UAE Mainland Company Formation

Why a UAE mainland company

A mainland licence gives you direct onshore access to the UAE market. You can invoice and deliver to customers across all seven emirates, open offices and outlets anywhere, and bid for federal and emirate-government contracts — none of which a free zone entity can do without a distributor or service-agent arrangement. It is also the structure UAE banks are most comfortable onboarding.

Since the 2021 reform, mainland has become the default structure for new foreign-invested businesses. If your revenue is mostly international, B2B or online, a free zone may still fit better — we compare both against your model in the business setup consultation.

Mainland by emirate

Each emirate’s DED runs its own licensing and cost base — Dubai’s DET sits above the lower-cost northern emirates. Each links to its own guide.

Legal structures

Four forms cover almost every mainland setup. The right one depends on the activity, shareholder count and liability profile.

• Limited Liability Company (LLC) — one or more shareholders, liability limited to capital. The workhorse structure for trading and services.
• Sole Establishment — a single professional owner trading in their own name (unlimited liability).
• Branch of an existing company — a UAE or foreign parent operating under its own name.
• Civil Company — a partnership for recognised professions (consultants, engineers, and similar).

100% foreign ownership

The 2021 amendments to the Commercial Companies Law (Federal Decree-Law No. 26 of 2020) removed the long-standing 51% Emirati-ownership requirement for most commercial, professional and industrial activities from 1 June 2021. Foreign founders can now hold 100% of the shares in their own name — no local partner, no nominee arrangement.

A short list of strategic-impact activities(defence, certain oil & gas and security activities, some fiduciary services) still requires Emirati participation under Cabinet Decision No. 55 of 2021 and the emirate activity lists. We confirm exactly which rule applies to your activity before licensing, so there is no surprise.

How a mainland company is formed

1. Choose activity & emirate — and confirm the ownership rule for that activity.
2. Reserve the trade name — subject to UAE naming rules.
3. Initial approval — from the DED, plus any external approvals the activity needs.
4. MoA & office (Ejari) — draft and notarise the MoA and register a tenancy.
5. Issue the licence — the DED issues the trade licence.
6. Bank, visas & tax — open the account, process investor and staff visas, register for Corporate Tax and VAT.

See the full business setup guide, or PRO services for the government liaison.

Mainland cost

Cost depends on the emirate, activity, office (Ejari) and visa count. Dubai’s DET sits above the lower-cost northern-emirate DEDs, and adding visas and a physical office moves the figure further. See the itemised Dubai Mainland cost guide with a downloadable fact sheet, compare on the packages page, or get an instant estimate with the cost calculator.

Mainland vs free zone

Mainland lets you trade UAE-wide and with government, with 100% ownership now available for most activities. A free zone gives 100% ownership across every activity, often lower cost and access to the 0% Qualifying Free Zone Person regime, but generally needs a distributor or mainland branch to sell directly to mainland customers. For pure international holding with no UAE residency, an offshore company may fit better.

The right route comes down to who you sell to — we map all three against your model in the business setup consultation.