How to Form a UAE Mainland LLC (2026 Guide)
Everything non-residents need to register a Mainland LLC with Department of Economic Development (DED): fees, timeline, ownership rules, taxes, and the full formation process. 100% remote.
To form a UAE Mainland LLC, register with Department of Economic Development (DED) (fee: AED 15,000 to AED 25,000 (varies by emirate and activity)) with a compliant registered office, minimum No minimum in most emirates (previously AED 300,000, now abolished for most activities) capital, and formation documents. 100% foreign ownership permitted since June 2021 for most commercial and industrial activities. Certain strategic activities still require a UAE national partner. Processing takes 5 to 10 business days.
AED 15,000 to AED 25,000 (varies by emirate and activity)
5 to 10 business days
AED 10,000 to AED 15,000 licence renewal
100% foreign ownership permitted since June 2021 for most commercial and industrial activities
Corporate Tax
9% corporate tax on taxable income above AED 375,000. 0% on the first AED 375,000. Small Business Relief available for revenue below AED 3 million until 2026.
VAT / GST
VAT at 5%. Registration mandatory over AED 375,000 annual turnover.
Why form a Mainland LLC
- 100% foreign ownership in most sectors since 2021 reform
- Can trade freely throughout the UAE mainland and enter government contracts
- Access to UAE resident visas for owners, family, and employees
Watch outs
- Physical office space required (typically minimum 200 sq ft), Ejari registration mandatory in Dubai
- Some regulated activities still require Emirati partners or special approvals
Best for
Frequently Asked Questions
Other United Arab Emirates entity options
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