🇦🇪Licensed by DET (formerly DED) · 100% Foreign Ownership · Trade Anywhere in the UAE · Government Contracts · 1,000+ Activities

UAE Mainland Company Registration
The DET LLC — Onshore, Unrestricted, Direct

A UAE mainland company, licensed by the Department of Economy and Tourism (DET, formerly the DED), is the structure that lets you sell directly to UAE customers, open a shop or office anywhere in the emirate, and bid for government contracts — none of which a free zone company can do without an intermediary. Since the 2021 reforms, most activities allow 100% foreign ownership with no local partner. CompanyVista is honest about the trade-off: you gain the whole UAE market, but you take on a mandatory office and 9% corporate tax rather than the free zone 0%. Licence, Ejari office, visas, corporate tax and VAT registration, and banking handled end-to-end.

LLC
Limited Liability Company · 1–50 Shareholders · OPC Available
100%
Foreign Ownership on 1,000+ Activities (Strategic Activities Restricted)
9%*
Corporate Tax Above AED 375,000 (0% Below · No Free Zone 0% Regime)
Full UAE
Unrestricted Onshore Trading · Government Tenders · Any Emirate
✓
Ownership Position Confirmed First
We verify your specific activity qualifies for 100% ownership — or flags any LSA requirement — before you apply
✓
Ejari Office Sized to Your Visa Quota
Roughly 9 sqm per visa — we size the space to your team, from flexi-desk upward
✓
External Approvals Handled
Healthcare, education, food and other regulated activities need extra approvals — we manage them
✓
Corporate Tax & VAT From Day One
FTA registration, Small Business Relief assessment and every filing — by a taxation firm
Get Free Mainland Quote →Mainland or Free Zone? ↓
Register Your UAE Mainland LLC

Free consultation · response within 4 hours · no obligation

🔒 Free · No commitment · Written quote before any payment

Why Mainland

Why Register a
UAE Mainland Company?

🏪
Sell Directly to the Entire UAE Market
This is the whole point of mainland. A DET-licensed company can invoice customers anywhere in the UAE, open retail outlets and offices in any emirate, and serve local consumers and businesses directly — with no distributor, agent or branch structure sitting between you and your customer. For any business whose buyers are inside the UAE, this removes the single biggest limitation of a free zone.
🏛️
Bid for Government & Semi-Government Contracts
Only mainland-registered companies can tender for UAE federal and semi-government contracts — a large and stable market that is simply closed to free zone entities. For contracting, consultancy, supply and services businesses that want access to public-sector work, mainland is not optional; it is the requirement.
🔑
100% Foreign Ownership Since 2021
The old rule requiring a 51% UAE-national partner is gone for most activities. Under the 2021 Commercial Companies Law reform — refined by Federal Decree-Law No. 20 of 2025 — foreign investors can now own 100% of a mainland LLC across more than 1,000 commercial, professional and industrial activities, holding all shares directly with no local partner.
👤
One Person Company & Flexible Structures
A single foreign shareholder can now establish a mainland LLC as a One Person Company — ideal for solo entrepreneurs and consultants. Structures range from single-shareholder LLCs to multi-partner companies (1–50 shareholders), civil companies for professionals, and branches of foreign or UAE companies.
🔄
Corporate Mobility & Re-Domiciliation (2026)
Recent reforms allow companies to re-domicile and transfer registration between free zone and mainland — and to migrate existing offshore structures into the UAE — without losing legal identity or corporate history. For groups restructuring their UAE footprint, this is a genuine, landmark flexibility that did not exist a few years ago.
🛂
Strong Visa Capacity & Local Credibility
Mainland visa quotas scale with office size (broadly 9 sqm per visa), supporting larger on-the-ground teams, and a mainland licence carries strong credibility with UAE banks, landlords, suppliers and government bodies. No personal income tax applies to salaries, and dependants can be sponsored once the shareholder’s visa is stamped.
Who Should Choose Mainland

Which Businesses Genuinely
Need a Mainland Licence?

The rule of thumb is simple: if your customers are inside the UAE, you probably want mainland; if they are international, a free zone often serves you better and cheaper. CompanyVista applies that test honestly — there is no point paying for whole-UAE market access you will never use, and no point saving on a free zone that legally cannot invoice the customers you actually have.

