Open a mainland company in Dubai with full UAE market access — licensed by the Department of Economy and Tourism (DET).
A Dubai mainland company is licensed by the Dubai Department of Economy and Tourism (DET) and permitted to operate throughout the UAE without geographic limitation. Unlike certain free-zone entities, mainland companies can trade directly with the local UAE market, engage with government bodies and maintain offices across multiple emirates, with 100% foreign ownership on most activities.
Mainland company formation in Dubai is one of the most effective ways for entrepreneurs and international investors to establish a business in the UAE. A mainland company is licensed by the Dubai Department of Economy and Tourism (DET) and permitted to operate throughout the UAE without geographic limitation.
Unlike certain free-zone entities, mainland companies can trade directly with the local UAE market, engage with government bodies, and maintain offices across multiple emirates. This gives founders the freedom to expand operations, recruit talent and serve both local and international clients under a single legal structure.
Dubai mainland is the UAE's default jurisdiction for businesses that need to trade directly with onshore UAE customers, open premises anywhere in the emirate, and bid for UAE government contracts. The 2021 reform allowing 100% foreign ownership for most commercial activities — combined with the world-class banking ecosystem, Emirates Airline connectivity, and direct DED licensing — makes Dubai mainland the single most-used UAE structure.
Federal Decree-Law 26/2020 amending the Commercial Companies Law removed the 51% Emirati ownership requirement for most commercial and industrial activities from 1 June 2021. Strategic activities (defence, oil & gas, certain telcos) still require Emirati participation — Avyanco maps the exact list per activity code.
Dubai's banking ecosystem is the most established in the UAE — Emirates NBD, Mashreq, ADCB, ENBD-Tier 1 internationals, plus all top GCC and global banks have Dubai operations. Mainland licences carry the highest banking-acceptance profile of any UAE structure.
Dubai mainland entities can trade directly with onshore UAE customers without distributor agreements, open offices and outlets anywhere in the emirate, and bid for UAE federal and Dubai government contracts. Free zone entities can't do this without service-agent arrangements.
DXB (busiest international-passenger airport) and DWC (Al Maktoum) provide unmatched global connectivity. Emirates Airline and Emirates SkyCargo cover 150+ destinations. Combined with Jebel Ali Port (busiest port between Rotterdam and Singapore), Dubai mainland businesses sit at the centre of UAE trade flows.
DED (Dubai Department of Economy & Tourism) has the most settled licensing process in the UAE. 2,000+ commercial activities, mature inspection regime, and digital licence amendment via the Invest in Dubai platform. Predictable regulatory environment for ongoing business operations.
Dubai's resident workforce is the most internationally diverse in the UAE — 200+ nationalities. Mainland licences allow employer-sponsored visas without the activity-mapping constraints of some free zones. Material for businesses with non-standard hiring needs.
Three licence categories under the Department of Economy and Tourism — activity, ownership rules and approvals all flow from this choice.
For businesses that import, export, distribute or sell products locally and internationally.
For individuals and firms offering services and consultancy — allows full foreign ownership of the entity.
For manufacturing, processing and assembly. Typically requires extra regulatory approvals beyond DET.
Five recognised structures under Dubai mainland — the right one depends on shareholder count, liability and the nature of your activity.
Most common structure — limited liability protection for trading and commercial activities.
Single-owner structure designed for professional service businesses and independent practitioners.
Partnership vehicle for consultants, lawyers, engineers and other licensed specialists.
UAE branch office for existing international entities seeking a regulated mainland presence.
Suited to larger ventures with multiple shareholders and capital-raising needs.
A structured, government-approved sequence managed by the Department of Economy and Tourism.
Select from the official DET activity list — this determines licence type, ownership rules and any extra regulator approvals required.
LLC, Sole Establishment, Civil Company, Branch or Private Joint Stock — matched to your shareholder model and liability needs.
The company name is checked against UAE naming rules and reserved with the licensing authority.
Government no-objection on the proposed activity and ownership structure before formal incorporation.
MoA defines ownership structure, capital distribution and management responsibilities; notarised in line with DET rules.
Lease compliant commercial space and register Ejari — DET has location and usage-type eligibility rules.
