What is a mainland company?
Mainland companies are licensed by the economic department of each emirate — in Dubai, the Department of Economy and Tourism (DET). They can serve customers across the UAE and are generally eligible for government contracts.
Full foreign ownership
Since the 2021 reform of the Commercial Companies Law, foreign investors can own up to 100% of a mainland company for most activities, without an Emirati shareholder. A limited number of strategic activities still require additional approvals — we confirm the position for your specific activity.
Licence types
- Commercial — trading goods, import and export
- Professional — services, consultancy and expertise
- Industrial — manufacturing and processing
Common legal forms
- Limited Liability Company (LLC)
- Sole establishment
- Civil company for professional services
- Branch of a UAE or foreign company
Mainland or free zone?
| Mainland | Free zone | |
|---|---|---|
| Market access | Direct access to customers across the UAE | Within the zone and internationally; the mainland via a distributor or branch |
| Ownership | Up to 100% for most activities | 100% |
| Corporate tax | 0% up to AED 375,000 of taxable income; 9% above | 0% on qualifying income for qualifying free zone persons; 9% on other income |
| Government contracts | Generally eligible | Generally limited |
| Premises | A physical office lease is usually required | Flexible, from flexi-desk to warehouse |
How ETURA helps
We map your activity to the correct licence and legal form, confirm the ownership rules, and coordinate approvals, premises, visas and banking.
This page provides general information only and is not legal, tax or immigration advice. Requirements are set by the relevant authorities and may change; we confirm the current position for your case at assessment.
Last reviewed: November 2026