🛍️
Best Fit
Retail, F&B & Consumer-Facing Businesses
Shops, restaurants, cafes, salons, clinics and any business serving UAE walk-in customers must be on the mainland — a free zone company cannot lawfully operate a mainland retail location or serve mainland consumers directly. If you are opening physical premises for local customers, mainland is the only correct structure.
🏗️
Best Fit
Contracting, Construction & Trade Services
Contractors, fit-out firms, maintenance companies, engineering and technical services businesses working on UAE projects — and anyone targeting government or semi-government tenders — need a mainland licence. Free zones cannot bid for public contracts, and most on-site UAE work constitutes mainland business.
💼
Best Fit
Local Trading, Distribution & B2B Supply
Businesses importing and selling goods into the UAE market, supplying UAE retailers, or providing B2B services to UAE-based companies benefit from invoicing customers directly rather than routing through a free zone distributor. If your revenue comes from UAE buyers, mainland removes the structural friction.
🧑‍⚖️
Good Fit
Professional Services with UAE Clients
Consultancies, agencies, IT firms and professional practices whose clients are UAE-based businesses often prefer mainland for unrestricted local invoicing and credibility — even though a free zone could serve international clients. Some professional activities involve a Local Service Agent (administrative only, no ownership); CompanyVista confirms this per activity.
🏢
Good Fit
Regional Headquarters & Holding Structures
The 2026 re-domiciliation and corporate mobility rules make a mainland single-shareholder LLC an increasingly practical regional holding and headquarters vehicle — particularly for family groups consolidating GCC assets who want banking access, family-member visa sponsorship and a clear governance framework under UAE federal law.
🌐
Weaker Fit
Purely International / Online Businesses
If every customer is outside the UAE — international consulting, export-only trading, global e-commerce, digital services to foreign clients — a free zone usually wins: the 0% qualifying-income regime, lower cost and no mandatory office outweigh mainland market access you would never use. CompanyVista will point you to IFZA, RAKEZ or Meydan instead.
The Decision That Governs Everything

Mainland or Free Zone?
It Comes Down to Where Your Customers Are

This is the first and most important question in any UAE setup, and it is genuinely a trade-off rather than one option being better. Mainland buys you the whole UAE market and government contracts at the cost of a mandatory office and 9% tax. A free zone buys you the 0% qualifying-income regime and lower cost at the price of not being able to invoice mainland customers directly. Get this right and everything else follows.

UAE Mainland (DET Licence)
Advantages
  • Trade directly with customers anywhere in the UAE — no distributor or agent
  • Open retail, office or premises in any emirate
  • Eligible to bid for government and semi-government contracts
  • 100% foreign ownership on 1,000+ activities; One Person Company available
  • Strong visa capacity scaling with office size
  • High credibility with banks, landlords, suppliers and government
Trade-Offs
  • Mandatory physical office via Ejari — no purely virtual option
  • 9% corporate tax above AED 375,000 — no access to the free zone 0% qualifying-income regime
  • Generally higher annual cost than budget free zones
  • Some regulated activities need external government approvals; a few strategic activities still restrict ownership
UAE Free Zone (IFZA, RAKEZ, Meydan, etc.)
Advantages
  • 0% corporate tax on qualifying income (Qualifying Free Zone Person conditions)
  • Often lower setup and annual cost — especially RAKEZ and SHAMS
  • No mandatory physical office in many zones (Meydan, IFZA)
  • 100% foreign ownership (always, in every free zone)
  • Fast, frequently fully remote formation
Trade-Offs
  • Cannot invoice UAE mainland customers directly — needs a distributor or branch
  • Cannot bid for government contracts
  • Cannot operate mainland retail premises or serve walk-in local customers
  • Mainland-sourced income falls outside the 0% regime and is taxed at 9%
⚖️ CompanyVista’s Honest Test
Ask one question: where does my revenue actually come from? If most of it comes from customers physically inside the UAE, or you want government work, choose mainland and accept the office and the 9%. If most of it comes from international clients, choose a free zone and keep the 0% and the lower cost. Many founders are sold the wrong one — a free zone they cannot legally invoice their customers from, or a mainland licence they never needed. CompanyVista maps your revenue before recommending either, and quotes both if it is genuinely a close call.
Entity Type & Requirements

