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戰國策集團|NSS Group
United Arab Emirates
阿聯酋國旗

UAE Company Registration | Set Up a Company in Dubai and the UAE

UAE company registration: free zone and mainland companies, 9% corporate tax and 5% VAT explained

Planning a Dubai company registration or want to set up a company in Dubai? Foreign investors in the UAE can set up a limited liability company (LLC) on the mainland, licensed by the economic authority of each emirate such as the Dubai Department of Economy and Tourism (DET) or the Abu Dhabi Department of Economic Development, or set up a free zone company in a free zone such as DMCC, JAFZA or ADGM. Free zones and most mainland business activities allow 100% foreign ownership.

The United Arab Emirates (UAE) has its business centers in Dubai and the capital, Abu Dhabi, connecting the Middle East, Africa and South Asia. Federal corporate tax is 0% on taxable income up to AED 375,000 and 9% on the portion above, and the standard VAT rate is 5%. NSS Group (戰國策集團) offers end-to-end UAE company registration and Abu Dhabi company formation, from choosing a free zone or mainland setup and applying for business activities and licenses to FTA tax registration, beneficial owner filings and bank account opening, to help your business enter the Middle East market.

阿聯酋地圖:杜拜與阿布達比位置
A strategic location

The UAE sits where Asia, Europe and Africa meet, making it a natural bridge between eastern and western markets. Dubai International Airport is one of the busiest international passenger airports in the world, and Jebel Ali Port is one of the world’s leading container ports.

A high quality of life and business environment

With safe, modern cities, strong education and healthcare, and a highly international population, the UAE attracts professionals from more than 200 countries.

The advantages of free trade zones

The UAE has dozens of free trade zones across Dubai, Abu Dhabi, Sharjah, Ajman, Ras Al Khaimah and other emirates, each built for specific industries such as technology, finance, media and commodities. A company set up in a free zone can benefit from:

A competitive tax environment

The UAE introduced federal corporate tax for financial years starting on or after June 1, 2023: 0% on taxable income up to AED 375,000 and 9% on the portion above, which remains competitive globally. Resident businesses with revenue of AED 3,000,000 or less can elect Small Business Relief for tax periods ending on or before December 31, 2026, and a Qualifying Free Zone Person can still apply 0% to qualifying income.

Why choose the UAE for your regional headquarters?
Why choose the UAE
for your regional headquarters?

The UAE’s appeal to business is broad. Its core advantages include:

UAE company registration types and process: free zone vs mainland

There are two main routes to setting up a company in the UAE:
on the mainland or in a free trade zone (Free Zone). Whether you set up a company in Dubai or Abu Dhabi, you first decide on the location and your business activities.

Mainland company setup

Suited to companies that want to trade directly in the UAE local market. In the past, a mainland company usually needed a UAE national sponsor holding 51%. Since Federal Decree-Law No. 26 of 2020 amended the Commercial Companies Law, most commercial activities allow 100% foreign ownership, but strategic activities such as defense and security, telecommunications, and banking and insurance remain restricted. Mainland setup follows these steps: choose the business activity and legal form, register the trade name, obtain initial approval, sign the memorandum of association, secure business premises and collect the license. In Dubai this can be done online through DET, and in Abu Dhabi through the Department of Economic Development or the Basher platform.

The UAE offers an active, low-tax business platform with strong global connections. NSS Group guides you through the choice of free zone and the company setup process, so your business can make full use of what the UAE offers and open the door to large emerging markets.

Free zone company setup in 5 steps

This is the preferred route for international investors, and the process is usually simpler and faster. You can set up a free zone company (FZ Co.), a free zone establishment (FZE) or a branch. The general free zone process is as follows.

公司設立流程步驟 1
1
Choose the right free zone

Choose the free zone that best matches your business. For example, the Dubai International Financial Centre (DIFC) focuses on financial services, the Dubai Multi Commodities Centre (DMCC) on commodities trading, and Dubai Internet City on technology.

公司設立流程步驟 3
2
Company name and business activity approval

Submit the company name, legal form and a detailed business activity application to the free zone authority to obtain initial approval. Business activities must match the license type, and some regulated activities need approval from the relevant regulator.

公司設立流程步驟 2
3
Lease office space
Free zones usually require the company to have physical office space inside the zone, which can be a flexi desk or a private office.
公司設立流程步驟 4
4
Submit the application documents

Prepare and submit passport copies and proof of address for shareholders, directors and managers, a business plan, the articles of association and the lease agreement. Corporate shareholders must also provide company registration documents and declare ultimate beneficial owner (UBO) information.

公司設立流程步驟 5
5
Collect the trade license and apply for visas

Once approved, the free zone issues the trade license and company registration documents. You can then apply for residence visas for the company’s shareholders and employees, register for corporate tax with the Federal Tax Authority (FTA), register for VAT once turnover reaches the threshold, and open a bank account.

