What Is a General Trading License in Dubai?
A General Trading License in Dubai is a commercial permit that allows a company to import, export, distribute, store, and trade multiple categories of goods under a single legal entity — without needing separate licenses for each product type.
This is what sets it apart from a standard trade license in the UAE. With a general trading license, one company can legally deal in consumer electronics, textiles, packaged food, machinery, furniture, and cosmetics simultaneously. For entrepreneurs looking to build a diversified trading business in Dubai, this is the most flexible and scalable licensing option available.
The license is issued by one of two authorities:
- Department of Economy and Tourism (DET) — for Dubai Mainland companies (formerly DED)
- Free Zone Authorities — for businesses in zones like DMCC, JAFZA, IFZA, Meydan, or Dubai South
In 2026, Dubai remains the world’s top re-export hub, processing over $200 billion in non-oil trade annually, making a general trading license one of the highest-demand business licenses in the UAE.
Why Set Up a General Trading Business in Dubai?
Dubai’s appeal as a global trading base has only strengthened entering 2026. Here are the most compelling reasons investors choose Dubai over competing trade hubs:
| Factor | Dubai Advantage |
| Market Reach | 2.4 billion consumers within a 4-hour flight |
| Foreign Ownership | 100% on both Mainland and Free Zone |
| Personal Income Tax | 0% — no tax on salaries or dividends |
| Corporate Tax | 9% only on profits above AED 375,000 |
| Port Access | Jebel Ali Port — world’s largest man-made port |
| Customs Clearance | Mirsal II digital system clears shipments in minutes |
| Political Stability | Ranked #1 in MENA for ease of doing business |
Key 2026 Regulatory Updates to Know
- UAE Corporate Tax (CT) filing is now mandatory for all businesses. CT returns must be filed within 9 months of your financial year-end. General trading companies must maintain proper books and records.
- AML/KYC tightening: The UAE Financial Intelligence Unit (FIU) has increased compliance requirements in 2026. Trading companies must register on the goAML portal and conduct regular customer due diligence.
- DET Activity Harmonisation: DET’s activity list has been updated in 2026. The “General Trading” activity code now covers a broader range of goods but still excludes controlled and regulated categories.
- Digital License Renewal: DET now offers fully digital license renewal via the Dubai Now app or DET online portal — no physical visit required.
What Activities Are Covered Under a General Trading License?
A general trading license in Dubai covers the widest range of commercial activities available under a single permit:
Permitted Trading Categories:
- Consumer electronics and technology products
- Textiles, garments, and fashion accessories
- Foodstuffs and packaged consumer goods
- Building and construction materials
- Furniture and home furnishings
- Industrial machinery and equipment
- Cosmetics and personal care products
- Chemicals and raw materials (subject to MOEI or MoHAP approval)
- Automotive spare parts and accessories
- Medical supplies (requires additional DHA/MOHAP approval)
- Wholesale and retail trading of general merchandise
- Import, export, and re-export of goods internationally
- Storage, distribution, and supply chain activities
⚠️ Restricted Items: Arms and ammunition, controlled substances, alcohol, certain food categories (dairy, fresh produce), and pharmaceutical drugs all require additional regulatory approvals or separate specialized licenses — even with a general trading license in place. Non-compliance can result in license suspension or criminal liability.