UAE Mainland LLC
Key Facts & Requirements

Mainland LLC (DET) — Key Facts
Entity TypesLimited Liability Company (LLC) · One Person Company (single shareholder) · Civil Company (professionals) · branch of a foreign or UAE company · sole establishment
Licensing AuthorityDepartment of Economy and Tourism (DET, formerly DED) in Dubai; equivalent DED authorities in other emirates
Foreign Ownership100% on 1,000+ activities since the 2021 reform (refined by Federal Decree-Law No. 20 of 2025); strategic activities on the Negative List still restricted
Shareholders1 to 50 — individuals or corporate entities, any nationality; One Person Company permitted
Local Service AgentNot required for most commercial/industrial activities; some professional activities involve an LSA (administrative role, annual fee, no shares, no ownership)
Directors / ManagerAt least one manager named on the licence; no nationality or residency requirement for the manager
Share CapitalNo fixed statutory minimum for most activities — capital stated in the Memorandum of Association proportionate to the business
Office RequirementMandatory physical address registered via Ejari — flexi-desk meeting DET criteria accepted; no purely virtual address. Visa quota ~9 sqm per visa
Residence VisasScales with office size; visas typically 2 years, renewable; dependants sponsorable once shareholder visa is stamped
Market AccessUnrestricted trading across the entire UAE and internationally; eligible for government and semi-government tenders
Formation TimelineInitial approval ~24 hours; trade licence often 3–5 working days; realistic end-to-end 1–2 weeks (longer where external approvals apply)
CostGenerally above budget free zones, driven by the Ejari office — but buys whole-UAE market access. Itemised written quote before any payment; no package price published
External ApprovalsHealthcare, education, legal, food, financial and similar activities require approvals from the relevant government body in addition to DET
Your Annual Obligations After Formation
Mainland compliance is federal-tax and Ejari driven. CompanyVista is a taxation and accounting firm — these are handled, not handed back to you.
Licence RenewalAnnually with DET, before expiry, alongside your Ejari tenancy renewal — penalties apply for lapses
Ejari RenewalOffice tenancy contract renewed and re-registered each year — a precondition of licence renewal
Corporate Tax ReturnAnnually with the FTA, within 9 months of year end — 9% above AED 375,000, 0% below; mandatory even at 0%
Bookkeeping & AccountsMaintained through the year; proper books required to support your corporate tax position
VAT ReturnsQuarterly or monthly once registered (mandatory above AED 375,000 of taxable supplies)
Establishment CardRenewed with the licence — expiry freezes all visa processing
Residence VisasTypically renewed every 2 years, per person, with medical and Emirates ID
Activity ApprovalsRegulated activities may require annual re-approval from the relevant government body
Is Mainland Right for You?
  • ✓Your customers are inside the UAE (retail, F&B, local B2B)
  • ✓You want to bid for government or semi-government contracts
  • ✓You need physical premises for walk-in customers anywhere in Dubai
  • ✓You are doing contracting, construction or on-site UAE work
  • ✕All your customers are international — a free zone keeps the 0% and costs less
  • ✕You want the lowest possible cost and no office — RAKEZ or Meydan
  • ✕You need English common law or DFSA regulation — that is DIFC
If your revenue is genuinely split between UAE and international customers, CompanyVista will quote both a mainland and a free zone structure so you can compare properly.
Documentation & Restrictions

What You’ll Need to Provide
& What to Be Aware Of

Mainland documentation is straightforward for standard activities, with DET’s digital services handling much of it online. The variables are the Memorandum of Association, the Ejari tenancy, and any external approvals your activity triggers — all of which CompanyVista prepares and coordinates so the application clears without back-and-forth.

