Everything you need to choose the right structure: how mainland and free zone companies differ, our four partner free zones, the documents you'll need and how the process runs, with the Corporate Tax effect explained up front.
A mainland company is licensed by the Department of Economy and Tourism (DET) in Dubai, or the equivalent authority in another emirate. It can trade directly with customers anywhere in the UAE, open branches across the emirates and bid for government contracts.
Most commercial and professional activities now allow 100% foreign ownership. A small number of strategic activities still carry ownership conditions, and we confirm yours before you apply.
Corporate Tax: 9% on taxable profit above AED 375,000. Small Business Relief may apply to eligible businesses with revenue up to AED 3 million for tax periods ending on or before 31 December 2026.
Free zone companies are 100% foreign-owned, quick to form and often need no office lease. They trade freely within the zone and internationally. Selling directly into the UAE onshore market may need a distributor or an additional permit. A free zone company that meets the Qualifying Free Zone Person conditions can pay 0% Corporate Tax on qualifying income.
The Dubai Multi Commodities Centre is one of Dubai's largest free zones, with a premium JLT address and an established community for commodities, trading, technology and crypto businesses.
A Dubai licence with a prestigious address and a fully digital setup process. Well suited to consultancies, e-commerce, media and service businesses that want to be seen as Dubai-based.
The International Free Zone Authority offers a wide range of activities and multi-year licence options. Popular with international founders, trading companies and holding structures.
An established, cost-effective free zone with office, warehouse and industrial options. A strong fit for trading, light manufacturing and budget-conscious startups.
| Mainland (DET) | Free Zone | |
|---|---|---|
| Where you can trade | Anywhere in the UAE, plus international | Within the free zone and internationally. Onshore UAE sales may need a distributor or additional permit |
| Ownership | 100% foreign ownership for most activities | 100% foreign ownership |
| Office | Physical office (Ejari), sized to your visa quota | Flexi-desk or shared office options available |
| Corporate Tax | 9% on taxable profit above AED 375,000 | 0% on qualifying income for Qualifying Free Zone Persons; 9% otherwise |
| Government tenders | Eligible | Generally not eligible |
| Best for | Retail, contracting, local services, UAE-facing trading | Consultancy, e-commerce, international trading, holding companies |
Requirements vary by authority and activity. We send you an exact checklist with your quote.
We agree the activity, jurisdiction and shareholding, and check the Corporate Tax position first.
Trade name reservation and initial approval, with your documents checked before submission.
Company documents signed and trade licence issued, often without visiting the UAE.
Establishment card, entry permit, medical, Emirates ID and residence visa.
Bank account, Corporate Tax and VAT registration, and bookkeeping set up from month one.
Talk to an adviser today and get an itemised quote.
