Dubai mainland — crypto licensing, ownership, courts and tax

Dubai mainland

Direct access to the onshore UAE market, with two permissions to hold rather than one.

Courts and governing law

Dubai Courts, applying UAE federal and Dubai law

Can trade in the UAE

Yes

Residence visas available

Yes

Last reviewed

2026-09

Under review

This page states the position as we understand it. Every factual claim on it is being checked against its primary source and has not yet been signed off.

Overview

The Dubai mainland is the jurisdiction for a business that needs to contract with the onshore UAE market directly: corporates, government entities and consumers, without a free-zone intermediary or distributor.

What it gives you

Unrestricted onshore trading. Full foreign ownership for most activities since the 2021 amendments to the federal companies legislation. Residence visas tied to office space. The credibility that comes from a mainland licence when dealing with UAE counterparties who do not distinguish between free zones.

What it costs you

Real premises with an Ejari-registered tenancy. Higher running costs than a free zone. And, for a virtual-asset business, two permissions: a DET commercial licence and a VARA licence.

The licensing sequence

The DET licence incorporates the company and permits the activity on its face. The VARA licence permits the virtual-asset activity. Neither substitutes for the other, and the order in which they are pursued affects how long capital sits idle.

Tax

Federal corporate tax at nine per cent applies to taxable income above the threshold. Mainland companies do not access the Qualifying Free Zone Person regime. This should be modelled at the structuring stage rather than discovered in the first return.

How we help

We choose the jurisdiction on the business the client actually has — the customers, the counterparties, the activities and the tax position — and we say plainly when a cheaper jurisdiction would serve just as well.

Regulators

Common questions

Is mainland worth the extra cost for a crypto business?
It depends entirely on who the customer is. If the customer base is onshore UAE corporates, yes. If the business is serving non-UAE clients over the internet, the premium buys very little.
Can a mainland company hold a VARA licence?
Yes. Mainland and free-zone companies can both hold VARA licences. The choice between them is a commercial and tax question, not a regulatory one.

Last reviewed 2026-09

Sources

Jurisdiction position to be confirmed against the current authority guidance — Ownership, activity and substance rules change; verify before reliance