One team for every step
One team for
every step
裝飾圖示
Company registration
Registration Services
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Bank account opening
Bank Account Opening
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Company secretary services
Secretarial Services
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Accounting and tax
Accounting and Tax
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Trademark registration
Trademark Registration
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Ongoing support
Ongoing Support
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Online payments
Credit Card

To help you sell internationally, we offer Stripe application consulting, so your customers can pay you easily and you can win more sales.

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AI customer service system
AI Customer Service System

Good customer service is key to a successful business. We include a free AI customer service system that answers customer questions in real time and raises customer satisfaction.

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Web design
Website Design

A professional, attractive website is your company’s storefront online. Our full web design services make sure your site looks good and works well.

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Online marketing
Internet Marketing

Online marketing is a key part of business success today. We offer professional online marketing services, including SEO, social media marketing and content marketing.

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Business coaching
Business Coaching
We support you from business diagnosis and strategy to implementation follow-up, helping you manage more effectively, refine your business model and grow sustainably.
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Free AI business management system
Enterprise AI Management

Register your company with NSS Group and receive a free all-in-one AI business management system––valued at NT$360,000
One AI system to run your company: 12 core systems, 75+ feature modules and 15 AI tools covering the full business workflow, so a new company can start operating quickly.

公司註冊方案背景圖
Dubai company registration package
Includes the core services needed to register a company
Free assessment・Written quote
Package includes

The actual cost depends on the company type, share structure and any additional services. We give a transparent quote with no hidden fees.

Government fees are charged separately: mainland license fees are set by each emirate’s economic authority, free zone company fees by each free zone, and residence visa fees by the immigration authorities. See the cost breakdown below.

How much does Dubai company registration cost? Cost breakdown

The UAE has no single national company registration fee. Mainland companies get their trade license from the economic authority of each emirate, and free zone companies get theirs from the free zone authority. Fees depend on the location, license type and business activities you choose. The table lists the main cost items so you can check quotes line by line.

ItemCharged byNotes
Trade name registration and initial approvalMainland: the economic authority of each emirate (for example, the Dubai Department of Economy and Tourism (DET) or the Abu Dhabi Department of Economic Development); free zone: the free zone authorityAs published by the authority
Trade license (commercial, professional, industrial and others)Same as aboveCharged by license type and number of business activities, renewed every year
Office space (flexi desk or private office)Free zone or landlordDepends on the package and floor area. Most licenses require a registered address or office lease.
Residence visas and Emirates ID for shareholders and employeesImmigration and identity authoritiesCharged by number of people and visa type
Corporate tax and VAT registrationFederal Tax Authority (FTA), through EmaraTaxAs set by the FTA
Document preparation, agency services and bank account supportQuoted per case. NSS Group gives a written quote after a free assessment.

Fees and packages follow the latest notices from each emirate's economic authority and each free zone's official website. The u.ae government portal lists links to each free zone's website and the Basher online setup platform.

UAE company tax: 9% corporate tax and 5% VAT

UAE federal corporate tax applies to financial years starting on or after June 1, 2023, and is administered by the Federal Tax Authority (FTA). Both mainland and free zone companies fall within its scope.

ItemRuleNotes
Corporate tax (standard rate)0% on taxable income up to AED 375,000, 9% on the portion aboveLarge multinational groups are subject to different rates under the OECD Pillar Two rules.
Qualifying Free Zone Person (QFZP)0% on qualifying income, 9% on other taxable incomeMust maintain adequate substance in the free zone, comply with transfer pricing rules and not elect to be taxed at the standard rate. Income from dealings with the mainland may not count as qualifying income.
Small Business ReliefBusinesses with revenue of AED 3,000,000 or less can elect to be treated as having no taxable incomeAvailable to resident taxpayers for tax periods ending on or before December 31, 2026. You must still register for corporate tax and file a simplified return.
Corporate tax filing and paymentWithin 9 months after the end of the tax periodFile and pay through EmaraTax, and keep records of transactions, assets, liabilities and shareholdings.
VAT standard rate5%In effect since January 1, 2018.
VAT registration thresholdsMandatory AED 375,000, voluntary AED 187,500Based on taxable supplies and imports over the past 12 months or the next 30 days. The mandatory threshold does not apply to foreign businesses.
Economic substance and ultimate beneficial owners (UBO)Economic substance notifications and reports no longer apply to financial years ending after December 31, 2022Obligations for earlier years must still be completed, and a QFZP must still meet the corporate tax substance requirements. Companies must keep a register of beneficial owners and shareholders and submit it to the registrar.

Rates follow notices from u.ae and the Federal Tax Authority (FTA). Ask a UAE tax agent to assess how they apply to your structure.