General Trading License Cost in Dubai 2026
The total cost of a General Trading License in Dubai in 2026 depends on your chosen jurisdiction, office type, number of visas, and business activities. Below is the most comprehensive cost breakdown available:
Full Cost Breakdown Table
| Cost Component | Mainland / DET (AED) | Free Zone (AED) |
| Trade License Fee (Base) | 12,000 – 25,000 | 11,900 – 25,000 |
| General Trading Activity Surcharge | ~15,000 (additional) | Included in most packages |
| Trade Name Registration | 620 – 2,000 | 500 – 1,500 |
| Initial Approval Fee | 100 – 3,000 | Included |
| Office / Flexi-Desk (Annual) | 20,000 – 80,000 | 5,000 – 30,000 |
| Investor / Partner Visa | 3,500 – 5,000 per person | 3,000 – 5,000 per person |
| Dubai Chamber of Commerce | ~1,200 | Not required |
| Professional / Consultant Fees | 3,000 – 8,000 | 2,000 – 5,000 |
| Estimated Total (1 Visa) | AED 30,000 – 65,000 | AED 15,000 – 35,000 |
💡 Key Cost Insight: On the Dubai Mainland, an additional ~AED 15,000 surcharge applies specifically for the “General Trading” classification — this is the price of flexibility to trade multiple unrelated product categories. Most free zone packages bundle this into their base pricing.
What Affects Your Total Cost?
1. Jurisdiction (Mainland vs. Free Zone) The single biggest variable. Mainland licenses cost more upfront but allow direct UAE market access.
2. Office Type Mainland businesses must have a physical, Ejari-registered office. Free zones accept flexi-desks from ~AED 5,000/year, dramatically lowering startup costs.
3. Number of Visas Each additional visa (employee or dependant) adds AED 3,000–7,000 in processing, Emirates ID, and medical screening costs.
4. Product Categories Trading controlled goods — food, cosmetics, medical equipment, chemicals — requires additional ministry approvals (DHA, MoHAP, MOEI), adding AED 2,000–15,000 in extra fees.
5. Legal Structure LLC for mainland, FZC/FZCO for free zones, or a branch office each carry different formation requirements and associated costs.
Mainland vs. Free Zone: Which Is Right for You?
This is the most important decision for your general trading business. There is no universal right answer — it depends on your target market and operational model.
Dubai Mainland General Trading License (DET)
Setup Cost: AED 30,000 – 65,000+
Best for: Businesses planning to sell directly to UAE consumers, retailers, or government entities.
Advantages:
- Trade directly with UAE market, retail stores, and end consumers
- Eligible for UAE government contracts and tenders
- 100% foreign ownership — no Emirati partner required
- Unlimited visa quota based on office space
- Operations permitted across all 7 UAE emirates
- Physical office signals stronger credibility for local clients
Disadvantages:
- Higher initial cost due to office rent and DET activity surcharge
- Mandatory physical office with Ejari registration
- More complex setup process with DET
- Annual renewal fees are higher
Free Zone General Trading License
Setup Cost: AED 15,000 – 35,000+
Best for: Importers, re-exporters, and businesses focused on international trade rather than the UAE domestic market.
Advantages:
- 100% foreign ownership — always available, no exceptions
- Lower setup cost with flexi-desk or virtual office options
- Customs duty advantages on goods entering/leaving UAE
- Bundled packages available (license + office + visa)
- Remote registration possible — no need to visit Dubai
- Faster setup timelines in many zones
Disadvantages:
- Cannot sell directly to UAE mainland customers
- Must use a mainland distributor or dual license for local sales
- Operations generally restricted to the free zone
- Some zones have limited warehousing infrastructure
Decision Framework
| Your Goal | Recommended Option |
| Sell to UAE consumers/retail | ✅ Mainland (DET) |
| Import and re-export globally | ✅ Free Zone |
| Government contracts in UAE | ✅ Mainland (DET) |
| Lowest startup cost | ✅ Free Zone |
| Physical warehouse in Dubai | ✅ Free Zone (JAFZA/Dubai South) |
| Build long-term UAE brand | ✅ Mainland (DET) |
Top Free Zones for a General Trading License in Dubai
Dubai has over 30 free zones. These six are the most popular and cost-effective for general trading businesses in 2026:
1. DMCC (Dubai Multi Commodities Centre)
From AED 34,140/year The world’s #1 rated free zone for six consecutive years. Ideal for commodities, metals, diamonds, and premium goods trading. The DMCC community gives you access to 24,000+ member companies and unmatched international credibility.
