Mainland or free zone company in Dubai
Choose a mainland company when the customers are in the UAE, and a free zone company when the work is inside the zone or abroad. Mainland companies are licensed by Dubai DET and can be 100% foreign-owned for most activities. Free zone companies are licensed by the zone, are 100% foreign-owned, and usually need a distributor or a mainland permission such as DET’s dual licence to sell on the mainland. THAJ does not pick the structure from a package price. Free zone packages are the zone’s, and they are not printed here.
The question that actually decides it
| Question | Mainland (DET) | Free zone |
|---|---|---|
| Where can you sell? | Across the UAE | Inside the zone and abroad. Mainland sales usually need a distributor, a mainland licence, or DET’s dual licence where the zone participates. |
| Who licenses you? | Dubai Department of Economy and Tourism | The free zone authority. Names and sectors are on the free zone page. |
| Foreign ownership | Up to 100% for most activities. Strategic-impact activities need approval. | 100% |
| Premises | A tenancy the authority accepts, often Ejari | The facility the zone requires, which may be a flexi-desk. The zone confirms it. |
| Corporate tax | Inside the UAE regime | Also inside the regime. A Qualifying Free Zone Person can have 0% on qualifying income. Other income is at 9%. |
| Visas | Employment visas sponsored by the company | Visas under the zone’s quota and rules. A freelance permit is not the same as a Green Visa. |
The full formation steps are on the mainland and free zone guides. This page is the choice, not a second setup manual.
The dual licence is not a third country
DET’s dual licence lets companies in participating free zones extend onto the mainland without an extra office lease or a local shareholder. Dubai’s government portal says it is available with five free zones. It is still a DET permission on top of the zone licence. It is not a reason to skip the zone’s own rules, and it is not available in every zone. If most invoices will be to UAE customers, start with mainland formation instead of planning a dual licence you may not be offered.
Why this page has no package price
DET’s published registration fees are on the cost page, with the warning that they are not the total. Free zone authorities publish their own packages, and those packages change. THAJ’s formation fee is quoted in writing after the activity and the zone or mainland route are chosen. VAT & Corporate Tax Support is not included in formation: Get connected with our licensed accounting and tax partners for VAT registration, Corporate Tax registration, return filing and bookkeeping.
Read the zone or the activity, then decide
The free zone hub links DMCC, Jafza, DAFZA, Dubai Silicon Oasis, Meydan, IFZA, RAKEZ, Sharjah Media City and Sharjah Publishing City. Dubai mainland stays on the mainland page. RAKEZ, Shams and Publishing City are not Dubai DET licences. IFZA is not on the u.ae free-zone list. Those limits are on the zone pages.
Then match the work: general trading, consultancy, IT, real estate brokerage, restaurants, digital marketing, e-commerce or a freelance permit. After formation, Dubai renewals are PRO. A licence outside Dubai is renewed by that authority.
Frequently asked questions
Should I open a mainland or a free zone company in Dubai?
Mainland if you need to trade across the UAE as the licensed company. Free zone if the business fits a zone and sells inside that zone or abroad. Customer location decides it. A package price does not.
Can a foreigner own 100% of either?
Yes for a free zone company. Yes for most mainland activities. Activities with a strategic impact still need the regulator’s approval.
What is a dual licence?
A DET route for companies in participating free zones to extend to the mainland without another office lease or a local shareholder. Dubai’s portal ties it to five free zones. The zone has to be one of them.
Do you quote one price for “company setup”?
No. You get an itemised quote after the activity is matched to a licence. Government and zone charges are separate from THAJ’s fee.
Official sources
Facts on this page were checked against these sources on 5 November 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)
- Business set-up options: mainland or free zone — Government of Dubai (dubai.ae)
- Starting a business in a free zone — The UAE Government portal (u.ae)
- Free zones in Dubai — 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
- Corporate Tax — basic information for Free Zone Persons — Federal Tax Authority (FTA)
Tell us who you invoice
UAE customers, overseas customers, or both. That answer picks the structure before anyone talks about a desk.