Free Zone LLC (FZLLC)

Flexible company structure for partnerships and joint ventures.

What is an FZLLC?

A Free Zone Limited Liability Company (FZLLC) is a flexible business structure that combines the benefits of a corporation with the operational flexibility of a partnership. Members (owners) enjoy limited liability while having the ability to customize profit distribution and management structure.

FZLLCs are ideal for:

Business partnerships
Joint ventures
Professional service firms
Investment holding companies
Family businesses

Key Features

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Multiple Members

Minimum 2 members required - perfect for partnerships.

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Flexible Profit Sharing

Customize how profits are distributed among members.

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Pass-Through Taxation

Profits pass directly to members, avoiding double taxation.

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Management Flexibility

Choose member-managed or manager-managed structure.

FZLLC vs FZCO

Feature FZLLC FZCO
Minimum Owners 2 members 1 shareholder
Ownership Units Membership interests Shares
Profit Distribution Flexible (per agreement) Based on shares
Management Members or Managers Directors
Taxation Pass-through Corporate
Best For Partnerships Solo/Startups

Structure Requirements

Minimum Members 2
Maximum Members Unlimited
Manager Requirement At least 1 (can be a member)
Operating Agreement Required
Registered Address Required (provided by ZDFZ)
Capital Contribution No minimum requirement

FZLLC Fees

Fee Type Amount
LLC Registration $1,000 USD
Annual License Fee $750 USD
Registered Address Included
Operating Agreement Template Included

Operating Agreement

Every FZLLC must have an Operating Agreement that defines:

  • Ownership percentages of each member
  • Profit and loss distribution
  • Voting rights and decision-making procedures
  • Management structure (member-managed vs manager-managed)
  • Rules for adding or removing members
  • Dissolution procedures

ZDFZ provides a standard operating agreement template, or you can use a custom agreement prepared by your legal counsel.

Ready to form an FZLLC?

Learn about the incorporation process or compare all fees.