Company Forms in the UAE
Mainland forms
| Form | Owners | Liability |
|---|---|---|
| Limited liability company (LLC) | Up to 50 partners, any nationality | Limited to each partner’s share of capital |
| Sole proprietorship | One person | Unlimited: the owner is personally liable |
| Civil company | Two or more partners in a professional activity | — |
| General partnership | Two or more partners | Joint and unlimited |
| Private joint stock company | Up to 200 shareholders; can be one company | Limited to shares; no public offer |
| Public joint stock company | Founders plus a public offering | Limited to shares |
| Branch of a foreign company | The parent company | The parent is liable |
Source: Dubai.ae: Business set-up options; UAE Government Portal: Steps to start a business on the mainland1,3
Free zone forms
| Form | Owners |
|---|---|
| Free zone establishment (FZE) | One shareholder, a person or a company |
| Free zone company (FZCO) | Two or more shareholders |
| Free zone LLC | 2 to 50 shareholders, no public offer |
| Branch of a local or foreign company | The parent company |
Source: Dubai.ae: Business set-up options1
Names and rules differ between zones: some use FZ-LLC for a limited liability company, and each authority sets its own minimum capital, if any.
The company forms
Limited Liability Company (LLC)
The usual mainland company; foreigners can own 100% for most activities.
50 Maximum number of partners
Read moreSole establishment
One owner, personally liable for all the business’s debts.
1 Owner
Read moreFree zone company (FZE, FZ-LLC, FZCO)
FZE with one shareholder, FZCO with two or more; licensed by the zone.
1 Shareholder in an FZE
Read moreBranch
The parent company’s own presence in the UAE; no separate legal person.
Read moreCivil company
Two or more partners practising a profession.
2+ Partners needed
Read moreRepresentative office
Promote the parent company, but no trading.
3,500 AED initial approval fee at the Ministry
Read moreOffshore company
For holding assets and business abroad, not trading in the UAE.
2 days For RAK ICC to incorporate a company once documents are in
Read moreHolding company
Owning subsidiaries, and the participation exemption.
5% Minimum stake for the participation exemption
Read more
Sources
- Dubai.ae: Business set-up options
- UAE Government Portal: Full foreign ownership of commercial companies
- UAE Government Portal: Steps to start a business on the mainland
Figures checked 21 October 2026. Prepared by Invest-Emirates.ae for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.