2. JAFZA (Jebel Ali Free Zone)
From AED 20,000/year Adjacent to Jebel Ali Port — the world’s largest man-made port and the 9th busiest globally. Unbeatable for businesses that depend on sea freight and large-volume import/export. Offers bonded warehouses and extensive logistics infrastructure.
3. IFZA (International Free Zone Authority)
From AED 12,900/year The most cost-effective option in 2026 for startups and SMEs. Fast setup (often within 3–5 working days), no nationality restrictions, and flexible package structures. Popular with first-time business owners entering the UAE market.
4. Meydan Free Zone
From AED 12,500/year Centrally located in the heart of Dubai. Integrated with Meydan Pay for seamless digital banking. Offers the “Fawri” express license service — eligible businesses can receive a trading license within 60 minutes. Excellent for digital-first trading businesses.
5. Dubai South Free Zone
From AED 15,000/year Adjacent to Al Maktoum International Airport (set to become the world’s largest airport). A growing logistics and aviation trade hub with competitive warehousing costs. Best for businesses handling time-sensitive air cargo shipments.
6. DAFZA (Dubai Airport Free Zone)
From AED 25,000/year Premium location directly within Dubai International Airport (DXB). Ideal for high-value, time-sensitive goods — jewellery, electronics, pharmaceuticals. Higher cost but unmatched airport proximity.
How to Get a General Trading License in Dubai: Step-by-Step Process
With complete documentation, a general trading license in Dubai can typically be obtained in 5 to 15 working days. Here is the full 2026 process:
Step 1 — Choose Your Jurisdiction
Decide between Dubai Mainland (DET) or a Free Zone. This single decision determines your cost, setup time, and market access. Refer to the decision framework above.
Step 2 — Define Business Activities and Legal Structure
Select your trading activities from the DET’s 2,100+ activity list (mainland) or the free zone’s permitted activity list. Choose a legal structure:
- Mainland: LLC (Limited Liability Company) — most common for general trading
- Free Zone: FZE (single shareholder), FZC/FZCO (2+ shareholders), or Branch of a foreign company
Step 3 — Reserve a Trade Name
Submit 3–5 preferred company names for approval with DET or your chosen free zone authority. Names must:
- Be in Arabic or English (or bilingual)
- Not contain offensive terms or religious references
- Not be identical or confusingly similar to existing registered names
- Not include geographic restrictions unless approved
Cost: AED 620 – 2,000
Step 4 — Obtain Initial Approval
Submit your application and receive initial approval from the relevant authority. This confirms the government’s preliminary consent to proceed with your business setup. Some free zones issue this within hours digitally.
Step 5 — Secure Your Office Space
- Mainland: Lease a physical office and register via Ejari (Dubai Land Department’s tenancy contract registration system)
- Free Zone: Opt for a flexi-desk, shared workspace, or private office depending on your visa quota requirements
Step 6 — Submit Documents and Pay Fees
Compile all required documents (see checklist below) and submit to the relevant authority. Pay the license fee, trade name fee, and applicable activity charges. Most authorities now accept digital document submission.