Documents You’ll Need to Provide
1
Passport Copies — All Shareholders & the Manager
Clear colour scan of the photo page for each shareholder and the appointed manager, valid at least 6 months. A visa or entry-stamp page may also be requested.
2
Passport-Size Photographs
Digital photos meeting UAE specifications for each person on the licence and each residence-visa applicant.
3
Business Activity & Trade Name Choices
Your intended activities (which determine the licence type, ownership position and any external approvals) and two or three trade-name options compliant with DET naming rules.
4
Ejari Tenancy Contract
A registered tenancy for your DET-compliant office or flexi-desk. This is mandatory — the licence cannot be issued without a registered physical address, and the space sizes your visa quota.
5
Memorandum of Association (MoA)
Drafted and notarised, setting out shareholders, shareholding, management and activities. CompanyVista prepares it audit-ready; DET’s digital notarisation streamlines execution.
6
Corporate Shareholder & External Approval Documents
Attested parent-company documents where a company holds shares; and any activity-specific approvals (healthcare, education, food, legal, financial and similar) from the relevant government body.
⚠️ Restrictions & What Mainland Is Not Ideal For
  • ⚠No free zone 0% tax regime. A mainland company pays 9% corporate tax above AED 375,000 — it cannot be a Qualifying Free Zone Person. For a purely international business, this alone can make a free zone the better structure.
  • ⚠A physical office is mandatory. Every mainland company must hold a registered Ejari address; there is no purely virtual option, and office size drives your visa quota. This is a real, recurring cost that the cheaper free zones avoid.
  • ⚠Some activities remain restricted or need approvals. Strategic activities on the Negative List (certain oil and gas, defence, security and utilities) still limit foreign ownership, and regulated activities (healthcare, education, legal, food, financial) require external government approvals that add time and cost.
  • ⚠A Local Service Agent may apply to some professional activities. Although the 51% local-partner rule is gone for most activities, certain professional structures still involve an LSA — an administrative role with an annual fee, no shares and no ownership. It is a cost and a relationship to manage, and CompanyVista flags it before you commit.
  • ⚠Generally higher cost than budget free zones. Between the Ejari office, external approvals and DET fees, a mainland licence usually costs more annually than a RAKEZ or SHAMS free zone licence. That cost is justified only if you actually use the UAE-market access it buys.
  • ⚠Not for pure holding or common law needs. For passive asset holding, succession structuring or English common law and DFSA regulation, DIFC or an offshore vehicle is the right tool — not a mainland trading licence.
Tax Environment — In Depth

UAE Corporate Tax for a Mainland Company
9% Above the Threshold — No Free Zone 0%

This is the honest tax reality that separates mainland from free zone. A mainland company is a normal UAE taxpayer under Federal Decree-Law 47 of 2022 — it does not access the Qualifying Free Zone Person 0% regime, because its income is onshore. In exchange for that 9%, you get unrestricted access to the UAE market. CompanyVista sets the position out clearly rather than implying a 0% that does not exist onshore.

Corporate Tax — Standard
0% on taxable profits up to AED 375,000; 9% on profits above AED 375,000 — the standard UAE corporate tax rate applying to mainland companies
Free Zone 0% Regime
Not available to mainland companies — the Qualifying Free Zone Person 0% rate applies only to qualifying income of free zone entities. Mainland income is onshore and taxed at the standard rate
Small Business Relief
Businesses with revenue ≤ AED 3 million per year may elect Small Business Relief for tax periods ending on or before 31 December 2026 — a genuine benefit for smaller mainland companies, treating them as having no taxable income
Corporate Tax Registration
Mandatory for every mainland company regardless of profit — AED 10,000 penalty for late registration; annual return due within 9 months of financial year end
VAT
5% standard rate — registration mandatory at AED 375,000 of annual taxable supplies, voluntary from AED 187,500; standard input-VAT recovery available to mainland traders
Withholding Tax
0% on dividends, interest and royalties paid from the UAE
Personal Income Tax
0% — no UAE tax on salaries or personal investment income; home-country tax residence rules still apply, and CompanyVista flags the Indian-resident angles honestly (POEM, FEMA, Schedule FA disclosure)
Capital Gains
No separate capital gains tax — gains fall within corporate tax; participation exemption available on qualifying shareholdings (≥5%, 12-month hold)
Large Multinational Groups
15% Domestic Minimum Top-up Tax applies from January 2025 to entities of MNE groups with global revenue ≥ EUR 750M — disclosed for accuracy
💡 The 9% Is Often Less Frightening Than It Looks
A mainland company pays 0% on the first AED 375,000 of profit, and Small Business Relief can take a sub-AED-3M-revenue business to effectively no corporate tax for qualifying periods. For many local trading and service businesses, the real-world tax cost is modest — and the ability to invoice the entire UAE market directly is worth far more than the free zone 0% on income they could not otherwise earn. CompanyVista models your actual numbers both ways so the comparison is real, not theoretical.
Banking — The Real Picture

Banking for a
UAE Mainland Company

Mainland companies are the most straightforward UAE entities to bank — a real office, a local licence and genuine UAE operations are exactly what compliance teams want to see. Scrutiny still applies, but a mainland trading company with local customers tells a story banks understand.

