Mainland company formation in Dubai
A Dubai mainland company is licensed by the Dubai Department of Economy and Tourism (DET) and can trade anywhere in the UAE. Since the Commercial Companies Law was amended (Federal Decree-Law No. 26 of 2020, consolidated in Federal Decree-Law No. 32 of 2021), foreign investors can own up to 100% of most mainland companies without a UAE national partner or agent; activities with a strategic impact need the regulator’s approval. Formation follows DET’s sequence: initial approval, trade name, premises with an Ejari-registered lease, memorandum of association and licence issue.
Who can own a mainland company?
The amended law removed the requirement for a 51% Emirati shareholder and for branches of foreign companies to appoint a UAE national service agent. The exceptions are activities the Cabinet classifies as having a strategic impact.
Activities that are not open to full foreign ownership (u.ae)
- Security and defence activities and activities of a military nature
- Telecommunications
- Banks, exchange houses, financing, insurance and bank note or coin production
- Commercial agencies
- Hajj and Umrah organising, and Holy Quran recitation institutes
- Fishing, natural pearl and marine animal catching
DET identifies which activities foreign investors can carry out in Dubai and the licensing conditions for each. We check your activity before anything is filed.
Legal forms for a mainland company
| Legal form | Typical use |
|---|---|
| Limited liability company (LLC) | Most trading and service businesses; partners’ liability is limited to their share in the capital. |
| Branch of a foreign company | An existing overseas company operating in Dubai without forming a new legal entity. |
| Private joint stock company | Larger companies with share capital held privately. |
| Public joint stock company | Companies offering shares to the public. |
| Partnership | Partners who are jointly liable for the company’s obligations. |
| Limited partnership | A mix of general partners and limited partners. |
The legal form must be consistent with the economic activity. Each emirate’s economic department sets the requirements for each activity and legal form.
Steps to a DET licence
Choose the activity and licence type
Commercial, professional, industrial or tourism — see trade licence types. A licence can include more than one activity.
Initial approval
DET reviews the application and documents and grants initial approval for the business to be established, which lets you secure premises.
Reserve the trade name
The name must be followed by the legal form (for example LLC), match the activity, be available, and must not include the names of God, government authorities or third-party names or logos.
Premises
Every company needs a real address that meets DET and municipality zoning rules. In Dubai, the lease must be registered through Ejari.
Memorandum and external approvals
Sign the memorandum of association and obtain any approvals the activity needs from other authorities, such as the Ministry of Interior for certain transport and safety activities.
Licence issued
With the initial approval receipt, the memorandum and any additional approvals in place, DET issues the business licence.
After the licence: visas, banking and tax
- Establishment card and immigration file with GDRFA Dubai, then investor and employee visas
- MOHRE registration, work permits and employment contracts for staff
- A corporate bank account
- Corporate tax registration — required for every taxable person. THAJ connects you with licensed partners; it does not act as the tax firm.
- VAT registration once the Federal Tax Authority’s threshold is met — the same introduction, under VAT & Corporate Tax Support.
THAJ’s PRO services keep visas and licensing current after formation. For VAT and corporate tax: get connected with our licensed accounting and tax partners for VAT registration, Corporate Tax registration, return filing and bookkeeping.
Frequently asked questions
Can a foreigner own 100% of a mainland company in Dubai?
Yes, for most activities. Federal Decree-Law No. 26 of 2020 removed the majority Emirati shareholder requirement. Activities with a strategic impact, such as defence, banking and telecommunications, need approval and may carry ownership conditions.
Do I need a physical office for a mainland company?
Yes. Every company must have a real address for its activity that meets DET and municipality requirements, and in Dubai the lease contract must be registered through Ejari.
Mainland or free zone — which should I choose?
Choose mainland if your customers are in the UAE. A free zone suits export, services and holding activity. Compare both in our business setup overview.
How long does mainland company formation take?
DET issues the licence once initial approval, the trade name, premises, the memorandum and any external approvals are complete. Activities that need approvals from other authorities take longer, so we confirm the timeline for your activity before filing.
Can a mainland company owner get a Golden Visa?
Yes, if the company meets the investor or entrepreneur thresholds, such as capital of at least AED 2 million. See the Golden Visa for business owners.
Official sources
Facts on this page were checked against these sources on 27 October 2026. Rules and fees can change; the authority’s current page always prevails.
- Full foreign ownership of commercial companies — The UAE Government portal (u.ae)
- Establishing business in the UAE (licence types, trade names, premises) — UAE Ministry of Economy and Tourism
- Business set-up options: mainland or free zone — Government of Dubai (dubai.ae)
- Business licensing — licence types and set-up process — Dubai Department of Economy and Tourism (DET)
- Corporate Tax in the UAE — UAE Ministry of Finance
- GDRFA Dubai — residency services — General Directorate of Residency and Foreigners Affairs Dubai
- Ministry of Human Resources and Emiratisation — services — MOHRE
Form your mainland company
Tell us the activity and the shareholders. We will confirm the licence, legal form and steps.