United Arab Emirates

Company Formation in Dubai Mainland

Emirate of Dubai — Department of Economy and Tourism (DET / DED)

Formation Time

5–7 business days

Min. Capital

No statutory minimum

Corporate Tax

9% (0% on taxable profit up to AED 375,000; Small Business Relief applies up to AED 3M revenue)

Foreign Ownership

100%

Overview

Dubai Mainland company formation gives entrepreneurs unrestricted commercial access to the entire UAE domestic economy, allowing direct trade with federal ministries, multinational corporations, local consumers, and commercial entities across all seven emirates. Regulated by the Dubai Department of Economy and Tourism (DET, formerly DED), mainland entities operate without the geographical and trading restrictions that limit free zone licensees. Under Federal Decree-Law No. 32 of 2021, foreign investors can hold 100% full legal ownership across over 1,000 commercial and industrial activities, completely eliminating the legacy 51% Emirati local sponsor requirement. Dubai is the premier commercial hub of the Middle East, offering 0% personal income tax, a competitive 9% federal corporate tax rate (with 0% tax on taxable profits up to AED 375,000 and Small Business Relief for revenues up to AED 3,000,000 through December 2026), 137 double taxation treaties, and 10-year UAE Golden Visas for qualified investors.

100% foreign ownership

Trade across all 7 emirates

0% tax on profit up to AED 375k

Golden Visa eligible

Wio digital banking

Why Choose Dubai Mainland

100% foreign legal ownership — no local Emirati sponsor required across commercial and industrial activities

Unrestricted trade across all 7 emirates, federal government procurement, and direct consumer retail

9% federal corporate income tax with 0% tax rate on taxable net profits up to AED 375,000 ($102,000 USD)

Small Business Relief (SBR) election available for companies with gross revenues up to AED 3,000,000

10-year UAE Golden Visa pathway for commercial investors and senior corporate executives

Deep corporate banking ecosystem with digital banks (Wio Bank) and international lenders (Emirates NBD, FAB, HSBC)

Direct trade connectivity to 260+ global destinations via Dubai International Airport (DXB) and Jebel Ali Port

Business Entity Types

Entity	Ownership	Directors	Capital	Tax	Best For
LLC	100%	1	No minimum required by statute	9% corporate tax on profit exceeding AED 375k; 0% up to AED 375k	Commercial trading, technology services, retail, general contracting, consulting
Sole Establishment	100% (for professional and consultancy activities)	1	None	9% corporate tax (Small Business Relief applies)	Solo consultants, legal/management advisors, creative professionals
Branch Office	100%	1 (General Manager)	None	9% corporate tax on UAE-sourced branch profits	Foreign multinationals expanding operational footprint into Dubai
Civil Company	100% for recognized professions	2+	None	9% corporate tax	Professional partnerships — engineering consultancies, accounting firms, medical clinics

Step-by-Step Formation Process

Initial Trade Name Reservation

1–2 days

Reserve commercial trade name through the DET Invest in Dubai portal.

Initial Approval & Activity Selection

1–2 days

Select economic activities and obtain Initial Approval Certificate.

MOA Drafting & Electronic Notarization

2–3 days

Draft Memorandum of Association and execute via Dubai Courts digital notarization.

Office Lease & Ejari Registration

1–2 days

Lease approved commercial office or flexi-desk and obtain Ejari registration certificate.

Commercial Trade License Issuance

1 day

Pay government fees and receive the official commercial trade license.

Corporate Banking & Tax Registration

1–3 weeks

Open corporate bank account with Emirates NBD or Wio Bank and register with FTA for Corporate Tax TRN.

UAE Residency Visa & Emirates ID

2–3 weeks

Process establishment card, entry permit, medical test, biometric Emirates ID, and residency stamping.

Costs & Fees

Government / License Fee	AED 12,000 – 25,000
Our Service Fee	USD 5,000 – 15,000
Annual Renewal	AED 10,000 – 20,000
Bank Account Opening	USD 1,500+
Visa (per person)	AED 3,500+

Fees are indicative and may vary based on business activity, entity type, and additional approvals required. Contact us for a precise custom quote.

