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For years, a free zone company in the UAE faced a simple restriction: it could trade internationally and within its own free zone, but not directly with mainland customers. That changed permanently in October 2025, when Dubai’s Executive Council issued a resolution that rewrote the rules for free zone companies wanting mainland access, and Abu Dhabi’s own dual licence continued to mature alongside it. If you’re researching a dual license in the UAE in 2026, you’re dealing with a genuinely different, more digitised system than the one described in most guides still online. This article walks through exactly how it works today, emirate by emirate, with real fees, real timelines, and the compliance deadlines that already caught out companies that weren’t paying attention.
What Is a Dual License in the UAE?
A dual license (also written dual licence) is an arrangement that lets a company registered in a UAE free zone also conduct business outside that free zone, typically on the mainland of the same emirate, without setting up and running a completely separate legal entity. In practice this is delivered in one of three ways depending on the emirate and authority involved: a mainland branch licence issued by the Department of Economy and Tourism (DET) or Department of Economic Development (DED), a time-limited permit for specific activities, or a formal dual-licensing partnership between a free zone authority and the mainland regulator that lets one set of paperwork cover both jurisdictions.
The result is the same in all three models: one underlying company, free zone tax and ownership benefits intact, and legal permission to invoice, contract with, and serve clients on the mainland (or, since October 2025, in a partner free zone) without duplicating share capital, audits, or office leases.
The Rule Change That Redefined Dual Licensing: Executive Council Resolution No. 11 of 2025
On 14 October 2025, Dubai’s Executive Council, chaired by Crown Prince Sheikh Hamdan bin Mohammed bin Rashid Al Maktoum, issued Executive Council Resolution No. (11) of 2025, regulating the conduct of free zone establishments’ activities within the Emirate of Dubai. This is the single most important development in UAE dual licensing since the original DMCC-DED memorandum in 2012, and it is why several older blog posts on this topic are now out of date.
Key points of the resolution:
- It applies to non-financial free zone establishments across Dubai; entities licensed by the DIFC as financial institutions are excluded and continue to follow the DIFC’s own dual-licensing route with DED.
- Free zone companies can now access the mainland through two routes: a branch licence (including a remote branch operating out of the free zone) or a temporary permit for specific activities.
- The Department of Economy and Tourism (DET) supervises the framework and coordinates with each free zone’s licensing authority.
- DET was required to publish the eligible list of mainland economic activities within six months of the resolution taking effect.
- Companies operating under the new framework are subject to the same administrative penalties, audits, and inspections as any other DET-regulated business, and must keep separate financial records for free zone and mainland activity.
The policy sits inside the wider Dubai Economic Agenda (D33), which aims to double the size of Dubai’s economy by 2033, and it was paired with a digital rollout: applications now run through the Dubai Unified Licence (DUL) system and the Invest in Dubai (IID) platform, rather than the manual, paper-heavy MoU process free zones used individually before 2025.
The March 2026 Regularisation Deadline
A detail many businesses missed: free zone companies that were already operating on the Dubai mainland without proper authorisation, informally or through workaround arrangements, were given a one-year grace period from 3 March 2025 to regularise their status. That window closed on 3 March 2026. Any free zone company still trading on the mainland without a valid branch licence or temporary permit is now operating outside the law and exposed to DET penalties. If this applies to your business, resolving it should be the immediate priority before anything else in this guide.
Two Ways to Access the Mainland Under the New Dubai Framework
1. Branch Licence (or Remote Branch Licence)
A branch licence lets a free zone company establish and operate a branch within the Emirate of Dubai, either as a physical mainland branch or as a “remote branch” that operates out of the existing free zone premises. It is valid for one year and renewable, in line with standard DET licensing cycles. This is the route for companies planning an ongoing, indefinite mainland presence.
2. Temporary Permit
A temporary permit authorises specific mainland activities for up to six months. It suits companies that want to test mainland demand, fulfil a single contract, or participate in a tender before committing to a full branch licence.
| Feature | Branch Licence | Temporary Permit |
|---|---|---|
| Validity | 1 year, renewable | Up to 6 months |
| Best for | Ongoing mainland operations | Short-term projects, tenders, market testing |
| Typical government fee (Dubai) | Approx. AED 10,000 | Approx. AED 5,000 |
| Issued via | DET, through the DUL / IID platform | DET, through the DUL / IID platform |
| Office requirement | Remote branch option avoids a separate mainland lease | No dedicated mainland office required |
Note: government fee figures are indicative and change by activity and package; always confirm the current schedule on the DET/Invest in Dubai portal before budgeting.
