A mainland company can operate within the UAE, including the free zones, and outside it. This page explains the law behind it, who can own it, which authority licenses it in each emirate and what the authorities publish about fees and service times.
A UAE mainland company is licensed by the licensing authority of an emirate, such as the Dubai Department of Economy and Tourism or the Sharjah Economic Development Department. It is governed by Federal Decree-Law No. 32 of 2021 on Commercial Companies. Full foreign ownership is permitted outside a list of restricted activities. A mainland company can operate within the UAE, including the free zones, and outside it.
A UAE mainland company is a business licensed by the licensing authority of an emirate, not by a free zone authority. For Dubai, Invest in Dubai describes the mainland as the areas outside the free zones.
Invest in Dubai states that a mainland company has no territorial restriction. It can operate within the UAE, including the free zones, and outside it. A free zone company cannot trade within the UAE without a specific mainland license.
Mainland companies are governed by Federal Decree-Law No. 32 of 2021 on Commercial Companies. It took effect on 2 January 2022 and replaced Federal Law No. 2 of 2015. The official legislation portal shows one amendment to it, last updated on 1 October 2025.
Each emirate has its own licensing authority. In the four emirates covered on this site, the UAE Government portal names the Dubai Department of Economy and Tourism, the Abu Dhabi Department of Economic Development, the Sharjah Economic Development Department and the Ajman Department of Economic Development. In Abu Dhabi, registration and licensing is overseen by the Abu Dhabi Registration and Licensing Authority, an arm of that department.
The UAE Government portal also names the Departments of Economic Development in Umm Al Quwain and Ras Al Khaimah, and Fujairah Municipality.
The table shows what each authority publishes. On the authority pages we checked, only Sharjah's FAQ gives an approximate total cost, and no authority publishes an end to end timeline.
| Emirate | Licensing authority | Fees the authority publishes | Published service time, single step |
|---|---|---|---|
| Dubai | Department of Economy and Tourism (DET) | Trade name AED 620. No fixed license fee: it varies with the license type and activities | License issue: 10 minutes for a normal license, 5 minutes for an instant license |
| Abu Dhabi | Abu Dhabi Registration and Licensing Authority (ADRA), an arm of the Department of Economic Development | Standard Economic License: basic cost AED 1,200 with 6 activities | 5 working days for the commercial economic license on TAMM |
| Sharjah | Sharjah Economic Development Department (SEDD) | According to the SEDD FAQ: 8% of the lease or site area value, depending on the activity, for UAE national partners and 13% for partners of other nationalities. Approximate first year licensing cost of AED 15,000 to AED 30,000 | Regular license 5 to 7 business days, instant license within one day |
| Ajman | Department of Economic Development, Ajman | AED 600 to issue the license, plus register, signboard and other listed fees | License issue: 10 minutes |
Good to knowEach service time is the time the authority publishes for that one step. It is not the time the whole setup takes.
The law permits it, outside a list of restricted activities. Full foreign ownership of mainland companies was first permitted by Federal Decree-Law No. 26 of 2020, and mainland companies are now governed by Federal Decree-Law No. 32 of 2021. The Ministry of Economy and Tourism states that investors can have full ownership in all five legal forms in that law.
Two limits apply. Cabinet Resolution No. 55 of 2021 lists seven activities with a strategic impact. For six of them the sector regulator sets the permitted national and foreign shareholding. Article 10(3) of the law also lets each emirate's authority set a ratio of UAE national participation. Full foreign ownership is the default, not an unconditional right.
The UAE Government portal lists these activities as not open to 100% foreign ownership.
Good to knowFor a strategic impact activity, the emirate's authority must pass the application to the regulator within 5 working days, and the regulator must approve or reject it within 14 working days. For services related to fisheries, UAE national participation must be 100%.
It depends on the legal form and the activity. A local service agent is not needed for a limited liability company outside the restricted activities. The UAE Government portal states that there is now 100% foreign ownership with no requirement for a majority Emirati shareholder or local partner, and the Ministry of Economy and Tourism states that foreign companies opening a branch in the UAE are not required to appoint a UAE national agent.
Sole establishments are different. The ministry says they are not covered by Decree-Law No. 26 of 2020 and that the requirement for a national agent still exists for them, subject to the legislation of local authorities.
Official pages still refer to a local service agent for sole establishments and civil companies, and the official sources do not agree on how wide the requirement is. We confirm the position for your legal form and activity with the authority before you apply.
The Commercial Companies Law requires a company to take one of five forms: general partnership, limited partnership, limited liability company, public joint stock company or private joint stock company. In Dubai, the list of legal forms also includes the sole establishment, the civil company and the branch of a foreign company.
The law sets no fixed minimum capital for a limited liability company. Capital must be sufficient, the Cabinet may set a minimum, and contributions must be fully paid at incorporation. The Ministry of Economy and Tourism states there is no minimum unless the Cabinet issues a decision or the company's own constitutional documents specify one.
