Setting Up a Company in the UAE
The three choices
| Mainland | Free zone | Offshore registry | |
|---|---|---|---|
| Licensed by | The emirate’s economic department | The free zone authority | A corporate registry such as RAK ICC |
| Trade in the UAE market | Yes, across the UAE | Within the zone and abroad; the mainland through a distributor, a branch or a permit | Used for holding and structuring |
| Corporate tax | 0% / 9% | 0% on qualifying income if conditions are met | Depends on residence and activity |
Source: UAE Government Portal: Full foreign ownership of commercial companies; UAE Government Portal: Running a business in a free zone; Federal Tax Authority: Free Zone Person bulletin; RAK International Corporate Centre1,4,5,6
Step by step
Mainland vs free zone vs offshore
Where you will sell decides where you register.
AED 5,000 Dubai Free Zone Mainland Operating Permit, per six months
Read moreCompany formation step by step
From choosing the activity to collecting the licence.
9 Steps in the standard process
Read moreUltimate Beneficial Owner rules
Anyone with 25% or control goes in the register; changes within 15 days.
25% Of shares or voting rights: the owner is a beneficial owner
Read moreChoosing a free zone
Six questions to ask before you pick.
14 days Working days to a licence after approval, in most cases
Read moreTrade licences
Licence types by emirate and free zone.
6 Licence types listed by the Ministry of Economy and Tourism
Read moreBusiness activities
Choosing activities and who may own them.
2,000+ Business activities to choose from in the UAE
Read morePRO services
Establishment cards, permits and visas.
2,000 AED to subscribe to the ICP electronic system for establishments
Read moreOpening a corporate bank account
Documents, timing and balances.
3 days Business days to open a low-risk SME account, Central Bank standard
Read moreESR and AML basics
What still applies, and to whom.
2022 Last year with ESR reports: none for years ending after 31 December 2022
Read more
Sources
- UAE Government Portal: Full foreign ownership of commercial companies
- UAE Ministry of Economy and Tourism: Free zones for company incorporation
- UAE Government Portal: Steps to start a business on the mainland
- UAE Government Portal: Running a business in a free zone
- Federal Tax Authority: Free Zone Person bulletin (PDF)
- RAK International Corporate Centre
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.