Once documents and approvals are submitted, DET issues the mainland trade licence. The company can then open a corporate bank account and apply for investor visas.
The documentation process is straightforward when the right information is prepared in advance. Additional documents may apply depending on activity and regulator.
A Dubai mainland company offers the highest operational flexibility available in the UAE — serving the local market, expanding regionally and operating internationally under one legal structure.
Dubai mainland entities are standard UAE taxable persons under the Corporate Tax regime — no QFZP option. The 9% headline rate above AED 375,000 applies, with Small Business Relief available below AED 3M turnover.
Corporate Tax at 9% on taxable income above AED 375,000; 0% on the first AED 375,000. No QFZP eligibility — Dubai mainland is not a Free Zone. Small Business Relief: entities with turnover up to AED 3M can elect to be treated as having no taxable income (relief applies to FYs ending on or before 31 December 2026 unless extended).
Standard UAE VAT — 5% on taxable supplies, AED 375,000 mandatory registration threshold (AED 187,500 voluntary). Exports outside the GCC implementing states are typically zero-rated; healthcare and education have specific zero-rating / exemption rules. The full Federal Decree-Law 8/2017 framework applies without any free-zone special regime.
Sources & official references: Federal Decree-Law 47/2022 (Corporate Tax) · Ministerial Decision 73/2023 (Small Business Relief) · Federal Decree-Law 8/2017 (VAT) · Federal Decree-Law 26/2020 (100% foreign ownership) · Dubai Department of Economy & Tourism (DED)
Dubai mainland supports a wide range of industries due to its strong economy and strategic location between Europe, Asia and Africa.
Avyanco assists investors through the complete mainland registration process in Dubai — from selecting the right activity and legal structure through to licensing, banking and ongoing compliance.
Mapping the right DET activity codes and licence category to your real business model.
Holding structures, ownership and group set-ups designed for UAE Corporate Tax efficiency.
Memorandum of Association drafted, reviewed and notarised in line with current DET requirements.
Introductions to leading UAE banks plus full documentation preparation and compliance support.
Investor, partner and employee visas processed end-to-end with Emirates ID and medicals coordinated.
FTA registrations for Corporate Tax and VAT plus ongoing filing and compliance support.
Five partner-level advisors who together cover every leg of a Dubai mainland setup — formation, tax, growth and operations.
Three things you can count on when you mandate Avyanco to stand up your Dubai mainland entity.
Years of work with businesses of every size — startup, scale-up and group — across formation, legal and finance. We tailor solutions to fit exactly what your firm needs.
Every step of Dubai mainland formation is handled in-house — from licence selection to bank account opening and ongoing UAE compliance.
Your goals drive the structure we recommend. We build solutions designed to help you grow in the UAE — not one-size-fits-all paperwork.
Dubai is the busiest mainland market, but it isn't the only one. Compare the other six emirates and the federal overview.
All seven emirates under one federal mainland system. Start here to compare.
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ADDED-licensed. The UAE capital — public sector, energy and sovereign-backed industry.
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SEDD-licensed. The UAE's education, publishing and cultural capital.
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Ajman DED-licensed. Cost-efficient SME base with direct road links to Sharjah and Dubai.
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RAK DED-licensed. Manufacturing, materials and mountain tourism around Jebel Jais.
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Fujairah-licensed. UAE east coast — top-tier port and bunkering hub on the Gulf of Oman.
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UAQ DED-licensed. One of the UAE's lowest-cost mainland routes with full federal access.
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Content verified against the live Avyanco site and publicly available Dubai Department of Economy and Tourism (DET) and UAE Federal Commercial Companies Law sources as of June 2026. Avyanco Business Consultancy LLC is independent of DET, not endorsed by the Government of Dubai and not affiliated with any UAE government agency.
DET activity catalogues, licence categories, ownership rules and Corporate Tax positions evolve. Always confirm the current rules for your specific activity directly with DET and the Federal Tax Authority before acting on any fact on this page.
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Connect with our advisory team to scope a Dubai mainland setup that fits your business activity, timeline and goals — whether you're entering the UAE for the first time or scaling an existing presence.
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