Tax breaks / incentives
DMC is a tax free zone. But there are no tax breaks for productions wanting to use Dubai as a location. This is possibly a competitive problem now that nearby Abu Dhabi has introduced generous tax breaks.
There are plans to make shooting in Dubai more attractive. One measure already in place is the establishment of the Dubai Film and TV Commission (DFTV) in 2012. Priorities include decreasing the cost of filming in Dubai and developing an incentive scheme that fosters local talent. But whether there will be Abu Dhabi-style tax breaks is not yet clear.
The UAE in general does provide extensive support to the media and broadcasting industries in other ways and offers a wide variety of discounts and special deals to international productions.
In Abu Dhabi, twofour54° and the Abu Dhabi Film Commission launched a rebate of up to 30% on qualifying spend for location, production and post-production services puchased or sourced through Abu Dhabi companies is available for feature films, TV productions including documentaries, commercials and music videos. The rebate also applies to the use of Abu Dhabi-registered crew, accommodation costs (temporary), and various travel services, office expenses, and Abu Dhabi-based activities. For full details, please go to the Abu Dhabi Film Commision website.