Mainland Local Choice
Dubai Mainland remains the most powerful jurisdiction for businesses wanting to trade directly with the local market and bid for government contracts.
Overview:
The Onshore Advantage
Jurisdiction: Governed by the Department of Economy and Tourism (DET).3
Geographical Freedom: You can operate anywhere in the UAE and internationally without restrictions.
100% Ownership: In 2026, the vast majority of commercial and professional activities allow for 100% foreign ownership, removing the old requirement for a 51% local partner.
Corporate Tax: Subject to 9% tax on profits above AED 375,000. All businesses must register for tax within 3 months of licensing.


Sponsorship:
The Modern Approach
Local Partners: No longer required for most commercial/trading licenses (LLCs). You hold 100% of the shares.
Local Service Agent (LSA): Still required for some Professional Licenses (e.g., individual consultancies). The LSA is a UAE national who helps with government paperwork for a fixed annual fee, but has 0% ownership and no say in your business.
Strategic Sectors: Only “strategic impact” sectors (Banking, Insurance, Defense, Telecom) still require a local Emirati partner.
Dubai Mainland License
Mainland licenses are issued by the Department of Economic Development (DED) in Dubai. License types include:
1. Commercial License
For trading businesses
2. Professional License
For service-based companies, consultants, and freelancers.
3. Industrial License
For manufacturing or production businesses.
Physical Office:
A physical office or shop is mandatory. You must have an Ejari (registered tenancy contract) to issue or renew your license.
Annual Renewal:
Licenses must be renewed every year. Failure to renew on time results in fines and suspension of visas.
Cost:
Expect a starting cost between AED 15,000 and AED 25,000 for the license alone (excluding office rent and visas).
Business Activity
Activity Codes: You must choose specific codes from the DET list (over 2,000 activities).
Main Categories:
Commercial: For buying/selling goods (Trading, Real Estate, Retail).
Professional: For providing services (Consultancy, IT, Accounting).
Professional: For providing services (Consultancy, IT, Accounting).
External Approvals: Certain activities like Healthcare (DHA), Education (KHDA), or Transport (RTA) require additional “no-objection” certificates from specific ministries.


Mainland Visa
Establishment Card: Once the license is issued, you apply for this card to “open” your company file at Immigration.
Visa Quota: Your quota (number of staff you can hire) is determined by the size of your office. The standard rule is one visa per 9 square meters (approx. 100 sq. ft.) of space.
Validity: Investor and Employee visas are typically valid for 2 years and are renewable.
Golden Visa: High-performing businesses or those with specific capital can apply for a 10-year Golden Visa through their Mainland entity.