Dual Licensing by Emirate and Free Zone Authority (2026)
Dubai — DET, the Dubai Unified Licence (DUL) and Invest in Dubai (IID)
Dubai’s system, described above, is now the default route for most Dubai free zones. Alongside it, several free zones retain their own long-standing bilateral dual-licensing partnerships with the DED (now DET), which continue to operate:
- DMCC (Dubai Multi Commodities Centre) — partnered with DED in 2012 to let member companies obtain a mainland licence while keeping their free zone base.
- DAFZA (Dubai Airport Free Zone) — DAFZA-FZCO entities can obtain a No Objection Certificate (NOC) from DAFZA to apply for a DED/DET mainland licence; a local service agent or sponsor may be required depending on activity.
- DWTC (Dubai World Trade Centre) — one of the original four free zones named by the Dubai Free Zones Council as a dual-licensing partner, alongside DIFC, DAFZA and DMCC.
- JAFZA (Jebel Ali Free Zone) — supports dual licensing for logistics, trading and industrial activities expanding onto the mainland.
Abu Dhabi — ADRA Dual Licence via the TAMM Platform
Abu Dhabi’s Dual Licence, issued through the Abu Dhabi Registration Authority (ADRA) and processed on the TAMM digital government platform, is aimed at free zone companies that want to add mainland activities while keeping their free zone base. It is structured differently from Dubai’s model and, as of 2026, remains one of the fastest and cheapest dual-licence products in the country:
- Base fee: AED 1,200, which includes six investor-selected economic activities.
- Additional activities beyond the first six: AED 100 each.
- Required legal form: the business must be established as a Free Zone Branch.
- No extra documentation is required beyond a valid Emirates ID for the applicant.
- Processing time: within 24 hours for transactions that don’t require external approvals.
- Applied for and managed through tamm.abudhabi, including licence printing via the “My Locker” feature.
This makes Abu Dhabi’s dual licence significantly simpler on paper than Dubai’s branch-licence/temporary-permit system, though it is scoped specifically to companies already registered in an Abu Dhabi economic free zone.
DIFC and ADGM — Dual Licensing With DED Under a Direct MoU
The Dubai International Financial Centre (DIFC) and Abu Dhabi Global Market (ADGM), the UAE’s two common-law financial free zones, run their dual-licensing arrangements separately from the DET branch/permit framework described above, via direct memoranda of understanding with the DED/DET. This is deliberate: DIFC-licensed financial institutions are explicitly excluded from Resolution No. 11 of 2025 and continue to use their own established dual-licence guidance document, which lets a DIFC entity obtain a DED licence to operate a business from a mainland Dubai address while retaining its DIFC registration and common-law legal base.
DMCC — Dual Licensing Through the Original DED Partnership
DMCC and the Department of Economic Development signed the strategic agreement that effectively introduced dual licensing to Dubai’s free zone community, enabling DMCC member companies to establish a mainland presence under a DED licence and, for certain service activities, to operate onshore after securing a No Objection Certificate from DMCC. The two authorities also committed to exchanging company data using blockchain-based verification, an early example of the digital-first approach that now underpins DUL and IID.
DAFZA — Dual Licence for Airport-Zone Companies
Only a DAFZA-FZCO entity can apply for DAFZA’s dual licence. The process starts with DAFZA issuing a No Objection Certificate, after which the company applies to DED/DET under standard mainland licensing guidelines; a local service agent may be required depending on the chosen activity. DAFZA companies most commonly use this route for logistics, aviation-adjacent trade, and general trading activities that need direct mainland distribution rather than working through a mainland distributor.
JAFZA and DIFC — The New Dual-Zone Operations Framework (October 2025)
Separate from mainland dual licensing, JAFZA and DIFC announced a strategic framework on 28 October 2025 enabling dual-zone operations between the two free zones themselves, not between a free zone and the mainland. It is designed for companies that want to combine JAFZA’s trade, industrial and logistics infrastructure with DIFC’s legal and financial platform under one coordinated structure. This is a genuinely new category worth knowing about if your business spans manufacturing/logistics and corporate finance or asset holding, since it did not exist before late 2025 and most dual-licensing guides don’t mention it at all.
