Mainland Company
Formation in Dubai
Registered with the Department of Economy & Tourism
A Dubai mainland company is the most versatile and commercially powerful business structure available to entrepreneurs in the UAE. Unlike free zone entities, a mainland company can trade freely with any customer or business across all seven emirates, bid on UAE federal and emirate-level government contracts, and operate from any physical location in Dubai without geographic restrictions.
Company Setup
What Is a Mainland Company
in Dubai?
A mainland company — also called an onshore company — is a business entity licensed by the Dubai Department of Economy and Tourism (DET), formerly known as the Department of Economic Development (DED). Mainland companies operate under the UAE Federal Commercial Companies Law and are permitted to conduct business anywhere within the UAE and internationally, without the geographic or sectoral restrictions that apply to free zone entities.
The correct licence type is determined by the nature of the business and its intended activities. Navira Corporate advises on the optimal licence category and activity selection to ensure regulatory compliance and commercial flexibility.
10 Key Benefits of
Dubai Mainland Company Formation
Why mainland continues to be the most commercially powerful business structure in the UAE.
Available across the majority of business sectors since the 2021 UAE Commercial Companies Law amendment. No local Emirati shareholder required for most activities.
Since 2021Trade with any customer across all 7 emirates — no geographical limits, no local distributor needed, no trade restrictions of any kind.
No LimitsOnly mainland companies can bid for UAE federal, emirate-level, and semi-government contracts. Free zone companies cannot access this market.
ExclusiveVisa allocation scales with office space — approximately 9m² per visa. No arbitrary cap — the more space you lease, the more visas you can sponsor. Ideal for growing teams.
Set up anywhere in Dubai — Business Bay, DIFC perimeter, Al Quoz, Deira, or any commercial zone. No restriction on physical location whatsoever.
UAE banks strongly prefer mainland-licensed companies. Faster account opening, higher credit facilities, and broader banking product eligibility vs free zone entities.
Bank Preferred0% on taxable profits up to AED 375,000. 9% above this threshold. Simpler than the free zone ‘Qualifying Income’ conditions required to access the 0% rate.
0% up to AED 375KMainland investors are eligible for UAE Green Residence (5-year) and 10-year Golden Visa through investment routes linked directly to the mainland entity.
10-Year VisaOpen branches, warehouses, and retail outlets anywhere in the UAE without requiring a new licence or establishing a separate entity for each location.
UAE-WideTrademarks, patents, and designs registered under the company name are fully protected under UAE Federal IP law, managed through the Ministry of Economy.
Mainland vs Free Zone —
Which Is Right for Your Business?
Choosing between a UAE mainland company and a free zone company is the single most important decision in your setup journey. The right structure depends on your target market, business activity, visa requirements, and long-term growth plans.
If your primary market is the UAE — or you plan to bid for government contracts, build a local team, or open multiple branches — the mainland structure is the clear choice. If your focus is international trade with minimal physical presence, a free zone may offer better value. Our consultants will identify the optimal structure for your specific activity, nationality, and growth plans.
How to Set Up a Mainland Company
in Dubai — 10 Steps (2026)
The DET registration process for a standard mainland company typically takes 7–15 business days with complete documentation. Regulated sectors (healthcare, real estate, education) add 3–6 weeks for external approvals.
Process
Select your activity from DET’s list of 2,000+ approved activities. The activity code determines your licence type (Commercial / Professional / Industrial / Tourism) and any required external approvals.
Choose from LLC, Sole Establishment, Civil Company, Branch of Foreign Company, or Branch of UAE Company. LLC is the most common structure for foreign investors seeking 100% ownership.
Submit 3–5 name options via the DET online portal or service centre. Name must include the company’s legal structure abbreviation (LLC, EST, etc.) and comply with DET naming conventions.
DET issues the Initial Approval Certificate, confirming no objection to the proposed business and investor nationality. Foreign investors also require GDRFA approval at this stage.
