Dubai mainland

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.