Company Incorporation · United Arab EmiratesMainland or free zone is the first decision. It decides where you can trade and how Corporate Tax applies.
We plan and coordinate UAE company set-ups for founders and overseas groups: jurisdiction, activities, trade name, licence, constitutional documents and UBO records, then the first FTA registrations.
Business & Incorporation
At a glance
- Authorities
- Dubai Department of Economy and Tourism (DET) and other emirates’ economic departments · Free zone authorities · Federal Tax Authority (FTA)
- Forms & references
- Trade licenceMOA / AOAUBO registerEstablishment card
- Licensed by
- Emirate economic department (e.g. DET) or a free zone authority
- Ownership
- Up to 100% foreign for most activities
- After licensing
- UBO register, establishment card, bank account
- Corporate Tax
- Register within 3 months of incorporation
Overview
What it is, and why it matters.
A UAE company is licensed either on the mainland, by the economic department of its emirate (the Department of Economy and Tourism, or DET, in Dubai), or in one of the free zones, each with its own authority and regulations. The licence lists the activities the company may carry on, and those activities drive approvals, office requirements, visa numbers and, in a free zone, whether income can qualify for 0% Corporate Tax.
Since the Commercial Companies Law changes of 2021, most mainland activities can be 100% foreign-owned, although a short list of strategic activities is still restricted. Free zones allow full foreign ownership but generally limit direct trading with the mainland.
Licensing does not register the company for tax. Every UAE company must register for Corporate Tax with the FTA, within 3 months of incorporation for new companies, and VAT has its own threshold. We plan both as part of the set-up rather than after it.
We are accountants, not a licensing authority or a government services (PRO) provider. Where a filing has to be made by a licensed setup agent, we work alongside one and keep the documents consistent with your tax and accounting position.
Who needs it
Who typically needs it.
- 01
Founders starting in the UAE
People moving to the UAE, or already resident, who want a company that matches what they sell and who they sell to.
- 02
Pakistani, UK and US businesses adding a UAE entity
Existing companies setting up a subsidiary or branch to contract with Gulf customers, hold stock or employ a regional team.
- 03
Freelancers formalising their work
Consultants and creatives moving from a freelance permit to a company, often because clients want to contract with one.
- 04
Free zone companies moving onto the mainland
Businesses whose customers are now mostly in the UAE and whose free zone licence no longer fits how they trade.
When you need it
The moments that usually trigger it.
- You’ve decided to base your business in the UAE and need to choose between the mainland and a free zone.
- Your company abroad wants a local entity to contract with UAE or wider GCC customers.
- Your free zone licence no longer fits because you need to sell directly to mainland customers.
- You’re bringing in a partner and need the MOA and shareholding to reflect what you agreed.
- A setup agent has quoted a “package” and you want the tax consequences checked first.
- You need an entity in place before signing an office lease, hiring staff or applying for visas.
Scope
Exactly what we handle.
Our engagement letter lists these specifically, so you know what is included before any work begins.
- 01
Comparing mainland, free zone and branch options against where your customers are, what you sell and how Corporate Tax will apply.
- 02
Choosing licence activities that match what the business will actually do, including any that need external approval.
- 03
Checking trade name availability and the naming rules of the chosen authority.
- 04
Preparing or reviewing the MOA/AOA, shareholder details and share capital, and flagging when a lawyer should draft bespoke terms.
- 05
Preparing the UBO register and the beneficial ownership details the registrar asks for.
- 06
Coordinating with a licensed setup agent or PRO service on licence issue, the establishment card and visa steps.
- 07
Preparing the company profile, projections and source-of-funds summary banks commonly ask for, and supporting the account application at a high level.
- 08
Registering the company for Corporate Tax on EmaraTax and assessing whether and when VAT applies.
The process
How it runs, step by step.
Timings depend on the authority and on how quickly documents come together. We tell you what’s typical for your case at the start.
Start with a conversationScoping call
We confirm who owns and runs the business, where customers and suppliers are, which activities you need and when you plan to start.
Jurisdiction and activity plan
We compare mainland and free zone options, including the likely Corporate Tax treatment, office and visa needs, and agree the activities and structure in writing.
Name, documents and approvals
The trade name is reserved, initial approval obtained where needed, and the MOA/AOA, resolutions and attested parent company documents prepared.
Licence issue
The licensing authority issues the trade licence and, where applicable, the certificate of incorporation. We check every detail against what was agreed.