Prepare the Memorandum of Association (for LLC, PJSC, PrJSC) or Local Service Agent Agreement (for professional sole establishments) at a Dubai Notary Public. Outlines shareholding, activities, and management structure.
Lease a physical office space in any commercial zone in Dubai. Register the tenancy agreement through the Ejari portal operated by the Dubai Land Department. Ejari registration is mandatory for all mainland companies.
Obtain additional regulatory approvals for your specific sector where required: DHA (healthcare), KHDA (education), RERA (real estate), Dubai Municipality (food), RTA (transport).
Submit the complete document pack to DET for final review. DET issues the trade licence officially authorising the company to commence operations. All shareholders should be present or provide a Power of Attorney.
Apply for investor / employee UAE residency visas through GDRFA/ICP: entry permit → medical examination → Emirates ID → visa stamping. Each visa takes approximately 7–14 business days. Set up establishment card and e-channel simultaneously.
Open a UAE corporate bank account (7–21 days depending on bank KYC). Register for Corporate Tax via EmaraTax — mandatory for all entities. Register for VAT if annual taxable turnover exceeds or is expected to exceed AED 375,000.
Cost of Mainland Company
Formation in Dubai
Total costs vary based on licence type, legal structure, office location, and number of visas required. The table below covers all major government and operational cost components for 2026, sourced from published DET, GDRFA, Dubai Land Department, and FTA fee schedules.
Schedule
| Cost Component | Range (AED) | Frequency | Notes |
|---|---|---|---|
DET Trade Licence Fee |
12,000 – 30,000 | Annual | Varies by activity, legal structure, and number of activities. |
Trade Name Reservation |
620 – 2,000 | One-time | Renewable. Foreign/English names may attract higher fee. |
Initial Approval Certificate |
150 – 500 | One-time | DET permission to proceed with formation. |
MOA / LSA Notarisation |
1,500 – 4,000 | One-time | Dubai Notary Public. Higher for complex structures. |
Ejari Registration |
220 | Annual | Mandatory. DLD fee + knowledge/innovation surcharges. |
Office Rent |
25,000 – 120,000+ | Annual | Depends on size, zone, and location. Mandatory for all mainland companies. |
Chamber of Commerce |
1,200 – 3,000 | Annual | Mandatory for all DED mainland companies. |
Establishment Card |
2,000 – 2,500 | Annual | Required before applying for employee / investor visas. |
E-Channel Registration |
5,000 (deposit) | One-time | Refundable security deposit for online visa processing. |
Investor Visa (2-year) |
3,500 – 6,000 | Per person | Entry permit + medical + Emirates ID + stamping. |
Employee Visa (2-year) |
4,000 – 7,000 | Per person | Includes medical, Emirates ID, work permit. |
Corporate Tax Registration |
✓ AED 0 | One-time | Free. Mandatory for all mainland entities via EmaraTax. |
VAT Registration |
✓ AED 0 | One-time | Free. Required if taxable turnover exceeds AED 375,000/yr. |
| Total Year 1 Estimate | AED 15,000 – 60,000+ | Year 1 | Excluding office rent and visas. Varies significantly by structure, zone, and team size. |
We provide a full, itemised cost breakdown — professional fees and government fees clearly separated — before you commit to anything. No hidden fees. No unexpected invoices. Every cost is confirmed in writing.
Dubai Mainland Visa Quota —
How Many Visas Can You Get?
One of the most significant advantages of the Dubai mainland structure is a scalable, office-size-based visa quota — a critical differentiator from free zone packages, which typically offer fixed visa allowances (e.g. 0, 1, 3, or 6 visas per package).
Healthcare and construction companies may receive higher initial allocations — up to 20 visas — from MOHRE, regardless of initial office size.
Increase leased office area and re-register Ejari with MOHRE to unlock additional visa slots as your team grows.
Each visa valid for 2 years and renewable. Both investor and employee visas are supported under the mainland structure.
Free zone companies are typically capped at 0–6 visas per package. Upgrading requires purchasing a higher-tier package — not simply expanding your office.
