Who should choose a Dubai mainland company?
A Dubai mainland company suits businesses that sell directly to customers in Dubai and the wider UAE. It also fits firms that bid for government work or run a shop, showroom, clinic or warehouse.
Choose the mainland if you:
- sell goods or services to UAE companies and consumers, not only to clients abroad
- want government tenders, which Dubai's Department of Economy and Tourism (DET) says were previously reserved for mainland-licensed companies
- need a customer-facing site in the city, not a desk inside a free zone
- plan to hire a team in Dubai and grow your visa numbers as your premises grow
A free zone may suit you better if your clients are mostly abroad or you are still testing the idea. Free zone companies can also reach mainland customers through a DET permit, explained below. For a side-by-side view, read our mainland vs free zone guide.
Who licenses mainland companies in Dubai?
DET registers and licenses mainland companies, meaning companies based anywhere in Dubai outside the free zones. Its arm, the Dubai Business Registration and Licensing Corporation (DBLC), runs the work through the Invest in Dubai platform, online or at service centres.
DBLC says Invest in Dubai links more than 70 government services, so most steps need no service centre visit.
Every Dubai business is being issued a Dubai Unified Licence (DUL), one licence number and QR code. DBLC says linking this unified company data with banks has cut corporate account opening from about 90 days to around three days.
| Route in Dubai | Licensing authority | Our guide |
|---|---|---|
| Dubai mainland | Department of Economy and Tourism (DET) | This page |
| DMCC | DMCC free zone | DMCC company setup |
| Meydan Free Zone | Meydan Free Zone | Meydan Free Zone setup |
| IFZA | IFZA, Dubai Silicon Oasis | IFZA company setup |
Dubai mainland company setup cost in 2026
There is no single DET package price. DET says licence fees vary with the licence type and activities, and its business set-up recommendation tool on Invest in Dubai estimates them. Your total is a set of government fees plus office rent and visas. The figures below are published or reported government fees as of 22 October 2026: treat them as indicative, not a quote.
| Cost item | Government fee (AED) | What to know |
|---|---|---|
| Initial approval | 120 (reported) | Khaleej Times figure from 2025; DET's own pages do not list it |
| Trade name reservation | 620 | DET's stated total; a foreign-language name carries a separate fee, reported at AED 2,000 in 2025 |
| DET licence fee | Varies by activity and legal form | Includes 5% of your annual office rent when you lease premises |
| Dubai Chamber membership | 300 to 2,200 a year | Set by legal form, owners' nationality and activity |
| Ejari tenancy registration | 177.75 online, 220 at a trustee centre | Rent, deposit and fit-out are extra |
| GDRFA establishment card | 200 plus 5% VAT, plus 70 in add-on fees | Needed before any visa |
| Entry permit, per visa | 200 plus 5% VAT | Add AED 500 plus AED 20 if the person is already in the UAE |
| Residence permit, per visa | 200 plus 20, plus 20 delivery | Valid two years; AED 500 more if applied for inside the UAE |
| Emirates ID, per person | 100 per year of residence, plus 100 | Medical fitness test is extra |
| MoHRE bank guarantee | 3,000 per employee | Refundable once the labour card is cancelled |
In a Gulf News example using DET's calculator (updated September 2026), an expatriate-owned sole establishment renting a Business Bay office for about AED 140,000 a year had an estimated licence fee of around AED 15,000. The 5% rent share of that is AED 7,000.
The licence fee covers one year. A similar amount falls due at each annual renewal, at the fees in force then.
Dubai's 2026 support packages deferred a range of government fees for new and renewing businesses for three months from 1 April 2026, including premium business name and local service fees, and a second AED 1.5 billion package in May added sector exemptions. Check what applies on your application date.
Licence types and business activities
DET issues commercial, professional and industrial licences, and licenses tourism businesses such as hotels and holiday homes. Your activity decides the licence type, the legal forms open to you and whether another authority must approve it.
- Commercial licence: buying and selling goods and services, including import and export, logistics, retail, construction and real estate.
- Professional licence: service businesses selling expertise, such as consultancies, administrative services and education.
- Industrial licence: manufacturing, production and packaging; regulators must approve before operations start.
- Instant licence: issued online within five minutes for activities that need no approval beyond DET. It includes a virtual business site for the first year only; a real location is needed at renewal.
