Formation guide · 2026

Starting a Business in Dubai as a Foreigner

DET licenses the mainland, not a vague "the government." Real costs, real structures, and the visa options most guides skip.

  • Filed with DET and FTA since 2009.
    The Exchange Tower, Business Bay, Dubai.
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Introduction

Three decisions come first: jurisdiction, structure, and visa. The paperwork is the easy part.

At a glance
3 routes

Mainland, free zone or offshore. Each has a different authority, cost and market reach.

100%

Foreign ownership on most mainland and free zone activities since the 2021 reform.

0% / 9%

Personal income tax stays at 0%. Corporate tax is 0% to AED 375,000, 9% above it.

AED 12,500+

Realistic entry point for a zero-visa free zone licence; mainland runs higher once office and visa costs are added.

The short answer

Can a foreigner start a business here?

Yes, and you don't need a UAE national partner for most activities. Dubai DET licenses mainland companies directly, most free zones offer 100% foreign ownership by default, and since 2025 a free zone company can even apply to trade on the mainland without setting up a second entity.

DETlicenses mainland companies directly
0%local sponsor needed, most activities
3structures to pick before you file
Why Dubai

Why foreign founders choose Dubai

The reasons that hold up beyond the sales pitch, stated with real numbers where they exist.

7th

Dubai's rank in the IMD World Competitiveness Yearbook, 1st in MENA for 8 years.

Ready to see which route fits your business?

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100% foreign ownership

Available on most mainland and free zone activities since the 2021 ownership reform.

0% personal income tax

What you draw from the business is yours. This is separate from corporate tax.

Remote setup is genuinely possible

Most of the process runs online; you don't have to be resident to start.

A UK double taxation treaty

Prevents the same income being taxed twice, with the right record-keeping.

Free zone to mainland access

Since 2025, free zone companies can apply to trade onshore without a second entity.

A genuine global gateway

Direct access to the Middle East, Africa, South Asia and Europe from one base.

Foundational decision

Mainland, Free Zone or Offshore

DET Licensed
Mainland

Unrestricted access to the UAE domestic market, with eligibility to bid on government contracts.

Authority
Dubai Department of Economy and Tourism
Market access
Trade freely across the whole UAE
Ownership
100% foreign on most activities
Requires an Ejari-registered office lease before DET will finalise the licence, budget the time, not just the cost.
Best for: Businesses that need local clients, government work, or a genuine UAE-wide presence.
20+ Zones
Free Zone

A zone-regulated licence with 100% ownership by default, full profit repatriation, and now conditional mainland access.

Notable zones
DIFC, JAFZA, DMCC, IFZA, Meydan
Office
Flexi-desk options from a zero-visa package
Mainland trade
Possible via DET permit since Resolution 11/2025
Cheapest entry point of the three routes, but full onshore trade still needs a DET branch licence or permit.
Best for: Export-focused, remote-first, or sector-specific businesses (finance, tech, media, trading).
Holding & IP
Offshore

A vehicle for holding, investment structuring and international trade, without a UAE operating presence.

Office
No physical UAE office required
Visas
Not eligible for UAE residence visas
Purpose
Holding, investment and IP ownership
Cannot obtain a commercial licence to trade within the UAE local market.
Best for: Groups that need a UAE-registered holding vehicle, not a trading presence.
What you'll need

Documents required

The same core paperwork applies whether you choose mainland or free zone, plus one mainland-only step that gates the final licence.

Every applicant

Identity & personal

Passport copy
Valid 6+ months, for every director and shareholder.
Required
Signature sample
From the appointed manager or director.
Required
Passport-size photo
Recent, white background.
Required
About the company

Business details

Completed application form
Fully signed, matching your chosen structure.
Required
Trade name reservation
Following UAE naming rules, filed with DET or your free zone.
Required
Articles of incorporation
Required if you're setting up a branch or subsidiary.
If applicable
Mainland only

Office & lease

Signed tenancy contract
For your licensed Dubai commercial address.
Required
Ejari registration
DET won't finalise a mainland licence against an unregistered lease.
Required
The office lease is a real gate

Free zone packages can start from a flexi-desk with no separate lease step. Mainland is different: DET requires an Ejari-registered tenancy before it will issue the licence. Sign the lease, register it, then submit, in that order, not the other way round.