Free zone companies are typically capped at a fixed number of visas per package — usually 0–6 without upgrading. A mainland company with a 200 m² office can support 22+ visas, making it the only viable structure for companies planning significant UAE workforce growth.
Corporate Tax & Compliance
Obligations for Dubai Mainland Companies (2026)
The UAE introduced Federal Corporate Tax in June 2023. All mainland companies must comply with the following obligations regardless of revenue level. Non-compliance carries significant financial penalties.
2026
| Obligation | Key Detail | Notes & Penalties |
|---|---|---|
Corporate Tax Rate |
0% / 9% | 0% on taxable profits up to AED 375,000. 9% above this threshold. Small Business Relief (SBR) available for businesses with revenue under AED 3 million until 31 Dec 2026. |
CT Registration |
Mandatory | All UAE entities must register via EmaraTax. Registration is free.⚠️ AED 10,000 penalty for non-registration |
CT Return Filing |
Annual | Due within 9 months of financial year-end. Mandatory even at 0% profit / 0% tax.⚠️ Late filing: AED 500 – 20,000 penalty |
VAT Registration |
Threshold-based | Mandatory if taxable supplies exceed AED 375,000/year. Voluntary if supplies exceed AED 187,500. Standard rate: 5%. |
VAT Return Filing |
Quarterly | Filed via EmaraTax.⚠️ Late filing: AED 1,000 (first year) / AED 2,000 (subsequent years) |
UBO Disclosure |
Mandatory | Maintain Ultimate Beneficial Owner register (25%+ equity holders) and file with DET. Annual update required. |
Economic Substance (ESR) |
Sector-specific | Applies to holding, shipping, finance, IP, and certain other activities. Annual ESR report due 31 December.⚠️ Fines up to AED 400,000 for non-compliance |
Annual Licence Renewal |
Annual | Renew DET trade licence annually. Navira Corporate handles reminders and submissions.⚠️ Late renewal: AED 250 – 10,000 fine |
Accounting Records |
Mandatory | Maintain financial records for minimum 5 years. No mandatory statutory audit for most LLCs — but CT compliance requires accurate financials. |
Free zone companies can access a 0% CT rate only on 'Qualifying Income' — subject to substance requirements and the exclusion of 'excluded activities'. For most SMEs and UAE market-focused businesses, the mainland's simpler 0% / 9% tiered structure provides greater fiscal predictability and fewer compliance conditions.
UAE Residency Options for
Dubai Mainland Company Owners
Setting up a Dubai mainland company opens the door to multiple UAE residency pathways — from the standard 2-year investor visa through to the prestigious 10-year Golden Visa.
DET-licensed mainland company with a valid trade licence. Available to all shareholders and partners registered on the licence.
Partnership / investment contract + minimum AED 1M shareholding in an LLC or joint stock company.
Minimum AED 2M investment in public or real estate. Property investors: DLD fee of ~AED 4,020 included. Navira Corporate supports qualifying investors and entrepreneurs.
Sponsored by the mainland company. Scales with visa quota (office size — approx. 9m² per visa).
Sponsored by investor or employee visa holder. Requires minimum salary threshold. Covers spouse, children, and parents.
Source: All visa government fees are based on published GDRFA Dubai rates (2026). All figures are indicative and subject to change by the relevant authority. Additional service fees may apply for typing centre, medical, or Emirates ID.
Navira Corporate manages the full visa process — from entry permit application to Emirates ID collection — as part of our Growth and Elite packages. No queuing, no missed deadlines, no surprises.
Documents Required for
Mainland Company Formation in Dubai
A complete, accurate document pack is essential for a smooth DET registration. Navira Corporate prepares and reviews your full document set before submission — avoiding delays and rejection.
Documents issued outside the UAE must be notarised in the country of origin and attested by the UAE Embassy in that country, then counter-attested by the UAE Ministry of Foreign Affairs (MOFA). Navira Corporate guides clients through the full attestation process.
