Topics/Free zones & incentives
Topic · 24 guides · 8 countries

Every incentive on this page has an expiry date.

Free zones, grants, R&D relief and residency-by-investment get grouped together as "incentives" and they behave nothing alike. What each one gives you, what it demands back, and when it runs out.

8
Regimes compared
One headline incentive per country
2026
Nearest expiry
The soonest deadline in the table
24
Guides published
Zones, grants, R&D and visas

The headline incentive, country by country

Click a row to filter the guides
CountryFlagship regimeHeadlineWhat it demands backRuns until
UAE & DubaiFree zone, qualifying free zone person0%Office, staff and management inside the zone; qualifying income onlyNo end date→TurkeyTechnology development zones0%R&D or software activity physically performed in the techno-parkEnd of 2028→PortugalMadeira International Business Centre5%Job creation and a minimum investment, verified annuallyBenefit period to 2033→SingaporeFree trade zones and innovation incentivesDeferred dutyGoods held in zone; incentives need an approved projectOngoing→GermanyForschungszulage research allowance25% of R&D wagesCertified R&D project; claimed against payroll, not profitOngoing→United KingdomFreeports and investment zonesRates and duty reliefPremises inside the designated site; employment conditions applyKey reliefs end September 2026→United StatesOpportunity zonesGains deferralCapital gain reinvested through a qualified fund, held for yearsMade permanent in 2025→EstoniaEU single market and innovation fundingGrantsCompetitive application; co-funding usually requiredPer programme→
Every regime here is conditional. Most require substance, an office, staff, activity genuinely performed inside the zone, and several have a statutory end date after which the benefit simply stops. Check both before you commit.

All free zone and incentive guides

Coverage, honestly

Eight countries carry three incentive guides each. Three more appear in the country list with nothing written behind them: marked here rather than linked to an empty page.

Turkey3 guides
UAE & Dubai3 guides
Germany3 guides
United Kingdom3 guides
United States3 guides
Singapore3 guides
Estonia3 guides
Portugal3 guides
CanadaNot yet written
AustraliaNot yet written
FranceNot yet written
What changed this year
Germany's R&D allowance base rose again
The assessment base is EUR 10 million a year, rising to EUR 12 million for projects starting from 1 January 2026, giving a maximum credit of EUR 2.5 million. Guides quoting the old cap are out of date.
Opportunity zones were made permanent
The One Big Beautiful Bill Act, signed 4 July 2025, ended the programme's scheduled expiry, which changes the calculus for long-hold investments.
The main UK freeport reliefs close in 2026
Enhanced capital allowances and stamp duty relief on designated tax sites apply to expenditure and purchases completed before 30 September 2026, so timing matters.
Turkey's techno-park exemption runs to 2028
The 0% rate on qualifying R&D, software and design income has been extended several times and currently holds until 31 December 2028.
Madeira's benefit period has an end date
The current MIBC benefit period expires in 2033, and a successor regime would need fresh European Commission approval. Anything structured through it needs an exit plan.
Before you apply

An incentive you cannot keep is a cost.

Substance requirements, expiry dates and clawback provisions decide whether a headline rate survives contact with your actual business. Model the full period, not year one.

We email when a regime expires

Sunset dates, new grant rounds, changed qualifying rules. One email, no pitches.

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