Where can your business be licensed?

A mainland company is licensed by the economic department of an emirate and can trade anywhere in the UAE, including with government. A free zone company is licensed by a free zone authority, is fully foreign owned by design, and trades inside its zone and internationally; selling onshore needs a distributor, a mainland branch or, in Dubai, a DET permit.

Yes, for most commercial and industrial activities since the 2021 amendments to the Commercial Companies Law. Activities with a strategic impact under Cabinet Resolution No. 55 of 2021, such as security, banking and exchange, and some fisheries services, still carry ownership conditions or extra approvals.

Yes. Executive Council Resolution No. 11 of 2025 lets Dubai free zone companies, except DIFC financial firms, operate in mainland Dubai through a DET branch licence or an operating permit. Mainland income must be recorded separately and is taxed at the standard corporate tax rate.

There are more than 40 free zones across the seven emirates. Dubai has the most. This guide lists 39 of the most used zones with their focus sectors.

Corporate tax is 9% on taxable profit above AED 375,000. A qualifying free zone person can pay 0% on qualifying income. VAT is 5%, with mandatory registration once taxable supplies pass AED 375,000 a year.

Usually at least two months. A mainland liquidation needs a shareholder resolution, a registered liquidator and a published creditor notice of 45 days, followed by labour, immigration and FTA clearances before the licence is cancelled.

Start from what the business will actually do. Our activity search maps common activities to the authorities that license them and the extra approvals needed; the final code is confirmed on the authority portal, such as the Dubai DET activity search or the UAE National Economic Register.