Traditional Banks (Natural Fit for Mainland)
Emirates NBD, ADCB, FAB, Mashreq, RAKBank, Dubai Islamic Bank
A mainland licence with an Ejari office and local trade is the profile traditional UAE banks are most comfortable with — especially for businesses with UAE customers and visible local activity. Minimum balances and in-person meetings apply, but approval is generally more straightforward than for a new free zone shell.
Digital-First Banks (Fast SME Onboarding)
WIO Bank, Mashreq NeoBiz, Emirates NBD E20
Digital SME banks work well for smaller mainland companies wanting quick onboarding and lower minimum balances, with an IBAN often within 1–3 weeks. The signatory generally needs a UAE residence visa and Emirates ID, so CompanyVista sequences visa stamping before the banking file.
What Gets You Approved
Real operations, clear source of funds, matching activity
A licence activity that matches what you actually do, a genuine office, disclosed ownership and coherent source-of-funds evidence. Mainland companies clear compliance well when the paperwork reflects real UAE trade — CompanyVista builds the file to that standard.
⚠️ Honest Banking Expectations
Even with a mainland licence, plan for source-of-funds diligence, at least one in-person meeting and a few weeks to a working account. No adviser can guarantee a UAE bank account — treat any such promise with suspicion. CompanyVista prepares the file to bank standards and introduces you to the institutions most likely to approve your specific profile.
Mainland vs the UAE Alternatives

How Mainland Compares
Against UAE Free Zones

Structure
Relative Cost
UAE Market Access
Corporate Tax
Office Required?
UAE Mainland (DET)
Above budget free zones
Full — whole UAE + government tenders
9% above AED 375k (no 0% regime)
Yes — Ejari mandatory
IFZA (Dubai)
A fraction of mainland
Via distributor / branch only
0% on qualifying income
No mandatory office
RAKEZ (Ras Al Khaimah)
Lowest of any serious zone
Via distributor / branch only
0% on qualifying income
Flexi-desk options
Meydan (Dubai)
Competitive with IFZA
Via distributor / branch only
0% on qualifying income
No mandatory office
DIFC (Dubai)
The UAE’s premium jurisdiction
Regulated perimeter
0% on qualifying income
Yes — mandatory for operating cos

The honest read: mainland and free zones are not competitors so much as answers to different questions. Mainland wins decisively when you sell to UAE customers or want government work; free zones win decisively when your customers are international and you want the 0% regime and lower cost. CompanyVista quotes across all of them — and will quote both structures where your revenue is genuinely split.

Formation Process

Registering Your Mainland Company
Step by Step

1
Free Consultation — Mainland vs Free Zone, Decided Honestly
CompanyVista maps where your revenue comes from and confirms whether mainland is genuinely right — or whether a free zone would serve you better and cheaper. Where mainland is correct, we verify your activity qualifies for 100% ownership (or flag any LSA requirement) and identify any external approvals. You receive a written quote before any payment.
2
Trade Name Reservation & Initial Approval
Trade name reserved with DET against naming rules, and initial approval obtained — often within about 24 hours through DET’s digital services. Initial approval confirms the government has no objection to you owning the business.
3
Ejari Office & Tenancy Registration
A DET-compliant office or flexi-desk is secured and the tenancy registered on Ejari. This is mandatory and sizes your visa quota (~9 sqm per visa), so CompanyVista matches the space to your hiring plan rather than over- or under-committing you.
4
MoA Drafting, Notarisation & External Approvals
The Memorandum of Association is drafted and notarised (digitally, in most cases), and any activity-specific approvals from other government bodies are obtained. Regulated activities — healthcare, education, food, legal, financial — run this step in parallel.
5
Trade Licence Issued
DET issues the mainland trade licence — often within 3–5 working days for straightforward activities. Your company legally exists and can trade anywhere in the UAE. Realistic end-to-end time including Ejari and MoA is typically 1–2 weeks.
6
Establishment Card & Residence Visas
Immigration establishment card issued, then entry permits, medicals, Emirates IDs and visa stamping for each applicant — requiring a UAE visit. Dependant visas follow once the shareholder’s visa is stamped.
7
Corporate Tax, VAT Registration & Banking
CompanyVista registers the company with the FTA for corporate tax (mandatory — AED 10,000 late penalty), assesses Small Business Relief eligibility, registers for VAT where applicable, and introduces you to the banks most likely to approve your profile. Budget 2–4 weeks for a fully operational, bank-ready company.
Frequently Asked Questions