Since the 2025 amendment, the shares of an LLC may be divided into classes with different rights, if this is recorded in the Trade Register. The detailed rules are to be set by the Cabinet.
| Legal form | Who owns it | Good to know |
|---|---|---|
| Limited liability company (LLC) | 2 to 50 partners, or one person or company as single owner | No fixed minimum capital in the law. A Memorandum of Association is required |
| Private joint stock company | Up to 200 shareholders, according to Invest in Dubai | Cannot offer shares to the public. A Memorandum of Association is required |
| General partnership | In Dubai, two or more UAE nationals | One of the five forms in the law |
| Branch of a foreign company | The parent company | Needs a license and entry in the Foreign Companies Register. No UAE national agent is required |
| Sole establishment | One person | Invest in Dubai states the owner is personally liable for all its financial obligations. The ministry says the national agent requirement still exists, subject to local legislation |
| Civil company | In Dubai, two or more partners practising a professional activity | Not one of the five forms in the law |
Corporate tax is imposed by Federal Decree-Law No. 47 of 2022, at 0% on taxable income up to AED 375,000 and 9% above it, for tax periods starting on or after 1 June 2023. Every taxable person must register for corporate tax.
On visas, Invest in Dubai states there is no fixed cap for a Dubai mainland company, provided the number is in line with the regulatory frameworks on the size of the premises and the business activity. No authority page we checked states a ratio of visas to office space.
Good to knowThis page states what the official sources say. It is not tax or legal advice.
The law provides defined routes. Since the 2025 amendment, Article 15 bis of the Commercial Companies Law lets a company transfer its registration from one licensing authority to another, including from a free zone to the mainland or the reverse, while keeping its legal personality.
Where free zone legislation permits, a free zone company may also establish a branch or representative office on the mainland. That branch or office is subject to the Commercial Companies Law.
Dubai has its own route. Under Executive Council Resolution No. 11 of 2025, a free zone company, other than a DIFC financial establishment, may operate in mainland Dubai by obtaining from DET a mainland branch license, a license for a branch operating out of the free zone at AED 10,000 a year, or a temporary permit of up to six months at AED 5,000.
The activity is the basis for the legal form and the license type. The UAE Government portal says there are more than 2,000 activities to choose from.
The law requires a company to take one of five forms. The activity is the basis for choosing the legal form.
The application goes to the licensing authority of the emirate.
The name must be followed by the abbreviation of the legal form, must match the activity and must not be registered already.
Initial approval means the government has no objection to the business. It does not allow you to trade yet. Foreign investors must obtain GDRFA approval first.
A Memorandum of Association is required for limited partnerships, LLCs and joint stock companies. It is prepared and attested by UAE law firms, courts and the notary public. A local service agent agreement, where one applies, must be attested by the notary public or the court.
Every business must have a physical address and provide an office or warehouse rental agreement. In Dubai the agreement must be registered with Ejari.
Some activities need approval from a sector body such as the Central Bank, the Securities and Commodities Authority or the telecommunications regulator.
The license fee must be paid within 30 days of receiving the payment voucher, or the application is cancelled.
Prices are published, with what each one covers and what it does not. We send the full cost in writing before you commit.
Mainland license
AED19,500
One investor visa
AED12,500
Terms and conditions apply. Prices are indicative. The license fee differs by business activity, and the final cost varies with the number of visas and government fees. See all packages.
Answered from the official sources listed below. If yours is not here, ask us directly.
The UAE Government portal states that there is now 100% foreign ownership with no requirement for a majority Emirati shareholder or local partner. Full ownership was first permitted by Federal Decree-Law No. 26 of 2020, and mainland companies are now governed by Federal Decree-Law No. 32 of 2021. The portal lists activities that are not open to full foreign ownership, including banking, telecommunications and security, defence and military activities.
Federal Decree-Law No. 32 of 2021 on Commercial Companies, in force since 2 January 2022. It replaced Federal Law No. 2 of 2015. The official legislation portal shows one amendment to it, last updated on 1 October 2025. Full foreign ownership was first permitted by Federal Decree-Law No. 26 of 2020.
The UAE Government portal lists security, defence and military activities, telecommunications, banks, exchange, financing and insurance, the production of banknotes or coins, commercial agencies, organising Hajj and Umrah, Quran recitation institutes, fish catching, natural pearl catching and marine animals catching. Cabinet Resolution No. 55 of 2021 sets out the seven activities with a strategic impact.
A mainland company is licensed by the emirate's licensing authority. Invest in Dubai states that it has no territorial restriction: it can operate within the UAE, including the free zones, and outside it. A free zone company cannot trade within the UAE without a specific mainland license.
The investment FAQ of the Ministry of Economy and Tourism states that the law does not require a partner or manager of a limited liability company to be a UAE resident. We confirm the position for your activity with the authority of the emirate you choose before you apply.
The law sets no fixed minimum. Article 76 of the Commercial Companies Law says the capital of a limited liability company must be sufficient, that the Cabinet may set a minimum, and that contributions must be fully paid at incorporation. The Ministry of Economy and Tourism states there is no minimum unless the Cabinet issues a decision or the company's own constitutional documents specify one.
Article 71 of the Commercial Companies Law allows a single natural or legal person to incorporate and own a limited liability company. An LLC with more than one owner has at least two and no more than 50 partners.
Corporate tax under Federal Decree-Law No. 47 of 2022 is 0% on taxable income up to AED 375,000 and 9% above it. Every taxable person must register, and a company incorporated on or after 1 March 2024 must apply within three months of incorporation. The return is filed within 9 months from the end of the tax period.
Every fact on this page was checked against the official source on 29 September 2026. Rules and fees change, so we confirm the current position before any application.
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