{"id":30,"date":"2026-09-17T08:12:04","date_gmt":"2026-09-17T08:12:04","guid":{"rendered":"https:\/\/vivosgroup.com\/ae\/services\/company-incorporation\/"},"modified":"2026-11-02T04:17:19","modified_gmt":"2026-11-02T04:17:19","slug":"company-incorporation","status":"publish","type":"page","link":"https:\/\/vivosgroup.com\/ae\/services\/company-incorporation\/","title":{"rendered":"Company Setup in the UAE \u2014 Mainland & Free Zone"},"content":{"rendered":"\n
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UAE services<\/p>\n\n\n\n

Company Setup in the UAE: Mainland or Free Zone<\/h1>\n\n\n\n

A UAE company can be set up on the mainland or in a free zone, with up to 100% foreign ownership for most activities in both. DET\u2019s Instant Licence can be issued within five minutes where no external approval is needed; other licences take as long as their approvals, attestation and office lease require. Free zone companies trade within their zone and internationally, and in Dubai can also work onshore with a Free Zone Mainland Operating Permit; mainland companies can trade anywhere in the UAE. VIVOS Corporate Services L.L.C. selects the structure with a written rationale, reserves the trade name, secures the licence and handles MOA attestation, office or flexi-desk and Ejari.<\/p>\n\n\n\n

We start with the two questions that determine everything else: what exactly will the business do, and who will it sell to. From there we recommend mainland or free zone, the specific zone, and the activity codes that will support your visas, your bank account and your tax position, delivered by VIVOS Corporate Services L.L.C.<\/p>\n<\/div>\n\n\n\n

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Structure choice<\/td>Mainland or free zone, selected by activity, target market and visa needs<\/td><\/tr>
Foreign ownership<\/td>Up to 100% for most activities, both mainland and free zone<\/td><\/tr>
Typical timeline<\/td>Depends on the authority, approvals and premises: DET Instant Licence within 5 minutes; DMCC about 10 working days; ADGM within 10 business days<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n\n\n\n
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What’s included<\/h2>\n\n\n\n
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  • Activity classification and zone selection, with a written rationale<\/li>\n\n\n\n
  • Trade name reservation and initial approvals<\/li>\n\n\n\n
  • Licensing with the economic department or the free zone authority<\/li>\n\n\n\n
  • Memorandum of association and corporate documents, including attestation and legalisation<\/li>\n\n\n\n
  • Office or flexi-desk arrangements and Ejari registration where required<\/li>\n\n\n\n
  • Branch registration for existing foreign companies<\/li>\n\n\n<\/ul>\n<\/div>\n\n\n\n
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    UAE company setup at a glance (2026)<\/h2>\n\n\n\n

    A UAE company is licensed either by the emirate’s economic department (in Dubai, the Department of Economy and Tourism, DET) or by a free zone authority. Whichever route you take, the company must then register for corporate tax and keep a beneficial owner register.<\/p>\n\n\n\n

    Item<\/th>Detail<\/th><\/tr><\/thead>
    Mainland licensing (Dubai)<\/td>DET, with applications made through the Invest in Dubai platform<\/td><\/tr>
    Free zone licensing<\/td>The free zone authority, which also handles its companies’ work permits and visas<\/td><\/tr>
    Foreign ownership<\/td>100% foreign ownership of mainland companies allowed since Federal Decree-Law No. 26 of 2020; strategic sectors still need approvals<\/td><\/tr>
    Free zone company selling on the Dubai mainland<\/td>Possible for non-regulated activities with a Free Zone Mainland Operating Permit (Executive Council Resolution No. 11 of 2025)<\/td><\/tr>
    Corporate tax registration<\/td>Every resident company, within 3 months of incorporation, on the FTA’s EmaraTax platform<\/td><\/tr>
    Beneficial owner (UBO) register<\/td>Created and filed with the registrar within 60 days of licensing<\/td><\/tr>
    Economic Substance Regulations<\/td>Reporting cancelled by Cabinet Decision No. 98 of 2024<\/td><\/tr>
    Recurring obligations<\/td>Annual licence renewal, corporate tax return within 9 months of year end, VAT returns once registered<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Mainland, free zone or branch: which UAE structure should you choose?<\/h2>\n\n\n\n

    The structure decides who licenses the business, where it can sell and how its profit is taxed. These are the five structures new UAE businesses usually compare in 2026.<\/p>\n\n\n\n

    Structure<\/th>Licensed by<\/th>Ownership<\/th>Where it can trade<\/th>Corporate tax position<\/th><\/tr><\/thead>
    Mainland LLC<\/td>The emirate’s economic department (DET in Dubai)<\/td>1 to 50 partners; up to 100% foreign outside strategic impact activities<\/td>Anywhere in the UAE and abroad<\/td>0% up to AED 375,000, 9% above; Small Business Relief at revenue of AED 3m or less<\/td><\/tr>
    Free zone company<\/td>The free zone authority<\/td>Up to 100% foreign<\/td>Within its zone and outside the UAE; the Dubai mainland only with a permit or a distributor<\/td>0% on qualifying income if it is a Qualifying Free Zone Person, with no AED 375,000 band and no Small Business Relief; otherwise 0% and 9%<\/td><\/tr>
    Mainland branch of a free zone company<\/td>The economic department<\/td>Part of the free zone company<\/td>The UAE mainland<\/td>Domestic permanent establishment: a Qualifying Free Zone Person pays 9% on its profit, and its revenue is left out of the de minimis test<\/td><\/tr>
    Branch of a foreign company<\/td>The economic department; no UAE national service agent needed<\/td>Wholly owned by the foreign parent<\/td>The activities on its UAE licence<\/td>Registers for corporate tax within 6 months; taxed on the profit attributable to the branch<\/td><\/tr>
    Individual without a company<\/td>A licence or permit in the individual’s own name<\/td>The individual<\/td>As the licence or permit allows<\/td>Taxed only once business turnover exceeds AED 1m in a calendar year; wages and personal investment income do not count<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    How do you set up a company in Dubai, step by step?<\/h2>\n\n\n\n

    Set-up runs in a fixed order: activity, name, approval, licence, then visa, labour and tax registrations. This is the Dubai mainland route; free zones run steps 1 to 4 on their own portals.<\/p>\n\n\n\n

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    1. Choose the business activity and legal form; the activity decides the licensing authority and any extra approvals.<\/li>\n\n
    2. Reserve a trade name and obtain initial approval from DET through Invest in Dubai. Initial approval confirms the government has no objection to the business being set up.<\/li>\n\n
    3. Sign the memorandum of association (or a local service agent agreement, where the legal form needs one) and secure premises; Dubai leases are registered through Ejari.<\/li>\n\n
    4. Obtain any activity-specific approvals, then collect the trade licence.<\/li>\n\n
    5. Obtain an establishment card from GDRFA Dubai (ICP in other emirates) and, for mainland companies, a MOHRE establishment card before applying for work permits.<\/li>\n\n
    6. Register for corporate tax on EmaraTax within 3 months of incorporation. Register for VAT within 30 days of crossing the mandatory threshold.<\/li>\n\n
    7. Create the beneficial owner and partners registers and file them with the registrar within 60 days of licensing.<\/li>\n<\/ol>\n\n\n\n

      What documents do you need to set up a company in the UAE?<\/h2>\n\n\n\n

      You need identity documents for every shareholder, manager and signatory, and constitutional documents for any corporate shareholder.<\/p>\n\n\n\n