UAE Mainland Company Registration
Questions Answered

Can a foreigner own 100% of a UAE mainland company? +
Yes, in most cases. Since the 2021 reform of the UAE Commercial Companies Law (Federal Decree-Law No. 32 of 2021), and as refined by Federal Decree-Law No. 20 of 2025, foreign investors can own 100% of a mainland LLC across more than 1,000 commercial, professional and industrial activities, with no UAE-national partner and no 51% local shareholding. A limited list of strategic-impact activities — certain oil and gas, defence, security and utility activities on the Negative List — still requires Emirati participation. CompanyVista confirms your specific activity’s ownership position in writing before you apply, so there are no surprises.
What is the difference between mainland and free zone? +
Market access and tax. A mainland company licensed by DET can trade directly with customers anywhere in the UAE, open premises in any emirate and bid for government contracts — but pays 9% corporate tax above AED 375,000 and must hold a mandatory Ejari office. A free zone company gets the 0% qualifying-income regime and often lower cost with no mandatory office, but cannot invoice UAE mainland customers directly or bid for government work. The right choice depends entirely on where your customers are: inside the UAE points to mainland, international points to a free zone. CompanyVista applies that test to your actual revenue rather than defaulting to either.
Does a UAE mainland company pay 0% corporate tax? +
No — mainland companies do not access the free zone 0% qualifying-income regime, because their income is onshore. A mainland LLC pays 0% on taxable profits up to AED 375,000 and 9% above that, under Federal Decree-Law 47 of 2022. However, there is no personal income tax, no withholding tax, and qualifying small businesses with revenue up to AED 3 million may elect Small Business Relief for periods ending on or before 31 December 2026 — which can reduce the effective corporate tax to zero for smaller companies. For many local businesses the real tax cost is modest, and the whole-UAE market access is worth far more. Federal Tax Authority registration is mandatory regardless of profit.
Does a mainland company need a physical office? +
Yes — and this is the defining practical difference from most free zones. Every DET mainland company must register a genuine physical address through Ejari, the Dubai tenancy registration system. A flexi-desk that meets DET criteria can satisfy the requirement at lower cost than a full fitted office, but a purely virtual address is not accepted. Office size also drives your residence visa quota — broadly around 9 square metres of commercial space per visa — so the space is sized to your hiring plan. This mandatory-office requirement is a real recurring cost that the cheaper free zones such as RAKEZ and Meydan avoid, and it is one of the main reasons mainland typically costs more.
Do I still need a local sponsor or service agent? +
For most commercial and industrial activities under the 100% foreign ownership regime, no. The 51% local-partner requirement that applied before the 2021 reform no longer applies to over a thousand activities. Certain professional activities and some structures may still involve a Local Service Agent (LSA) — a UAE national who handles government-facing administrative tasks for an annual fee but holds no shares and no ownership stake in your business. An LSA is a cost and an administrative relationship, not a loss of control. CompanyVista confirms whether one is required for your specific activity before you commit anything.
How long does mainland company formation take? +
With DET’s digital services, initial approval can be issued within about 24 hours and a full trade licence typically within 3 to 5 working days for straightforward activities, though the realistic end-to-end range including MoA notarisation and Ejari registration is often 1 to 2 weeks. Activities requiring external approvals from other government bodies — healthcare, education, legal, food and similar — take longer. Residence visas and bank account opening add further time, so budget 2 to 4 weeks for a fully operational, visa-holding, bank-ready company. CompanyVista sequences the steps to keep them running in parallel wherever possible.
Consider Also

Similar & Alternative
Jurisdictions to Consider

If it turns out your customers are international rather than UAE-based, one of these free zones will keep the 0% regime and cost you less than mainland. CompanyVista quotes across all of them.