Get Custom Quote

Banking

Dubai mainland companies enjoy top-tier bankability. Traditional lenders (Emirates NBD, Mashreq, RAKBANK) and modern digital neo-banks (Wio Bank Business) provide multi-currency AED/USD/EUR/GBP accounts.

Account Opening Time

3 days (Wio) to 3 weeks (traditional commercial banks)

Multi-Currency

Yes — multiple currencies supported

Recommended Banks

Wio Bank (fast digital onboarding in 48–72 hours)Emirates NBD (UAE's flagship commercial bank)Mashreq NeoBizADCBFirst Abu Dhabi Bank

Tax Overview

Corporate Tax

9% on taxable net profits exceeding AED 375,000 (0% on profits up to AED 375k)

Personal Income Tax

0% — no personal income tax on salaries, dividends, or capital gains

VAT / Sales Tax

5% standard VAT (mandatory registration threshold: AED 375,000 annual turnover)

Capital Gains Tax

0% on qualifying shareholdings and corporate capital gains

Withholding Tax

0% on cross-border dividends, interest, royalties, and management fees

Double Tax Treaties

137 countries

Small Business Relief (SBR) allows eligible resident taxable persons with gross revenues up to AED 3,000,000 in a tax period to be treated as having no taxable income (0% tax) through December 31, 2026. All mainland entities MUST register for corporate tax with the FTA and obtain a Tax Registration Number (TRN) under penalty of an AED 10,000 late registration fine.

Visa & Residency

Investor / Partner Visa

2 years (renewable)

For company shareholders holding equity in a mainland LLC

Employment Visa

2 years (renewable)

For sponsored managers and employees under Ministry of Human Resources (MOHRE)

UAE Golden Visa

10 years (renewable)

For investors investing AED 2M+ in corporate capital or real estate

Family visa: AvailableProcessing: 2–3 weeks after license issuance

Frequently Asked Questions

Can a foreigner own 100% of a Dubai mainland company in 2026?

Yes. Under Federal Decree-Law No. 32 of 2021, foreign investors can own 100% of shares in a Dubai mainland LLC across more than 1,000 commercial and industrial activities. The historical requirement for a 51% local Emirati partner has been permanently abolished for almost all business sectors.

How does the UAE 9% Corporate Tax work for Dubai Mainland companies?

Effective for financial years beginning on or after June 1, 2023, the UAE levies a 9% federal corporate income tax on taxable net profits exceeding AED 375,000 ($102,000 USD). Profits up to AED 375,000 are taxed at 0%. Furthermore, under Small Business Relief (SBR), entities with gross revenues of AED 3,000,000 or less can elect to pay 0% corporate tax through December 2026.

What is the penalty for failing to register for UAE Corporate Tax?

The Federal Tax Authority (FTA) imposes an administrative penalty of AED 10,000 on any entity that fails to submit its corporate tax registration application within the designated statutory timeline. All Dubai mainland companies must secure a Corporate Tax Registration Number (TRN) regardless of whether they qualify for 0% tax.

Do I need a physical office in Dubai to hold a mainland license?

Yes. Every Dubai mainland company must hold a valid commercial tenancy registered with Ejari. This can range from an affordable business center desk (flexi-desk/co-working space) costing approximately AED 6,000–12,000 per year to a private commercial office space.

What is the difference between Dubai Mainland and a Dubai Free Zone?

Dubai mainland companies can sell goods and services directly anywhere across the UAE, participate in government tenders, open commercial retail shops anywhere in Dubai, and trade without territorial limits. Free zone companies are generally restricted to operating within their free zone or internationally, unless they appoint a mainland distributor or obtain a dual license.

How fast can I open a corporate bank account for a Dubai mainland company?

Through digital banking platforms like Wio Bank Business, accounts can be opened in 48 to 72 hours. Traditional brick-and-mortar commercial banks (Emirates NBD, Mashreq, FAB) take approximately 2 to 3 weeks and require a thorough review of company invoices, business plans, and signatory KYC.