Free zone or mainland? Comparing company types to set up a company in Dubai

Whether you set up a company in Dubai or Abu Dhabi, the first step is choosing the mainland or a free zone. The two differ in licensing authority, scope of business and tax treatment.

ItemMainland company (Mainland LLC)Free zone company (FZE / FZ Co. / FZ-LLC)
Licensing authorityThe economic authority of each emirate, for example DET in Dubai or the Department of Economic Development in Abu DhabiEach free zone authority, for example DMCC, JAFZA, Dubai Internet City, ADGM or DIFC
Foreign ownership100% foreign ownership for most business activities; strategic activities such as defense and security, telecommunications, and banking and insurance remain restricted100% foreign ownership allowed
Scope of businessCan trade directly in the UAE market and bid for government contractsLimited to the business activities on the license; dealings with the mainland market must follow the rules
Corporate tax0% up to AED 375,000, 9% on the portion above0% on qualifying income for a QFZP, 9% on the rest
Best suited toLocal retail, food and beverage, engineering, and serving local customersInternational trade, logistics, technology, holding companies and regional headquarters

These are general principles. Choose based on your business activities, customer locations and visa needs.

What foreign founders should know before setting up a company in Dubai

  • Confirm your business activities first: The UAE has more than 2,000 business activities to choose from. Your activities determine the license type, legal form and whether 100% foreign ownership is allowed, so check the authority's activity list before you start.
  • Choosing between a free zone and the mainland: Companies whose main customers are in the UAE usually choose the mainland. Companies focused on international trade, re-export or holding usually choose a free zone, but income from dealings with the mainland may not qualify for the 0% rate.
  • Corporate tax registration is required: Even if profits are AED 375,000 or less, or you use Small Business Relief, you must register for corporate tax with the FTA, file on time and keep accounting records.
  • Beneficial owner information: Companies must keep a register of ultimate beneficial owners (UBO) and shareholders, submit it to the registrar, and update it promptly when ownership or control changes.
  • Bank account opening: UAE banks review KYC, business activities, source of funds and local substance closely, and often require a residence visa, an office lease or the directors in person. Plan how you will collect payments before you set up.
  • Home-country tax: Because UAE corporate tax rates are low, shareholders should check their home country's controlled foreign company (CFC) rules, dividend repatriation and transfer pricing, and keep UAE tax and filing records.

Further reading

Sources: u.ae: Corporate tax; FTA: Small Business Relief guide; FTA: Corporate tax guide on free zone persons; u.ae: VAT; FTA: VAT registration thresholds; u.ae: Full foreign ownership of mainland companies and restricted activities; u.ae: Steps to start a business on the mainland; u.ae: Starting a business in a free zone and free zone websites; UAE Ministry of Finance: Amendment to economic substance requirements; UAE Ministry of Economy: Beneficial owner procedures. The latest official notices prevail. This page is general information, not legal or tax advice.

Dubai company registration FAQ: setting up a company in Dubai or Abu Dhabi
How long does Dubai (UAE) company registration take?
A

Setup time for a Dubai company depends on whether you choose the mainland or a free zone, your business activities, name approval, document signing, review by the local authorities and bank account arrangements. Some mainland companies can get a license quickly through online platforms such as Basher. Special licenses, regulated industries or residence visas may take longer. Before we start, we give you the actual process and timeline for your structure.

A

To set up a company in the UAE, you usually need to prepare the following:

Requirements vary with shareholder background, industry and banking needs. We provide checklists, templates and signing instructions based on UAE rules, and check that your documents meet registration, KYC and ongoing compliance requirements.
A

Most of the UAE company setup process can be completed remotely through document preparation, signing under authorization and a local agent, so you do not have to be there in person for every step. Bank account opening, identity verification, special licenses or certain government procedures may require directors, shareholders or authorized persons to attend in person, join a video call or provide more documents. We confirm the requirements in advance and help arrange them.

A
After incorporation, a UAE company’s tax and filing obligations depend on local law, whether it has real operations, its sources of income and how it trades. Common maintenance items include:
In the UAE, the main ongoing items are license renewal, corporate tax, VAT, ultimate beneficial owner (UBO) information, and office or visa requirements. We can plan your bookkeeping, filings and annual maintenance calendar around your operating model.
A
The UAE is a business hub for the Middle East, and you can choose a free zone or mainland structure depending on your needs. Typical uses include Middle East trade, e-commerce, logistics, consulting, holding companies and regional headquarters. Whether it fits you depends on shareholder background, where you collect and make payments, where your customers are, tax residence and bank compliance requirements. We help you choose the right structure.
A

NSS Group (go.ai.com.tw) can help. We provide one-stop support for UAE companies, from pre-incorporation assessment to post-incorporation maintenance, reducing uncertainty in cross-border setup and compliance.

Our main services include:

We arrange UAE company setup, maintenance and ongoing support around your industry, customer locations, banking needs and tax planning, so you can focus on growing your market.

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