For standard commercial activities with complete documentation, the DET trade licence is typically issued within 7–15 business days. Regulated sectors requiring additional government approvals — such as healthcare (DHA), education (KHDA), and real estate (RERA) — may take 3–6 weeks. Visa processing and bank account opening add a further 3–5 weeks.
Yes — in the vast majority of business sectors. The 2021 amendment to the UAE Commercial Companies Law (Federal Decree-Law No. 32 of 2021) expanded 100% foreign ownership to most commercial and professional activities. Some restricted sectors — including oil and gas, security services, and certain defence-related activities — continue to require an Emirati shareholder. A Local Service Agent (LSA) may be required for professional licences under foreign ownership, but the LSA holds no equity and has no control over the business.
The key differences are: (1) A mainland company can trade freely across the UAE and bid on government contracts — free zone companies cannot do either without a local distributor or mainland branch. (2) Mainland companies require a physical office registered via Ejari; free zones offer flexi-desk and virtual options. (3) Mainland visa allocation scales with office size; free zones have fixed package-based quotas. (4) Mainland corporate tax is a straightforward 0%/9% tiered structure; free zone 0% rates require meeting complex 'Qualifying Income' conditions.
There is no universal mandatory paid-up capital requirement for most mainland business types. LLC and commercial licences indicate a notional share capital — typically AED 300,000 — in the MOA, but this does not need to be deposited in a blocked bank account for most activities. Industrial licences indicate AED 500,000. The notional share capital reflects liability protection, not a mandatory deposit.
Total Year 1 costs for a standard mainland LLC typically range from AED 15,000 to AED 60,000+ in government and administrative fees — before office rent and visa costs. Key components: DET trade licence (AED 12,000–30,000), trade name (AED 620–2,000), MOA notarisation (AED 1,500–4,000), Ejari (AED 220), Chamber of Commerce (AED 1,200–3,000). Office rent adds AED 25,000–120,000/year. Investor visas add AED 3,500–6,000 per person.
Mainland visa allocation is based on office space — approximately 1 visa for every 9 m² of leased commercial space. A 27 m² office supports ~3 visas; a 100 m² office supports ~11 visas. There is no arbitrary cap — the quota scales as your office grows. Priority sectors such as healthcare and construction may receive higher initial allocations. This is a major advantage over free zone companies, which are limited to fixed visa packages.
UAE Federal Corporate Tax applies to all mainland companies at 0% on annual taxable profits up to AED 375,000 and 9% on profits above this threshold. All entities must register for Corporate Tax via the FTA's EmaraTax portal — regardless of profitability — and file annual CT returns within 9 months of their financial year-end. Small Business Relief is available for businesses with revenue under AED 3 million until 31 December 2026, effectively extending the 0% rate to their entire income.
Yes — this is one of the most commercially significant advantages of the mainland structure. Only DET-licensed mainland companies are eligible to participate in UAE federal government procurement, emirate-level tenders, and semi-government contract processes. Free zone entities are excluded from these opportunities. For any business targeting the public sector, government services, construction, healthcare, or infrastructure in the UAE, mainland registration is essential.
Yes. All mainland companies require a physical commercial address, evidenced by a valid tenancy contract registered through the Ejari system (Dubai Land Department). The minimum office size is not universally legislated but affects your visa quota (approximately 9 m² per visa). A physical inspection of the premises may be conducted by DET or MOHRE before the licence is issued.
Partially. The initial approval, name reservation, and document preparation stages can be handled remotely with a Power of Attorney. However, LLC formation in Dubai mainland typically requires shareholders to be present in the UAE to sign the notarised Memorandum of Association and for visa biometrics.
Ready to Set Up Your
Dubai Mainland Company?
Navira Corporate handles everything — from DET trade licence application to Ejari registration, visa processing, bank account assistance, and FTA compliance registration. Our team of licensed UAE business setup consultants has guided 2,500+ companies through the process.
We will review your business goals, recommend the right mainland licence type and structure, and provide a transparent, all-inclusive cost breakdown — at no charge and with no obligation.
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