Dual License Options Compared at a Glance
| Authority / Route | Partners With | Base Government Fee | Typical Processing Time | Legal Form Required |
|---|---|---|---|---|
| Dubai — DET Branch Licence | DET (all eligible free zones) | ~AED 10,000 | 5–10 business days | Branch or remote branch |
| Dubai — DET Temporary Permit | DET | ~AED 5,000 | 5–10 business days | N/A (activity-based permit) |
| Abu Dhabi — ADRA Dual Licence | ADRA / TAMM | AED 1,200 (6 activities) | 24 hours (no external approvals) | Free Zone Branch |
| DMCC Dual Licence | DED/DET | Per DED mainland fee schedule | Varies by activity | Branch/mainland entity |
| DAFZA Dual Licence | DED/DET (via NOC) | Per DED mainland fee schedule | Varies by activity | DAFZA-FZCO + mainland branch |
| DIFC / ADGM Dual Licence | DED (direct MoU) | Per DIFC/ADGM & DED fee schedules | Varies | DIFC/ADGM entity + DED licence |
| JAFZA–DIFC Dual-Zone Framework | JAFZA + DIFC (each other) | Not yet standardised | Case-by-case, framework still rolling out | Coordinated JAFZA + DIFC structures |
Step-by-Step: How to Apply for a Dual License in the UAE
- Confirm eligibility. Check that your free zone participates in dual licensing (directly or via the DET framework) and that your specific activity appears on the eligible activities list published by DET or your free zone authority.
- Obtain a No Objection Certificate (NOC) from your free zone. Most routes, including DMCC, DAFZA and Abu Dhabi’s ADRA licence, require your existing free zone authority to confirm it has no objection to the expansion.
- Choose the route: a full branch/remote branch licence for ongoing mainland work, or a temporary permit for a short-term or single-project need (Dubai only).
- Submit the application. In Dubai, this now runs through the Dubai Unified Licence (DUL) system or the Invest in Dubai (IID) platform; in Abu Dhabi, through tamm.abudhabi.
- Provide supporting documents: existing free zone trade licence, Memorandum/Articles of Association, passport copies of shareholders and directors, and (where relevant) a board resolution approving the application.
- Pay the applicable fee and await approval — as fast as 24 hours in Abu Dhabi for straightforward cases, typically 5–10 business days for a Dubai branch licence or temporary permit.
- Set up separate accounting. Once licensed, maintain distinct financial records for free zone and mainland activity; this is a compliance requirement, not a suggestion, and is one of the first things a DET audit will check.
Documents Typically Required
- Valid free zone trade licence
- No Objection Certificate (NOC) from the free zone authority
- Memorandum of Association (MOA) or Articles of Association
- Passport copies of all shareholders and directors
- Emirates ID (for Abu Dhabi’s ADRA dual licence, this alone may be sufficient)
- Board resolution approving the dual licence application, where there are multiple shareholders
- Proof of mainland office address, where a physical branch (not a remote branch or permit) is required
Dual License Cost in the UAE: 2026 Snapshot
| Item | Approximate Cost (AED) | Notes |
|---|---|---|
| Abu Dhabi ADRA Dual Licence (base) | 1,200 | Includes 6 investor-selected activities |
| Abu Dhabi — additional activity | 100 each | Beyond the first 6 included |
| Dubai DET Branch/Remote Branch Licence | ~10,000 | Government fee; varies by activity and package |
| Dubai DET Temporary Permit | ~5,000 | Up to 6 months, activity-specific |
| Full-service dual licence package (agent-assisted) | 12,000 – 25,000 | Includes trade name registration, PRO and professional fees |
| Late renewal / non-compliance fine (Dubai) | 250 per month | Under the Commercial Compliance Manual, from day 1 after expiry |
Figures are indicative government and market averages as of 2026 and will vary by activity, legal form, office requirement and service provider. Always request a written quotation from the relevant authority or a licensed corporate services provider before budgeting.
Dual License vs Mainland Branch vs a Second Free Zone Company
| Factor | Dual License | New Mainland Branch (Separate Entity) | Second Free Zone Company |
|---|---|---|---|
| Legal entities to manage | One | Two | Two |
| Free zone tax benefits retained | Yes | No, for the mainland entity | Yes, but activity is siloed |
| Access to mainland/government tenders | Yes | Yes | No |
| Setup cost | Lower — one incremental licence | Higher — full incorporation | Higher — full incorporation |
| Compliance burden | Moderate — separate books required | Higher — two full sets of filings | Higher — two full sets of filings |
| Best suited to | Free zone companies testing or expanding into mainland demand | Businesses needing full independent mainland governance | Businesses needing a presence in a second, unrelated free zone |
Key Benefits of a Dual License
- Market expansion: sell to mainland clients and bid for government and semi-government tenders that are otherwise closed to free zone-only companies.