🇦🇪
IFZA — Dubai
A Dubai address at a fraction of mainland cost, with the 0% qualifying-income regime — for international-facing businesses
Explore IFZA →
🇦🇪
RAKEZ — Ras Al Khaimah
The lowest-cost serious free zone, with real industrial facilities — if you don’t need the mainland market
Explore RAKEZ →
🇦🇪
DIFC — Dubai
For regulated financial services, family offices and common law structures — a different jurisdiction entirely
Explore DIFC →
Company Registration — UAE Mainland

Register Your UAE Mainland Company
Free Written Quote in 4 Hours

100% foreign ownership, unrestricted UAE trading, government-tender eligibility — the right structure when your customers are inside the UAE. And if a free zone would actually serve you better, CompanyVista will say so before you spend a dirham.

Get Free Quote for Mainland → WhatsApp Us Now
✓ Free written quote✓ Ownership position confirmed first✓ Office sized to visa quota✓ External approvals handled✓ Mainland vs free zone modelled honestly✓ No hidden fees

UAE Mainland Company Registration for Non-Residents — Complete 2026 Guide

CompanyVista provides end-to-end UAE mainland company registration for non-resident founders — trade name reservation, initial approval, Memorandum of Association, Ejari office registration, establishment card, residence visas, corporate tax and VAT registration, accounting and banking introductions. A mainland company is licensed by the Department of Economy and Tourism (DET, formerly the DED in Dubai) and is the structure that allows a business to trade directly with customers anywhere in the UAE, operate premises in any emirate, and bid for government and semi-government contracts — none of which a free zone company can do without a distributor, agent or branch.

The defining advantage of the mainland is unrestricted UAE market access. Since the 2021 reform of the Commercial Companies Law (Federal Decree-Law No. 32 of 2021), refined by Federal Decree-Law No. 20 of 2025, foreign investors can own 100% of a mainland LLC across more than 1,000 commercial, professional and industrial activities, with no UAE-national partner required for most activities and a One Person Company available for solo founders. Only a limited list of strategic-impact activities on the Negative List — certain oil and gas, defence, security and utility activities — still restricts foreign ownership. Recent corporate mobility reforms also allow companies to re-domicile between free zone and mainland, and to migrate offshore structures into the UAE, without losing legal identity.

On tax, CompanyVista is candid about the trade-off. A mainland company does not access the free zone 0% qualifying-income regime, because its income is onshore: under Federal Decree-Law 47 of 2022 it pays 0% corporate tax on taxable profits up to AED 375,000 and 9% above that threshold. However, there is no personal income tax and no withholding tax, and qualifying small businesses with annual revenue up to AED 3 million may elect Small Business Relief for tax periods ending on or before 31 December 2026 — which can reduce the effective corporate tax to zero for smaller companies. Federal Tax Authority registration is mandatory for every mainland company regardless of profit, and VAT registration applies from AED 375,000 of taxable supplies. For businesses whose customers are inside the UAE, the modest corporate tax is easily outweighed by the value of direct market access.

UAE mainland company formation requirements centre on the Ejari office and the Memorandum of Association. Every mainland entity must register a genuine physical address through Ejari — a DET-compliant flexi-desk is accepted, but a purely virtual address is not — and office size drives the residence visa quota at roughly nine square metres per visa. Some professional activities involve a Local Service Agent, an administrative role with no ownership stake, and regulated activities such as healthcare, education, food and legal services require external approvals from the relevant government body. For founders comparing structures, a free zone such as IFZA, RAKEZ or Meydan is usually better and cheaper for purely international businesses, while DIFC serves regulated financial services under English common law; but where customers are UAE-based or government contracts matter, mainland is the correct and often the only viable choice. CompanyVista — a brand of Koshika LLC with offices in Noida NCR, Albuquerque and Wyoming — provides a free written quote for UAE mainland company registration before any payment, on WhatsApp at +91 86309 28581 or by email at info@companyvista.com.

Register UAE Mainland · Trade anywhere in the UAE · Free written quote

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