Open a mainland company in any of the seven UAE emirates, licensed by the local Department of Economic Development and able to trade across the country without geographic restriction.
A UAE mainland company is licensed by the Department of Economic Development of the emirate it registers in, such as DET in Dubai, ADDED in Abu Dhabi or SEDD in Sharjah. Once issued, the licence is recognised across all seven emirates and allows public-sector contracting and offices anywhere. Most activities now permit 100% foreign ownership in the founder's name.
A UAE mainland company is licensed by the Department of Economic Development of the emirate it registers in — DET in Dubai, ADDED in Abu Dhabi, SEDD in Sharjah, and the corresponding authority in each of the other emirates. Once issued, the licence is recognised across all seven emirates and lets the company contract with the public sector, lease office space anywhere in the country and hire staff without quota caps tied to a free zone perimeter.
The 2021 amendments to the Commercial Companies Law removed the local-sponsor requirement for most commercial and professional activities, so foreign founders can hold 100% of the shares in their own name. A short list of strategic-impact activities still requires an Emirati partner — we confirm the rule that applies to each activity at the planning stage so there is no surprise during licensing.
UAE mainland is the default structure for businesses that need direct onshore UAE market access — trading directly with UAE customers, opening physical premises anywhere in the emirates, bidding for government contracts, and operating without the activity-mapping constraints of a Free Zone licence. The 2021 reform under Federal Decree-Law 26/2020 — removing the 51% Emirati ownership requirement for most activities — made mainland the most-used UAE corporate structure for new foreign-invested businesses.
Federal Decree-Law 26/2020 removed the long-standing 51% Emirati ownership requirement for most commercial and industrial activities from 1 June 2021. Strategic activities (defence, oil & gas extraction, certain telcos, fiduciary services) still require Emirati participation per Cabinet Decision 55/2021 and emirate-level lists.
Mainland licences allow direct trading with UAE B2B and B2C customers, opening offices and outlets anywhere in the emirate, and bidding for federal and emirate-government contracts. Free zone entities can't do this without service-agent or distributor arrangements.
UAE mainland licences carry the highest banking-acceptance profile of any UAE structure — bank KYC teams are most familiar with the mainland framework, and operating bank accounts are typically faster to open and easier to maintain than for less-familiar free zone structures.
Each emirate's Department of Economic Development (DED Dubai, ADDED Abu Dhabi, SEDD Sharjah, etc.) operates a mature, well-documented licensing process. Predictable regulatory environment for ongoing operations, amendments and renewals.
Mainland licences cover 2,000+ commercial activities across DED catalogues, with the broadest range of activity combinations. Businesses with non-standard or multi-sector operating models often find mainland the only practical fit.
Federal-government tenders typically require UAE mainland licensing as a base eligibility criterion. For any business with UAE federal-government as a target customer, mainland is mandatory rather than optional.
Each emirate's Department of Economic Development issues licences under three broad categories. The category drives ownership rules, allowed activities and the regulators you may need to clear in addition to the DED.
For companies that buy, sell, import or distribute goods. Covers trading, retail, real estate brokerage and most online commerce.
For service-led firms where the founders are the practitioners — consultancies, advisory firms and creative agencies. Allows full foreign ownership of the entity.
For manufacturing, processing and assembly. Issued by the DED in coordination with the Ministry of Industry and Advanced Technology and the emirate's environmental authority.
Five legal forms are recognised across the UAE mainland. The right one depends on shareholder count, liability appetite and whether the company is a standalone entity or an extension of an existing group.
The standard structure for trading, commercial and most professional activities. Liability is capped at the partner's share of the capital.
Single-owner vehicle for service-led businesses run by one practitioner. The owner is personally liable, but registration is simpler than an LLC.
Partnership form for professional partners who practise jointly — engineers, lawyers, doctors, auditors and consultants in regulated fields.
Extension of an existing overseas entity that contracts in the UAE under its parent name. Cannot trade goods but can deliver services and act for the parent.
For ventures with multiple shareholders and capital-raising needs. Used by larger groups and joint ventures with institutional partners.
The sequence is broadly the same across the seven emirates, with each Department of Economic Development running the approvals.
Match the planned operations to the DED's official activity list for the chosen emirate. The activity determines licence type, ownership rules and any extra regulator approvals.
Choose LLC, Sole Establishment, Civil Company, Branch or Private Joint Stock based on shareholder model, liability and capital needs.
Submit and reserve the proposed name with the licensing authority. UAE naming rules prohibit offensive terms, religious references and names that already belong to another entity.
The DED issues a no-objection on the proposed activity and ownership before any commercial documentation is finalised.
The Memorandum of Association sets out share split, management powers and capital. It is notarised in line with the DED's current template.
Lease compliant commercial space and register Ejari (Dubai) or the equivalent tenancy registration in the chosen emirate. Office size influences visa quota.
