In short
  • The mainland LLC is licensed through the emirate's economic department.
  • You can sell directly to UAE clients without a local distributor.
  • Full foreign ownership is permitted for many activities.
  • A physical office with a registered tenancy contract is required.
  • Your visa quota is tied to the approved office space.
  • Corporate tax applies as standard, the 0 percent freezone status does not.

Who this setup is built for

Entrepreneurs who want to sell inside the UAE itself, to local companies, to consumers on the ground or to government buyers. It also fits anyone building a team in Dubai who needs several residence visas. If all your clients sit abroad, a freezone licence usually gets you there faster and leaner.

What is included

Selection of the right activity codes, trade name reservation, initial approval and licensing through the competent economic department. Plus corporate documents and attestations, support with the office and the registered tenancy contract, establishment card, the visa process and preparation of your bank onboarding. Bookkeeping, corporate tax registration and ongoing compliance can be attached on request.

Mainland or freezone

A freezone company is lean and built for international business, but it cannot simply sell into the local market. The mainland LLC has that access and pays for it with a real office and higher running effort. The decision follows your client base, not the price of the licence.

Ownership, office and visas

Since the reform of the companies law, full foreign ownership is available for many activities, while certain strategic activities remain subject to special rules. A physical office with a registered tenancy contract is mandatory and also determines how many residence visas the company can sponsor. That is the core difference from most freezone packages.

Tax and ongoing duties

Corporate tax applies to a mainland LLC in the normal way: 0 percent up to the statutory threshold and 9 percent on taxable profit above it. The 0 percent status of a Qualifying Free Zone Person is not available on the mainland. Add bookkeeping duties, VAT registration where relevant and the annual licence and tenancy renewals.

What is not included

No case specific tax or legal advice, and no guarantee of a particular bank or visa outcome. Approvals for regulated activities run through the competent authorities and licensed partners. Rent, government fees and third party services are paid by you directly.

Who this is not for

Not for you if every client sits outside the UAE and you only need a cheap invoicing entity. It also does not fit if you refuse an office and never intend to be on the ground. Treating the UAE purely as a tax address without building anything there is a signal to rethink the structure.

Your next step

The Business Freedom Score clarifies whether mainland, freezone or an entirely different jurisdiction matches your model. In the call we work through activities, visa needs and the office question. Only then do we apply for a licence.

Frequently asked questions

Do I need a local partner for a mainland LLC?
For many activities no longer, since full foreign ownership was opened up. Certain strategic activities still follow special rules, which is why we check the activity codes upfront.
What is the difference between mainland and freezone?
A mainland LLC can sell directly in the local market and needs a real office for it. A freezone company is leaner but has to reach local clients through a distributor or a branch.
Does a mainland LLC pay corporate tax?
Yes, under the general rules: 0 percent up to the threshold and 9 percent above it. The special 0 percent treatment for qualifying freezone income does not apply on the mainland.
How many visas can I get?
The quota depends largely on the approved office space and the licensed activity. More space means more visas, so we plan team and office together.
Do I have to live in Dubai?
Not for the company itself. If you are aiming for UAE tax residency, the visa, the Emirates ID and real days on the ground are what count.
How long does formation take?
The licence and corporate documents move quickly. Office, visas and bank onboarding set the realistic timeline.
Bastian Köhler
US LLC, HK Ltd & Growth

Bastian Köhler

Responsible for this topic within the Apatridus expert network. This article is a general orientation and does not replace advice in an individual case. Apatridus develops strategies and brokers the execution, the advice itself is provided by licensed partners.