Step 7 — Receive License and Begin Operations
Upon approval, receive your General Trading License. Then:
- Apply for residency/investor visas for yourself and employees
- Open a UAE corporate bank account (required for business operations)
- Register for UAE Corporate Tax with the Federal Tax Authority
- Obtain an import/export code from Dubai Customs if conducting cross-border trade
- Register on the goAML portal for AML compliance if applicable
Required Documents for a General Trading License
For Individual Shareholders:
- Completed application form (from DET or free zone authority)
- Passport copy of all shareholders and managers (with minimum 6 months validity)
- Passport-size photographs (white background)
- Proposed company name(s) for reservation
- Detailed description of intended business activities
- Proof of residential address (utility bill or bank statement, dated within 3 months)
- No Objection Certificate (NOC) if applicant is currently a UAE resident employed elsewhere
For Corporate Shareholders:
- All of the above for authorized signatories
- Certificate of Incorporation of the parent company
- Board Resolution authorizing the UAE company formation
- Memorandum and Articles of Association (attested)
- Certificate of Good Standing (attested)
- Power of Attorney (if applicable)
Post-Approval Documents:
- Memorandum of Association (MOA) — signed before a UAE Notary Public
- Ejari-registered lease agreement (mainland) or free zone office confirmation
- Business plan (required by some free zones and for corporate tax filing)
🌐 Remote Setup Available: Free zones including IFZA, Dubai South, and Meydan allow complete company registration entirely online. Documents can be submitted via email/portal, and the license can be delivered digitally — no visit to Dubai required.
Corporate Tax & VAT for General Trading Companies
Understanding the UAE’s tax framework is essential for profitable operations:
UAE Corporate Tax (CT)
- Rate: 9% on taxable income exceeding AED 375,000
- Zero Rate: 0% on income up to AED 375,000 — benefiting most SMEs
- Filing Deadline: Within 9 months of financial year-end (e.g., December 31 year-end = September 30 filing deadline)
- Free Zone Entities: Qualifying Free Zone Persons (QFZPs) may continue to benefit from preferential 0% CT rates on qualifying income — subject to meeting economic substance requirements
- Registration: All UAE businesses must register for CT with the Federal Tax Authority (FTA), regardless of income level
VAT
- Rate: 5% standard rate
- Mandatory Registration Threshold: AED 375,000 in taxable supplies annually
- Voluntary Registration Threshold: AED 187,500 — recommended to reclaim input tax on business purchases
- Import VAT: Applicable on goods imported into the UAE; free zone companies may benefit from VAT suspension on goods kept within designated zones
Profit Repatriation
Foreign investors can repatriate 100% of profits and capital with no restrictions. There is no withholding tax on dividends, royalties, or service fees paid to foreign entities.
Annual Audit Requirements
As of 2026:
- DMCC, DIFC, and ADGM require audited financial statements annually for license renewal
- Other Free Zones: Audit requirements vary — IFZA and Meydan currently do not mandate annual audits for all companies
- Mainland: Audited accounts required for CT filing purposes
- Budget: AED 2,500 – 5,000 for a qualified UAE auditor
AML Compliance (New 2026 Requirements)
- General trading businesses handling cash transactions or high-value goods must register on the goAML portal operated by the UAE FIU
- Designated Non-Financial Businesses and Professions (DNFBPs), including some trading companies, must conduct Customer Due Diligence (CDD) and file Suspicious Activity Reports (SARs) where required
- Failure to comply can result in fines of up to AED 1 million per violation
Annual License Renewal Costs
General Trading Licenses in Dubai must be renewed annually. Late renewal attracts fines and can result in license cancellation and visa invalidation. Here is what to budget:
| Annual Cost Item | Mainland / DET (AED/yr) | Free Zone (AED/yr) |
| License Renewal Fee | 10,000 – 20,000 | 8,000 – 18,000 |
| Office Rent | 20,000 – 80,000 | 5,000 – 30,000 |
| Visa Renewals (per person) | 2,500 – 4,000 | 2,500 – 4,000 |
| Annual Audit | 3,000 – 6,000 | 2,500 – 5,000 |
| CT Filing (Accountant Fee) | 2,000 – 5,000 | 2,000 – 5,000 |
| Total Annual (2 visas) | AED 37,000 – 60,000 | AED 22,000 – 42,000 |
💡 DET Instant License: The Department of Economy and Tourism offers an Instant License valid for 1 year — no office required during the first year. Upon renewal, a physical Ejari-registered office becomes mandatory for mainland companies.
Frequently Asked Questions (FAQs)
How much does a General Trading License in Dubai cost in 2026?
