Asia
Mainland or free zone · check the activity and emirate’s licence quote · free-zone trading on the mainland needs the right licence or distributor
Mainland or free zone
Free zones allow 100% foreign ownership. A free-zone company cannot trade directly with mainland customers without the appropriate mainland licence or permitted arrangement. Choose the jurisdiction around your activity and customers; authorities and permissions differ across emirates.
Mainland licence or licensed distributor
The UAE government explains that mainland access is regulated. A free-zone business may work through a licensed mainland distributor or establish an appropriately licensed mainland branch or company. A free-zone licence alone does not provide unrestricted mainland trading rights.
0% on qualifying income, with conditions
Qualifying Free Zone Persons can pay 0% corporate tax on qualifying income when the required conditions are met. Conditions include adequate substance, qualifying activities and income, transfer-pricing compliance and audited financial statements. Free-zone registration alone does not qualify; non-qualifying taxable income is generally taxed at 9%.
100% allowed for most Dubai mainland activities
Most Dubai mainland activities allow 100% foreign ownership. Some strategically important activities have additional ownership conditions.
No resident manager required · federal LLC rule
The Ministry of Economy states that the Commercial Companies Law does not require an LLC partner or manager to reside in the UAE. Bank onboarding, immigration, regulated activities and individual free-zone rules must be assessed separately.
Check the activity and emirate’s licence quote
Licence and setup costs depend on the activity and structure. The official portal offers a cost-estimation route; there is no single national incorporation fee.
0% up to AED375,000 taxable income · 9% above
For ordinary taxable persons, the standard schedule is 0% on taxable income up to AED375,000 and 9% above it. Free-zone treatment has separate conditions; do not assume all free-zone income is exempt.
Ecosystem evidence, not proof of demand for your product. Validate customers, competition and economics before investing.
Technology businesses can investigate emirate-specific ecosystems and prospective partners.
Dubai’s investment authority describes regional connectivity and access to international markets. Compare the location with your customers and logistics needs; the right licence is still required for mainland sales.
Mainland licensing supports domestic trading, with different licence types for commercial, professional and industrial activities.
ICP offers a 90-day, single-entry business-exploration visa without a UAE host. Conditions include a passport valid for at least six months and UAE-valid health insurance. The entry window is 60 days from issuance.
A UAE-resident company incorporated on or after 1 March 2024 must apply for corporate tax registration within three months. A trade licence does not complete the tax registration.
Abu Dhabi also offers mainland and free-zone routes through its own authorities. Dubai licensing, premises and visa arrangements should not be assumed to apply in Abu Dhabi or another emirate.
UAE banks must identify the company and its beneficial owners and verify their identities. Prepare ownership and control documents; a trade licence alone does not guarantee account approval or an opening timeline.
Green Residence is a renewable five-year route without a UAE sponsor. Investors and business partners must show investment or a business contribution and obtain the required licences and approvals.
Some activities require approvals from another government body. Confirm these and the premises requirements before committing to the setup.
National observations help frame the market. They do not measure demand for your specific product.
100.0% of population
2024
199.0% of GDP
2023
US$552bn
USD · 2024
4.0%
2024
11.5m
people · 2025
Tell us what you sell, where you operate and what you want to achieve.
Information on this page is compiled from official and public sources, linked and dated next to each item. It is general information, not legal, tax or financial advice, and rules change. Please confirm with the source or a qualified adviser before acting. ExpandUs Global accepts no liability for decisions made using this information.
