A mainland company is licensed by the economic department of its emirate and can trade anywhere in the UAE, bid for government contracts, and open branches without free zone restrictions. Most activities now allow 100% foreign ownership.
Last updated
60-second UAE assessment
Get your structure recommendation
Tell us what you need and we’ll assess the best route.
When mainland is the right structure
Choose mainland when you sell directly to UAE customers, run retail, hospitality, clinics, contracting, or logistics, need government or semi-government contracts, or plan multiple branches across emirates. Free zone structures restrict direct local trade; mainland does not.
Ownership rules after the 2021 reforms
Most commercial and industrial activities permit 100% foreign ownership with no Emirati partner. A defined strategic-impact list still requires UAE national involvement, and professional activities in some emirates use a Local Service Agent who holds no equity. Activity classification is confirmed before filing.
Choosing the emirate and the licence
Dubai (DET), Abu Dhabi (ADDED), Sharjah (SEDD), and the northern emirates each have their own fee structures, inspection regimes, and office rules. Licence categories are commercial, professional, industrial, and tourism, with sector regulators such as DHA, KHDA, or the Central Bank layering on approvals.
Office, Ejari, and visa quota
Mainland companies need a physical address with a registered tenancy (Ejari in Dubai) or a qualifying business centre. Space drives the visa quota, and the establishment card plus labour and immigration files must be opened before staff visas are processed.
Corporate tax, VAT, and compliance
UAE Corporate Tax at 9% applies above AED 375,000 of taxable profit, with no free zone 0% regime available to mainland entities. VAT registration is mandatory above the AED 375,000 turnover threshold. Bookkeeping, UBO filing, WPS payroll, and AML obligations apply from day one.
Banking for mainland companies
Mainland companies typically have the strongest UAE banking prospects because the licence, tenancy, and local customer base give banks a clear operating picture. Accounts commonly open in two to five weeks with a complete file.
Cost drivers and timeline
Initial approval, trade name, MOA notarisation, licence issuance, tenancy, establishment card, and visa quota. Licensing usually completes in one to three weeks once the tenancy is in place; regulated activities take longer because of external approvals.
Questions clients ask first
I am in the UK — how does UK to Dubai company setup work?
UK founders moving a business to Dubai usually incorporate the UAE entity first, legalise UK corporate and personal documents through the FCDO and the UAE Embassy in London, then apply for a residence visa before opening a UAE bank account. Whether it changes your UK tax position depends on the Statutory Residence Test and where the company is managed — see our Dubai company setup for UK founders page.
Can a foreigner own 100% of a UAE mainland company?
For most commercial and industrial activities, yes. A defined strategic-impact list still requires UAE national involvement, and some professional activities use a Local Service Agent who holds no shares.
How long does mainland company setup take?
Typically one to three weeks from trade name reservation to licence issuance once the tenancy is secured. Activities needing external regulator approval take longer.
Do I need a physical office for a mainland licence?
Yes. A registered tenancy (Ejari in Dubai) or a qualifying business centre address is required, and the space determines how many residence visas the company can sponsor.
Is mainland more expensive than a free zone?
Usually yes, mainly because of the mandatory tenancy and emirate fees. The trade-off is unrestricted access to the UAE market and eligibility for government contracts.
Do mainland companies pay corporate tax?
Yes. Corporate Tax applies at 9% on taxable profit above AED 375,000. The free zone 0% qualifying-income regime is not available to mainland entities.
Can a mainland company sponsor unlimited visas?
No. The quota is tied to office area and activity, and is approved by the immigration and labour authorities. Additional space raises the quota.
Can I convert a free zone company to mainland later?
You can add a mainland licence or branch, and in some cases migrate the entity. The right path depends on the activity, existing contracts, and visa arrangements — we review this before you commit.
Get a private recommendation before you commit
Share your country, intended structure, and banking needs. We will review the route and flag risks before you spend time or money on the wrong setup.
60-second UAE assessment
Get your structure recommendation
Tell us what you need and we’ll assess the best route.
Check structure & banking fit — free 60-second assessment