Free zone first? You can still apply for mainland access later via a DET branch licence or permit.
Reserve the name early. Trade name reservation typically holds for a set window, so don't wait until documents are perfect.
Keep signatures consistent. Mismatched signature samples across forms are a common cause of avoidable delay.

Decision Guide

Visa options for foreign founders

Your licence is the first step. The visa is what lets you actually live and work in Dubai.

Investor / Partner Visa photoOwner

Investor / Partner Visa

For company owners and shareholders. Tied to your trade licence and share capital, and the route to sponsoring family.

Shareholders2-year & 10-yearSponsor family
Investor visa
Employment Visa photoTeam

Employment Visa

For staff hired under a labour contract. Quota scales with your office space, so plan it alongside headcount.

EmployeesQuota-basedLabour contract
Employment visa
Golden Visa photoHigh-net-worth

Golden Visa

A 10-year renewable residency for eligible investors, entrepreneurs and specialists, extending to dependents.

10-yearDependents includedEligibility-based
Golden Visa
Family / Dependent Visa photoDependents

Family / Dependent Visa

Sponsor your spouse, children and parents once you hold a valid residence visa and meet the salary rule.

Spouse & kidsParentsSalary threshold
Family visa
Apply for your residence visa once the trade licence is issued, not before.PRO services

Real ranges, 2026

What It Actually Costs

Free zone figures below are well corroborated; mainland is a genuine range, not a fixed DET total. Confirm against your activity.

Cheapest entry point

Free Zone (zero-visa)

A licence-only package with no residence visa attached, the true entry price, not the all-in cost.

100% foreign ownership
Flexi-desk included
No visa or Establishment Card yet
2026 planning figuresAED 12,500 – 12,900 (IFZA/Meydan, corroborated)Free zone figures are corroborated across multiple independent 2026 sources. Mainland all-in cost is a synthesis, not a single DET-published total, treat it as a planning range.
Full UAE market access

Mainland (DET)

DET's licence fee is only one line item. Office lease, Ejari and your first visa push the real total higher.

DET licence fee: AED 10,000–25,000
Ejari-registered office (separate cost)
At least one visa (separate cost)
2026 planning figuresAED 25,000 – 60,000+ all-in, estimateFree zone figures are corroborated across multiple independent 2026 sources. Mainland all-in cost is a synthesis, not a single DET-published total, treat it as a planning range.

Not sure which route is cheapest for your activity?

Tell us your activity, visa needs and timeline and we return an itemised quote across all three routes, not a headline number.

See the full cost picture

Free zone figures corroborated across independent 2026 sources. Mainland range synthesised from multiple 2026 cost guides; DET's own fee schedule and your specific activity should confirm the final number before you commit.

The process

How Setup Actually Runs

Seven stages, starting with the jurisdiction decision and ending with your residence visa. Get the first one right and the rest follow.

7 stagesDays to weeks1 dedicated manager
  1. 1

    Choose your jurisdiction

    Day 1

    Mainland, free zone or offshore. This single decision shapes your authority, cost and market access for everything that follows.

    Jurisdiction confirmed
  2. 2

    Choose your legal structure

    Day 1–2

    Sole establishment, LLC, branch, civil company or joint stock, depending on ownership and partner count.

    Structure confirmed
  3. 3

    Reserve your trade name

    Day 2–3

    Submit name options following UAE naming rules, through DET or your chosen free zone authority.

    Trade name reservation
  4. 4

    Submit initial approval

    Day 3–5

    Authority review of your application and chosen activities before you can proceed to premises.

    Initial approval certificate
  5. 5

    Secure and register your lease

    Day 5–8

    Mainland applicants sign a physical office lease and register it via Ejari, DET will not finalise the licence without it. Free zone applicants may only need a flexi-desk.