Once documents and approvals are complete, the DED issues the trade licence. The company can then open a corporate bank account and apply for investor and employee visas.
The standard documentation set is consistent across emirates. Specialist activities (legal, medical, education, food) may require additional regulator approvals.
Mainland companies have the widest operating envelope of any UAE structure — full market access, public-sector eligibility and unrestricted hiring as the business scales.
UAE mainland entities are standard taxable persons under Federal Decree-Law 47/2022 — no QFZP option (QFZP applies only to Free Zone Persons). The federal Corporate Tax and VAT framework applies uniformly across all seven emirates; emirate-level variation is operational (licence costs, sector incentives), not tax-driven.
Corporate Tax at 9% on taxable income above AED 375,000; 0% on the first AED 375,000. No QFZP eligibility on mainland — that is reserved for Qualifying Free Zone Persons under Cabinet Decision 100/2023. Small Business Relief: entities with revenue up to AED 3M can elect to be treated as having no taxable income (FYs ending on or before 31 December 2026 unless extended).
Standard UAE VAT under Federal Decree-Law 8/2017 — 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, education and certain financial services have specific zero-rating / exemption rules; residential property has specific VAT treatment.
Sources & official references: Federal Decree-Law 47/2022 (Corporate Tax) · Cabinet Decision 100/2023 (QFZP — Free-Zone only) · Ministerial Decision 73/2023 (Small Business Relief) · Federal Decree-Law 8/2017 (VAT) · Federal Decree-Law 26/2020 (100% foreign ownership) · Emirate Departments of Economic Development
The mainland model suits any business that needs to serve customers across emirates, hold government contracts or operate physical premises in multiple locations.
Avyanco runs the full mainland formation process under one roof — from picking the right emirate and licence to handing over a banked, visa-ready entity and keeping it compliant with UAE Corporate Tax and VAT.
We map your business model to the right DED activity codes and licence category in the right emirate.
Holding structures, share splits and group set-ups designed for UAE Corporate Tax and long-term flexibility.
Memorandum of Association drafted, reviewed and notarised in line with current DED templates and your share agreement.
Introductions to leading UAE banks plus the documentation and compliance file the bank's onboarding will ask for.
Investor, partner and employee visas processed end-to-end alongside Emirates ID and medicals.
FTA registrations for Corporate Tax and VAT plus the ongoing filings and bookkeeping needed to stay penalty-free.
Five partner-level advisors cover every leg of UAE mainland setup — formation, tax, growth and operations.
Three things that come up in every client conversation about why they stay with us once the licence is issued.
Active formation work across all seven emirates means we know which DED, regulator quirk or activity rule applies — without guessing.
Activity selection, licence, MoA, office, bank, visa, tax registration — handled by one team, on one engagement letter.
We recommend the structure that fits your business model, not the easiest one to file. The advice is shaped by what you're trying to grow.
Each emirate's mainland is licensed by its own Department of Economic Development and serves a different mix of industries. Pick the one that fits your business.
DET-licensed. The UAE's global trade hub and the busiest mainland market.
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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.
Read moreA short slice of recent feedback from owners who set up their UAE companies through Avyanco.
I have been dealing with Akshta for more than a year now and she has been very professional.
Read more — Sherif Ayub's review on GoogleIn so far as the emigration process can ever be made easy, Avyanco achieves exactly this.
Read more — Sheru George's review on GoogleWe are very satisfied with Avyanco's support for Nanasu Realty — especially across AML compliance, accounting, and company setup.
Read more — Purushottam Mukkundi's review on GoogleI've used the services of Avyanco twice over the past 3 years for visa processing, and they have never failed to impress me.
Read more — Dominic Pinto's review on GoogleI had an excellent experience with Avyanco Business Setup Consultancy for both my company formation and family dependent visa process in the UAE.
Read more — Eder Schaphauser Ziomek's review on GoogleWe had an excellent experience working with this company for our ADGM company setup in Abu Dhabi.
Read more — Nikhil Nadanga's review on GoogleCommon questions about mainland company formation across the UAE.
Content verified against the live Avyanco site and publicly available UAE Federal Commercial Companies Law sources as of June 2026. Avyanco Business Consultancy LLC is a corporate-services provider independent of any UAE government regulator and not endorsed by, affiliated with, or connected to any UAE government agency.
Authority names, activity catalogues, ownership rules and Corporate Tax positions evolve. Always confirm the current rules for your specific activity with the relevant emirate's Department of Economic Development and the Federal Tax Authority before acting on any fact on this page.
Tell us what you need and a senior advisor will respond within one business day — no obligation.
Speak to an Avyanco partner about the emirate, licence and structure that fits your business. We'll handle activity selection through to a banked, visa-ready entity.
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