Mainland (DED)
Dubai Mainland (DET) company formation
For trading inside the UAE — DET-licensed, full local-market access.
At a glance
- Year-1 authority fee (from)
- AED 22,000≈ $5,995
- Residence visas
- Yes — quota tied to leased office size
Estimate. Government fees pass through at cost on your real proposal.
Calculate your all-in cost →Key facts
- Authority
- Department of Economy & Tourism (DET, formerly DED)
- Foreign ownership
- 100% for most activities (1,000+ on the positive list)
- Strategic activities
- A short list still needs special approval / local shareholding
- Office
- Mandatory — registered tenancy via Ejari (≥1 year)
- Residence visas
- Yes — quota tied to leased office size (~1 per 80–100 sq ft)
- Cost
- ≈ AED 12,000–25,000 licence all-in, plus real office rent
- Setup time
- ≈1–3 weeks once approvals are in
- Unlocks
- Direct UAE-resident sales + government contracts, anywhere in the UAE
A Dubai mainland licence (issued by the Department of Economy and Tourism, the rebranded DED) is the answer to one specific question: will you sell to customers inside the UAE? A coffee shop, a gym, a retail store, a clinic, a consultancy serving UAE-resident clients — these need mainland. A free zone can't legally invoice UAE-resident customers directly.
The big shift came in June 2021: most mainland activities now allow 100% foreign ownership, so you no longer need an Emirati partner for the majority of businesses. Dubai's positive list covers 1,000+ activities. A short list of strategic-impact activities still requires special approval — more on that below.
Mainland costs more in year one than a free zone (real office, more authority fees, sometimes external regulatory approvals), but it unlocks the entire UAE local market and government contracts. If your customers are all abroad, mainland is overkill. If they're here, it's the only correct answer.
When you actually need mainland
Mainland is about market access, not prestige. If you invoice or sell to UAE-resident customers — retail, food and beverage, gyms, clinics, local B2B services, contracting — you need it. A free-zone company reaching those customers must go through a mainland distributor or open a mainland branch, and that mainland-sourced income is taxed at 9%, not the free-zone 0% lane.
Mainland also lets you bid for government and large commercial contracts, and operate anywhere in the UAE with no zone boundary and as many branches as you like.
The 2021 ownership reform — and its limits
Federal Decree-Law 26 of 2020 (effective 1 June 2021) removed the old 51% Emirati ownership requirement for most activities. Dubai publishes a positive list of 1,000+ activities eligible for 100% foreign ownership.
The exceptions are 'strategic-impact' activities under Cabinet Resolution 55 of 2021 — security and defence, banking and finance, telecoms, Hajj/Umrah services, and a few others — where a federal regulator sets the permitted foreign shareholding case by case. Some professional and branch structures can also still involve a local service agent (a paid Emirati with no equity or operational control). We confirm the exact position for your activity before you commit.
Office, visas, and compliance
Mainland requires a real, leased office with a tenancy registered via Ejari for at least a year — no flexi-desk substitute for most activities. Your residence-visa quota is tied to that office: historically around one visa per 80–100 sq ft of registered space. To grow headcount, you lease more space.
Compliance is heavier than a free zone: MOHRE labour rules, WPS payroll, sector inspections, plus standard corporate-tax obligations.
Best for
- Businesses selling to UAE-resident customers (retail, F&B, clinics, local services)
- Companies bidding for UAE government + large commercial contracts
- On-the-ground operations with staff and a physical UAE presence
- Contracting, construction, and trade activities serving the local market
Not ideal for
- Online / international businesses with no UAE-resident customers (free zone is cheaper)
- Solo consultants serving overseas clients (a free zone does the job for less)
- Pure holding structures (use DIFC / ADGM / RAK ICC)
What to watch out for
The real office rent is the hidden cost
The headline licence figure excludes rent. A genuine leased office (registered on Ejari, not a flexi-desk) is required and is usually the largest recurring cost of a mainland setup.
Visa quota is tied to office space
Your employee-visa allocation is driven by the registered office size. Scaling your team means leasing more space — plan for it before you hire.
Strategic activities aren't automatic 100%
If your activity touches a strategic-impact category (security, finance, telecoms, etc.), 100% ownership isn't guaranteed and needs federal sign-off — which means delay and possible equity dilution.
No 0% free-zone tax lane
Mainland profit above AED 375,000 is taxed at 9%. There is no Qualifying Free Zone Person 0% route on the mainland — factor that into the comparison.
Dubai Mainland (DET) — FAQ
Do I need an Emirati partner for a Dubai mainland company?
For most activities, no. Since June 2021 the majority of mainland activities (1,000+ on Dubai's positive list) allow 100% foreign ownership. A local-service agent or local shareholding is still required for a short list of strategic-impact activities and some professional structures — we confirm your exact case.
When do I need mainland instead of a free zone?
When you sell to customers inside the UAE — retail, F&B, gyms, clinics, local B2B services — or bid for government contracts. A free-zone company can't invoice UAE-resident customers directly. If all your customers are abroad, a free zone is cheaper and sufficient.
How much does a Dubai mainland licence cost?
The licence all-in (including immigration card and initial approvals) typically runs roughly AED 12,000–25,000, but the real office rent is a separate and usually larger recurring cost. We confirm the full picture on your proposal.
Do I need a physical office for a Dubai mainland company?
Yes. Most mainland activities require a real leased office with a tenancy registered via Ejari for at least a year — a flexi-desk doesn't satisfy it. Your visa quota is tied to that office's size.
Can a Dubai mainland company get the 0% corporate tax rate?
No — the Qualifying Free Zone Person 0% lane is only for free-zone companies that meet the conditions. Mainland profit is taxed at 0% on the first AED 375,000 and 9% above that, like any standard UAE company.
Is Dubai Mainland (DET) right for you?
Run the 5-min diagnostic and we’ll confirm the fit + email the realistic all-in cost in one business day. Not sure between jurisdictions? That’s exactly what the call is for.