- Cost efficiency: one licence, one set of ongoing renewal fees, instead of incorporating and maintaining a second company.
- Retained free zone advantages: 100% foreign ownership and applicable free zone tax treatment continue to apply to the free zone side of the business.
- Faster time to market: particularly in Abu Dhabi, where straightforward applications clear in 24 hours, or via a temporary permit in Dubai for time-bound opportunities.
- Lower operational risk: if mainland demand doesn’t materialise as expected, the free zone entity and its benefits remain untouched.
Compliance Risks and Common Mistakes
- Treating the deadline as optional. The 3 March 2026 regularisation window has already closed; unauthorised mainland trading now carries direct DET exposure.
- Mixing financial records. Free zone and mainland activity must be recorded separately — this is one of the first things checked in a DET audit.
- Assuming DIFC financial entities are covered by Resolution No. 11 of 2025. They are explicitly excluded and must use the DIFC-DED dual-licence guidance instead.
- Ignoring the activity list. Not every free zone activity is automatically eligible for mainland conduct; DET publishes and updates the approved list, and applying for an ineligible activity wastes time and fees.
- Under-scoping the permit type. Choosing a 6-month temporary permit for what is really an ongoing mainland operation means re-applying (and re-paying) shortly after go-live.
Frequently Asked Questions
What is a dual license in the UAE?
It’s an arrangement that allows a UAE free zone company to also legally operate on the mainland (or, since October 2025, in a partner free zone) under one underlying company, instead of setting up a completely separate legal entity.
How much does a dual license cost in Abu Dhabi?
The ADRA dual licence has a base fee of AED 1,200, covering six investor-selected activities, with each additional activity costing AED 100.
How much does a dual license cost in Dubai?
Dubai’s DET branch licence typically costs around AED 10,000, and a temporary permit around AED 5,000, though fees vary by activity and any agent or PRO fees are separate.
Can DIFC or ADGM companies get a dual license?
Yes, but through a direct memorandum of understanding between DIFC/ADGM and the DED, not through Dubai’s Executive Council Resolution No. 11 of 2025 framework, which specifically excludes DIFC-licensed financial institutions.
What is the difference between a branch licence and a temporary permit?
A branch licence is valid for one year and renewable, intended for ongoing mainland operations. A temporary permit covers specific activities for up to six months and suits short-term projects or tenders.
What happened on 3 March 2026?
It was the deadline for free zone companies already operating informally on the Dubai mainland to regularise their status under the one-year grace period that began on 3 March 2025. Companies that missed it are now operating without proper authorisation.
Can I use the same office for free zone and mainland operations?
In many cases yes, particularly under a remote branch licence in Dubai or Abu Dhabi’s Free Zone Branch structure, which don’t require a separate physical mainland office. A standard mainland branch licence may still require its own registered address.
How long does it take to get a dual license?
Abu Dhabi’s ADRA dual licence can be issued within 24 hours for straightforward applications. Dubai’s DET branch licence or temporary permit typically takes 5 to 10 business days once documents are complete.
Which free zones offer dual licensing in the UAE?
DMCC, DAFZA, DWTC, DIFC, ADGM, JAFZA and Abu Dhabi’s economic free zones (via ADRA) all support dual licensing, alongside the broader DET framework introduced for Dubai free zones in October 2025.
Do I need a local sponsor for a dual license?
Generally no for the free zone side, since free zone companies retain 100% foreign ownership. Some mainland activities under DAFZA’s route or specific DED-regulated activities may still call for a local service agent, so check activity-specific requirements before applying.
Final Thoughts
Dual licensing in the UAE has moved from a handful of bilateral free zone agreements to a structured, government-wide digital framework in the space of about a year. If you’re a free zone company weighing mainland expansion in 2026, the practical starting point is simple: confirm whether your emirate and free zone fall under the new DET branch/permit system, the separate DIFC-ADGM route, or Abu Dhabi’s ADRA licence, then check your specific activity against the current eligible-activities list before you apply. Rules, fees and platforms are still settling in the months after Resolution No. 11 of 2025, so confirming current requirements directly with DET, TAMM, or your free zone authority before filing is always worth the extra ten minutes.