Post-licence set-up
The UBO register, establishment card and bank account application follow, coordinated with the setup agent where they file on your behalf.
Tax registrations and first calendar
We register the company for Corporate Tax, assess VAT, and set out the first tax period, return dates and licence renewal date.
What we’ll need
The information to have ready.
A typical checklist. After the first conversation we send a version specific to your situation, so you don’t gather anything you don’t need.
Shareholders and managers
- Passport copies, and UAE visa and Emirates ID if resident
- Residential address, email and phone number
- Details of anyone who ultimately owns or controls 25% or more
- CVs or background details where the activity needs approval
Corporate shareholders
- Certificate of incorporation, constitution and register of shareholders and directors
- Board resolution approving the UAE company or branch
- Documents notarised, legalised and attested for use in the UAE, with Arabic translation where the authority requires it
The business
- Proposed trade names, with alternatives
- What the company will do and who its customers will be
- Office plan: lease, flexi-desk or shared space
- Number of visas expected in the first year
For the bank
- A short business plan and expected turnover
- Main customers, suppliers and countries you will deal with
- Source of funds for the share capital and start-up costs
Please don’t email passports or bank statements. Once we’ve spoken, you’ll get access to a secure upload.
Common mistakes
Where this usually goes wrong.
The problems we are most often asked to fix, and what they tend to cost.
- Mistake 01
Choosing a free zone for the 0% headline
Many service businesses selling to clients outside the zone earn income that doesn’t qualify for 0%, and failing a condition costs the status for 5 tax periods. The cheapest licence can come with a 9% tax bill and an audit.
- Mistake 02
Licensing the wrong activities
Trading outside your licensed activities can bring fines from the licensing authority and questions from banks, which compare account activity with the licence.
- Mistake 03
Assuming the licence registers you for tax
The FTA is separate. Missing the Corporate Tax registration deadline costs AED 10,000 at the time of writing, even where no tax is due.
- Mistake 04
Starting document attestation late
A corporate shareholder’s documents usually need notarising, legalising and attesting by the UAE embassy and the UAE Ministry of Foreign Affairs. For overseas groups this is the most common cause of delay.
- Mistake 05
A company with no visible substance
Banks look for a real office, local activity and a clear source of funds. A company set up without them can struggle to open, or keep, an account.
Worth knowing
The limits, stated upfront.
We are not a licensing authority, a PRO provider or a law firm. Filings that must be made by a licensed setup agent are made by one, and bespoke MOAs or shareholder agreements should be drafted or reviewed by a UAE lawyer.
Visa, residence and immigration steps depend on the immigration authorities and your circumstances. We coordinate with licensed agents rather than advise on them.
Banks decide whether to open an account on their own compliance criteria. We can prepare the file, but we can’t guarantee an account.
Licence fees, office rules and processing times differ between emirates and free zones and change often. We confirm current figures with the authority when we scope your set-up.
Questions
Company Incorporation: frequently asked.
If yours isn’t here, ask us directly. We’ll answer in plain terms.
Ask a questionCan a foreigner own 100% of a UAE company?
In most cases, yes. Free zones allow full foreign ownership, and since 2021 most mainland activities can be 100% foreign-owned too. A short list of strategic activities still has restrictions, which we check against your activities before you apply.
Should I choose the mainland or a free zone?
It depends on where your customers are and what you sell. Mainland companies can trade anywhere in the UAE; free zone companies suit international trade and services but usually need a distributor or permit for mainland sales, and 0% Corporate Tax only applies to qualifying income.
How long does it take?
Some free zones issue licences within days of a complete application, while mainland licences that need external approvals take longer. The bank account is often the slowest step, and its timing is set by the bank.
Do I need to live in the UAE?
No. Shareholders can live abroad. Banks often want to meet signatories in person, though, and anyone who will live and work in the UAE needs a residence visa.
Do I need an office?
Each authority sets its own rule. Mainland licences normally need a registered lease (Ejari in Dubai), while free zones offer desks and flexi-offices. The office also affects visa numbers and, for a free zone company, whether it has enough substance for 0% Corporate Tax.
Does the licence register my company for tax?
No. Corporate Tax registration with the FTA is separate and required for every UAE company, within 3 months of incorporation for new companies. VAT registration depends on your turnover.
Related
Often needed alongside this.
The equivalent in our other countries
Speak with a consultant
Talk to us about company Incorporation.
Pick the closest match and we’ll take it from there. You’ll get a written scope and fee before any work begins.
Or use our three-step guide, or email hello@fiscorra.com