A free zone is a business place where commerce and economic activity are at least largely legal and tax-free, and where additional economic benefits such as cheap business taxes, a duty-free zone, exemptions from export controls, no income tax, and no payroll taxes are common. The UAE government governs free zone restrictions, which remain in effect until the legal entity leaves the zone. There are around 44 free zones located throughout the UAE that have attracted foreign direct investment in the form of 200,000 firms that contribute to GDP growth.