UAE ยท Structural Concept
Mainland LLC
A UAE company licensed by the local emirate's Department of Economic Development (Dubai DED, Abu Dhabi ADDED). Mainland companies trade UAE-wide with no distributor requirement.
In practice
Since 2021, mainland LLCs permit 100% foreign ownership for most activities (Federal Decree-Law No. 26 of 2020). Strategic-impact and certain regulated activities still need a local partner. Mainland is subject to 9% UAE Corporate Tax above AED 375,000 profit; no QFZP 0% rate available.