- eTrader licence: a home-based sole establishment licence for selling online, at AED 1,070 plus AED 300 Chamber membership. Khaleej Times reports that expatriates can hold it only for some service activities.
Some sectors need a no-objection certificate or approval from another authority, for example:
- Dubai Municipality for restaurants, construction companies, clinics and engineering firms
- Dubai Health Authority for healthcare and pharmaceuticals
- Central Bank of the UAE for banks, money exchanges and insurance
- Securities and Commodities Authority for financial consultancy and investment advisory
- Ministry of Human Resources and Emiratisation (MoHRE) for manpower supply and recruitment
- the national media regulator for publishing, advertising and photography
Legal forms, share capital and foreign ownership
Which legal form fits your business?
| Legal form | Who it suits | What to know |
|---|---|---|
| Limited liability company (LLC), including single-owner LLC | Most trading, service and industrial businesses | 1 to 50 partners of any nationality; liability limited to each partner's capital share; DET issues the MoA |
| Sole establishment | One owner, often a professional or home business | Owner is personally liable for all debts; a non-GCC professional owner needs a local service agent |
| Civil company | Two or more partners in a professional activity | DET issues the MoA; needs a local service agent if fully owned by non-GCC nationals |
| Branch | A local, other-emirate, free zone, GCC or foreign parent | Trades under the parent's name; foreign parent documents must be attested and translated into Arabic |
| Private or public joint stock company | Larger ventures | A private one can have up to 200 shareholders; a feasibility study is required |
Invest in Dubai says there is no standard minimum share capital on the mainland; the amount depends on the legal structure.
Can a foreigner own 100% of a Dubai mainland company?
Yes, for most activities. Federal Decree-Law No. 26 of 2020, later consolidated into Federal Decree-Law No. 32 of 2021 on Commercial Companies, removed the old rule that a mainland company needed a 51% Emirati shareholder. Invest in Dubai says more than 1,000 commercial and industrial activities can be 100% foreign-owned.
Activities of strategic impact can carry limits on foreign ownership. DET lists these as needing a local partner:
- security, defence and activities of a military nature
- telecommunications
- banks, exchange, financing, insurance and printing of banknotes or coins
- other categories, such as commercial agencies, Hajj and Umrah organising and fishing
The same reform removed the need for branches of foreign companies to appoint a UAE national service agent. Check your exact activity on Invest in Dubai before you sign a lease.
Office, Ejari and visa quota
Mainland companies need a physical workspace, and Invest in Dubai puts the minimum size at 100 sq ft. In Dubai the lease must be registered with Ejari, Dubai Land Department's tenancy system, and the premises must meet DET and municipality rules for your activity.
Ejari registration costs AED 177.75 through the Dubai REST app or DLD website, or AED 220 at a Real Estate Services Trustee Centre.
How many visas can a mainland company get?
Invest in Dubai says there is no fixed cap on mainland visas, as long as numbers fit the size of the premises and the activity. MoHRE sets each company's employee quota from its legal status, premises size, projects and business needs, and the employer can apply to raise it.
Before hiring, the company opens a MoHRE file with an establishment card and an electronic signature card, issued after a MoHRE inspection. It also needs a GDRFA establishment card. Each employee then needs a work permit, valid for 60 days and backed by an AED 3,000 bank guarantee. An entry permit, medical test, Emirates ID and a two-year residence permit follow. For owner residence, see our investor visa guide and golden visa guide.
Renewal, corporate tax and VAT
Renew the DET licence every year and keep your Ejari lease registered, since rent feeds into the fee. Renew the GDRFA establishment card, priced at AED 100 per year of validity, and Dubai Chamber membership too.
Ongoing duties for a mainland company:
- Declare your ultimate beneficial owners (UBO) once the licence is issued.
- Appoint an auditor registered with the federal Ministry of Economy and Tourism and obtain an annual audit report.
- Apply for corporate tax registration with the Federal Tax Authority (FTA) within three months of incorporation, under FTA Decision No. 3 of 2024 for companies set up on or after 1 March 2024. Late registration carries an AED 10,000 penalty.
- Pay corporate tax at 0% on taxable income up to AED 375,000 and 9% above it. The 0% Qualifying Free Zone Person regime is only for free zone companies.
- File the return and pay within 9 months of the end of each tax period.
- Small Business Relief lets companies with revenue up to AED 3 million use simplified rules for tax periods ending on or before 31 December 2029, under Ministerial Decision No. 131 of 2026.