Total costs range from AED 15,000 for a basic free zone setup to AED 65,000+ for a fully equipped mainland company with physical office and investor visa. The license fee alone ranges from AED 10,000 to AED 25,000. Additional costs include office rent, visa fees, trade name registration, and professional service fees.
Can a foreigner get a General Trading License in Dubai without a local partner?
Yes. Following the 2021 amendment to the UAE’s Commercial Companies Law, foreign nationals can own 100% of a mainland general trading company with no Emirati sponsor or local partner requirement. Free zone companies have always allowed 100% foreign ownership.
What is the difference between a General Trading License and a regular Trade License in Dubai?
A General Trading License permits a business to trade in multiple unrelated product categories simultaneously (electronics, food, textiles, etc.) under one permit. A standard Specific Trade License limits the business to a single product category. The general trading license carries an additional ~AED 15,000 activity fee on the mainland for this flexibility.
How long does it take to get a General Trading License in Dubai in 2026?
With complete documentation, most licenses are issued within 5 to 15 working days. Free zone setups are often faster — Meydan Free Zone’s Fawri service can issue a license within 60 minutes for eligible businesses. Remote registration (without visiting Dubai) is available in most free zones.
Can a Free Zone general trading company sell to UAE mainland customers?
Not directly. A free zone company must either work through a UAE mainland-registered distributor or obtain a dual license arrangement to sell directly to UAE customers. If direct mainland sales are your primary business model, a mainland DET license is the appropriate choice.
Do I need a physical office for a General Trading License in Dubai?
Mainland companies: Yes. A physical, Ejari-registered office is mandatory. The only exception is DET’s Instant License, which waives this requirement for the first year only. Free zone companies: No. A flexi-desk or shared workspace is typically sufficient, making free zones significantly cheaper for early-stage businesses.
What is the corporate tax rate for a general trading company in Dubai in 2026?
The UAE corporate tax is 9% on taxable profits exceeding AED 375,000. Businesses earning below this threshold pay 0% tax. All companies must now register with the FTA and file annual CT returns within 9 months of their financial year-end. Qualifying Free Zone Persons may be eligible for a 0% rate on qualifying income subject to substance requirements.
Which free zone is best for a General Trading License in Dubai?
It depends on your business model:
- Lowest cost: IFZA or Meydan (from ~AED 12,500–12,900)
- Best for sea freight/import-export: JAFZA (adjacent to Jebel Ali Port)
- Best for international credibility: DMCC (world’s #1 rated free zone)
- Best for air cargo: DAFZA or Dubai South
- Best for remote/digital setup: IFZA, Meydan, Dubai South
Can I get a UAE residency visa with a General Trading License?
Yes. Both mainland and free zone general trading license holders are eligible to apply for UAE investor/partner residency visas. The number of visas you can sponsor depends on your office size (mainland) or visa quota included in your free zone package. Each visa costs approximately AED 3,000–5,000 in 2026.
What happens if I don’t renew my General Trading License on time?
Late renewal results in:
- Daily fines imposed by DET or the free zone authority
- Business activity suspension — you cannot legally trade
- Visa cancellation risk for employees and partners
- Potential requirement to pay all accumulated fines before renewal is accepted Always renew at least 30 days before your license expiry date.
Summary: Is a General Trading License in Dubai Right for You?
A General Trading License in Dubai in 2026 is an excellent choice if:
✅ You want to trade in multiple product categories without multiple licenses
✅ You are targeting international, regional, or UAE domestic markets
✅ You want 100% foreign ownership with full profit repatriation
✅ You value Dubai’s world-class logistics and port infrastructure
✅ You want to build a scalable, diversified trading business
It may not be ideal if: ❌ You trade in a single regulated product category (a specific trade license may be cheaper)
❌ Your budget is under AED 12,000 (explore other UAE emirate options)
❌ You need immediate mainland UAE market access on a minimal budget (consider a mainland-based specific license first)
