Dubai
Mainland.

A Limited Liability Company licensed by Dubai's Department of Economy and Tourism (DET, formerly DED) that can trade anywhere in the UAE, sign government contracts, and operate outside any free zone.

From USD 16,000 all-in for year one — covering DET licence, trade name, initial approval, MOA notarisation, Ejari-registered office and Chamber of Commerce membership, plus ArxSetup professional fee.

No — since Federal Decree-Law No. 32 of 2021 took effect on 2 January 2022, foreign investors can own 100% of a Dubai mainland LLC for over 1,000 commercial, professional and industrial activities. Only Strategic Impact activities (oil & gas, banking, defence, certain utilities) still require an Emirati partner.

Strategic Impact activities — including oil and gas exploration, banking, insurance, telecom, and certain defence and security services — still require at least 51% UAE-national ownership or specific Cabinet approval.

For standard activities the DET trade licence is typically issued within 3–5 working days of complete documentation; full operational readiness (Ejari, MOHRE, visas, bank account) usually 4–8 weeks.

Passports of all shareholders, UAE entry stamp or Emirates ID if resident, three proposed trade names, chosen DET activity codes, shareholding split, notarised Memorandum of Association (Arabic or bilingual), Ejari tenancy contract, and any external regulator approvals.

Yes — a mainland licence legally requires a physical address with an Ejari-registered tenancy contract. Flexi-desk or virtual-office options that satisfy free zones are not accepted by DET for most LLC activities.

There is no mandatory paid-up minimum for most activities — capital is declared in the MOA and must simply be adequate for the business. Legacy AED 300,000 references are no longer enforced for most commercial LLCs.

Between 1 and 50 shareholders, who may be individuals or corporate entities (UAE or foreign).

Yes — a mainland LLC pays 0% on the first AED 375,000 of taxable income and 9% on profits above that threshold under the UAE Federal Corporate Tax law in force since June 2023.

No — only a Qualifying Free Zone Person (QFZP) with qualifying income and adequate substance accesses the 0% rate. A mainland LLC is taxed at 9% above AED 375,000 regardless of activity.

VAT registration (currently 5%) is mandatory once taxable turnover exceeds AED 375,000 in any rolling 12-month period (or is expected to within 30 days). Voluntary registration is available above AED 187,500.

The MOHRE visa quota is calculated at roughly one employment visa per 9 m² of Ejari-registered office space, so a 27 m² office typically supports 3 visas, with the option to apply for more.

Yes — only mainland-licensed entities can directly bid on UAE federal and Dubai-government tenders. Free-zone and offshore entities cannot tender without a mainland partner.

DED (Department of Economic Development) was rebranded as DET (Department of Economy and Tourism) in 2021. DET is now the official authority that issues all mainland trade licences in Dubai — the underlying legal framework is unchanged.