VAT is charged at 5%. Registration is mandatory once taxable supplies and imports exceed AED 375,000 a year and optional above AED 187,500. The Economic Substance Regulations covered only financial years ending by 31 December 2022, so they are no longer an annual filing. See our guides to corporate tax and VAT registration.
Dubai mainland compared with free zones and other emirates
Mainland, free zone or a free zone with a mainland permit
| Point | Dubai mainland | Dubai free zone | Free zone company with DET permit |
|---|---|---|---|
| Licensed by | DET | The free zone authority | Free zone authority, plus DET permit |
| Trading in the UAE | Across the UAE and abroad | Not without a specific mainland licence | Allowed in Dubai for the permitted activities |
| Government tenders | Eligible | Not on the free zone licence alone | Opened up by the permit |
| Corporate tax | 0% up to AED 375,000, then 9% | 0% on qualifying income for a Qualifying Free Zone Person | 9% on the related mainland revenue, with separate records |
| Cost of mainland access | Part of the DET licence | Needs a branch licence or permit | AED 5,000 per six-month permit; AED 10,000 a year for a branch operating out of the zone |
Dubai Executive Council Resolution No. 11 of 2025 lets free zone companies get a DET branch licence, valid for a year, or a temporary permit for specific activities, valid for up to six months. DIFC financial firms are excluded. DET launched the permit as the Free Zone Mainland Operating Permit on 8 October 2025 for companies holding a Dubai Unified Licence. It started with non-regulated activities such as technology, consultancy, design and trading, and the company can use its existing staff.
Dubai mainland compared with other emirates
| Emirate | Mainland licensing authority | Worth knowing | Our guide |
|---|---|---|---|
| Dubai | Department of Economy and Tourism | Instant licence on Invest in Dubai for activities without outside approvals | This page |
| Abu Dhabi | Department of Economic Development, Abu Dhabi | Seven licence types, including freelancer and virtual licences | Abu Dhabi setup |
| Sharjah | Sharjah Economic Development Department | Instant licence with no lease needed in the first year, for up to three employees | Sharjah setup |
Ajman and Ras Al Khaimah each have their own Department of Economic Development; see our Ajman and Ras Al Khaimah guides.
Setting up a Dubai mainland company from India
Most licensing steps run online through Invest in Dubai, but DET asks non-resident applicants to hold a valid UAE tourist or visit visa when they apply. The medical test and Emirates ID fingerprints for a residence visa are also done in the UAE, so plan at least one trip.
- An Indian parent company: for a branch, DET asks for the board resolution, authorisation letter, commercial registration, MoA and licence. They must be attested in India by the UAE Embassy and the foreign ministry, counter-attested by the UAE Ministry of Foreign Affairs, and translated into Arabic with UAE Ministry of Justice attestation. Expect the same route when an Indian company holds shares. See our attestation guide.
- Funding from India: resident individuals can remit up to USD 250,000 per financial year under the Liberalised Remittance Scheme. A business investment abroad must follow the Overseas Investment Rules and Regulations, 2022, through your authorised dealer bank. Companies cannot use the scheme and invest under the overseas investment rules instead.
- Tax residence: a foreign company is treated as resident in India in any year its place of effective management (PoEM) is in India, though the guidelines exclude companies with turnover of INR 50 crore or less. If key decisions are made in India, take advice before you start.
Our business setup in Dubai from India guide covers FEMA, banking and the India and UAE tax treaty in more depth.
How Ofin helps with Dubai mainland company setup
Ofin's UAE desk, which trades as Ofin Global, handles the setup end to end. Our team:
- confirms activity codes, legal form and external approvals before you sign a lease
- reserves the trade name, files the initial approval and prepares the MoA
- coordinates the office lease and Ejari registration
- processes the DET licence, establishment cards, visas, medical tests and Emirates ID
- prepares your corporate bank account file
- registers you for corporate tax and VAT, and supports accounting, payroll, PRO services and renewals
- advises Indian founders on FEMA, overseas investment and India and UAE tax
Ofin Legal has a 4.9-star Google rating and has served more than 5,000 clients since 2019. A standard Dubai mainland setup with Ofin typically takes 7 to 15 working days, subject to approvals. Call or WhatsApp the UAE desk on +971 50 523 5779 for an itemised quote.
