, confirm the corporate tax position rather than assuming it follows from your purpose, and set up restricted-fund and donor reporting from the first grant rather than reconstructing it at audit.
