What is a Mainland Company?
Companies established on the UAE mainland — outside a free zone — are free to operate across a wide range of sectors. They can trade with individuals and businesses within Dubai and across the UAE, as well as internationally. Most activities now allow 100% foreign ownership.
Mainland companies are regulated by the Dubai Department of Economy & Tourism (DET). They benefit from 0% personal income tax and a 9% corporate tax rate on profits above AED 375,000.
Full UAE Market Access
Trade freely across Dubai and the UAE — no restrictions on customers, sectors, or sales channels.
Competitive Tax
0% personal tax. 9% corporate tax only on profits above AED 375,000.
100% Foreign Ownership
Most mainland sectors now permit complete foreign ownership — no local sponsor needed.
Government Contracts
Only mainland companies can bid for UAE government tenders and public projects.
Mandatory: A physical office with registered Ejari lease is required. New investors need a valid UAE visit or entry visa when applying. Our team handles every government step.
Why Choose Mainland Formation?
Step-by-Step Setup Guide
Our team manages every step — from consultation to licence issuance and beyond.
Select from Industrial, Commercial, Professional, E-Trader, Dual, Instant, SME, or Intelaq Licence based on your business activity.
LLC, Sole Proprietorship, Civil Company, Joint Stock Company, or Partnership — we recommend the right one.
Confirm if your activity allows 100% foreign ownership. Most do. A few strategic sectors require an Emirati partner.
Some activities need DHA, KHDA, RERA, or Municipality approvals. We identify and handle these upfront.
Passport, visa, Emirates ID, photographs, and corporate docs. We give you a personalised checklist.
Name reservation and DET application — online or at a service centre. Our PRO team accompanies you throughout.
8 Types of Mainland Licences
Choosing the correct licence governs your activities, legal obligations, and expansion options.
For manufacturing, production, packaging — food, textiles, paper, petroleum, equipment.
For buying/selling goods and services — import/export, logistics, retail, construction, real estate.
For service businesses — consulting, admin, education, training.
Home-based licence for social media and online platform sellers. Sole Proprietorship only.
Extends free zone company to mainland without extra office. DMCC, DAFZA, DIFC, d3, CommerCity, One Central.
Issued in 5 minutes digitally. Includes virtual site for year one.
For UAE/GCC national entrepreneurs. Fee exemptions and minimal annual fees.
Home-based, UAE/GCC nationals only. Very low annual fee. Sole Proprietorship.
Types of Legal Structures
The legal structure determines liability, ownership, governance, and capital requirements.
General Partnership
Two or more UAE Nationals — joint and separate personal liability. No foreign ownership.
Limited Partnership
General partners with joint liability + limited partners capped to capital share.
Limited Liability Company
Most popular. Liability limited to capital. 1–50 shareholders any nationality. 100% foreign ownership in most sectors.
Private Joint Stock Co.
Up to 200 shareholders. Equal nominal shares. Not publicly offered. Single-owner variant available.
Public Joint Stock Co.
Equal negotiable shares. Portion offered publicly via stock exchange.
Civil Company
Two or more partners in professional activities — consulting, accounting, training, salons.
Sole Proprietorship
One owner with full personal liability for all obligations and debts.
Complete Documents Checklist
Requirements vary by activity and structure. These are standard DET mainland requirements.
Not sure which documents apply to your case?
Get Personalised ChecklistMainland vs Free Zone vs Offshore
Key differences between the three UAE business jurisdictions.
| Feature | Mainland | Free Zone | Offshore |
|---|---|---|---|
| UAE Market Access | ✓ Full | ⚠ Via agent | ✗ No |
| Foreign Ownership | ✓ Most sectors | ✓ All | ✓ Yes |
| Govt. Contracts | ✓ Eligible | ✗ No | ✗ No |
| Corporate Tax | 9% (>375k AED) | 0% qualifying | 0% |
| Physical Office | ✓ Mandatory | ⚠ Flexi-desk | ✗ Not needed |
| Visa Issuance | ✓ Yes | ✓ Yes | ✗ No |
| UAE Bank Account | ✓ Yes | ✓ Yes | ⚠ Facilitated |
| Capital Repatriation | ✓ 100% | ✓ 100% | ✓ 100% |
| Setup Cost | AED 20–30k | AED 5–62k+ | AED 8–15k |
The Strongest Business Foundation in the UAE
Dubai's mainland offers the most flexible, legally protected, and commercially unrestricted environment.
Mainland Formation — FAQs
Yes — following the 2021 Commercial Companies Law amendment, most mainland activities permit 100% foreign ownership. A small number of strategic sectors still require an Emirati partner. We confirm eligibility during consultation.
Typically 5–15 working days for standard activities. Activities requiring external approvals (DHA, RERA, KHDA) may take 3–6 weeks. Our team tracks all timelines and follows up proactively.
Yes. A physical office with a registered Ejari tenancy contract is mandatory. Minimum size is typically 100 sq. ft. Virtual offices are not accepted for mainland licences. We help you source compliant space.
9% applies to taxable income above AED 375,000 (approx. USD 100,000) since June 2023. Businesses at or below this threshold pay 0%. Personal income tax remains 0% for all UAE residents.
No fixed minimum for most mainland LLCs. The MOA must state agreed capital, and some activities may impose their own minimums. We advise on the right amount during consultation.
Yes. Multiple activities can be included on one licence provided they are compatible and approved under the same licence category. Some combinations may require different types or additional approvals.
Mainland companies can trade freely across the UAE and bid for government contracts. Free Zone companies enjoy 0% tax and faster setup but require a distributor for direct UAE mainland trading.
Start Your Dubai Mainland
Company Today
Our team handles everything — activity selection, name reservation, licence issuance, banking, and visas.