    Ejari certificate (mainland)
  6. 6

    Pay fees and receive your licence

    Day 8–10

    Once all approvals and, for mainland, the registered lease are in place, your trade licence is issued.

    Trade licence issued
  7. 7

    Apply for your residence visa

    Day 10–14

    Entry permit, medical test, Emirates ID and stamping follow once the licence is in hand.

    Residence visa
  8. Licensed and visa-ready

    Trade licence issued, lease registered where needed, visa in progress.

    Timeline indicative, confirm with DET
Regulators

Who Approves Your Setup

Different bodies handle different parts of the process, knowing which one to ask saves real time.

AuthorityWhat they doWhen you meet themKey output
DETReviews the application, approves activity, issues the licence or permit.Mainland or dual-licenceTrade licence or permit
Free Zone BodyIssues the free zone licence and manages office allocation.Free zone route onlyFree zone licence
Land DepartmentRegisters your commercial lease before DET will finalise a mainland licence.After securing a mainland officeEjari certificate
FTARegisters taxable persons under the federal 0%/9% law and 5% VAT.After licensingTax registration
BankReviews activity, ownership and licence documents.After licensingCorporate bank account
  1. DETIssues the mainland trade licence and dual-licence access for free zones.You meet them:Mainland or dual-licence
  2. Free Zone BodyLicenses companies within its own zone, e.g. DIFC, JAFZA, DMCC, IFZA.You meet them:Free zone route only
  3. Land DepartmentRuns Ejari, the mandatory tenancy registration system.You meet them:After securing a mainland office
  4. FTAHandles corporate tax and VAT registration.You meet them:After licensing
  5. BankOpens your corporate account and runs KYC.You meet them:After licensing

Straight answers

Dubai Setup Myths, Corrected

The claims that still circulate in foreigner-focused setup advice.

Myth

Dubai has zero tax of any kind, full stop

Reality

Personal income tax is 0%. Corporate tax is 0% up to AED 375,000 and 9% above it, plus 5% VAT above the registration threshold.

Myth

You always need a UAE national partner

Reality

Most mainland and free zone activities allow 100% foreign ownership since 2021. Strategic-impact activities are excepted.

Myth

Free zones can never trade on the mainland

Reality

Since Resolution 11 of 2025, most free zone companies can apply to DET for a branch licence or permit to trade onshore.

Myth

You must be physically present to set up

Reality

Most of the process runs online. You can start a Dubai company remotely, though visas require entry at some stage.

Myth

A signed lease is enough for a mainland licence

Reality

It has to be registered through Ejari first, DET won't finalise the licence against an unregistered tenancy contract.

Myth

The licence fee is the entry cost.

Reality

That is the entry cost for a zero-visa free zone licence. Mainland runs higher once an Ejari office and visas are added.

The claims that still circulate in foreigner-focused setup advice.

Avoid these

Where foreign founders lose time and money

The errors that cost foreign founders time and money in 2026.

Tax

Blurring personal and corporate tax

Advertising 0% tax without separating personal income from corporate profit misleads on budget expectations.

Do this instead: quote personal and corporate tax as two separate numbers.

Cost

Quoting the licence fee as the total

Zero-visa free zone prices and DET licence fees are only one line item; office, Ejari and visas add materially more.

Do this instead: itemise licence, office and visa costs separately.

Lease

Signing a lease, assuming it's ready

An unregistered tenancy contract will not satisfy DET, even if it's fully signed.

Do this instead: register the lease via Ejari before expecting licence issuance.

Compliance

Assuming an informal presence is fine

Free zone companies trading on the mainland without DET authorisation had to regularise by 3 March 2026.

Do this instead: confirm your status is regularised if you set up before 2025.

Ownership

Assuming a local partner is required

Most activities allow 100% foreign ownership since 2021. Only strategic-impact activities still need local involvement.

Do this instead: check your specific activity before assuming either way.

Every one of these is a filing detail we track before it becomes a stalled application.
Why choose us

Both jurisdictions, one desk

DET and free zone, correctly

We file directly with DET or your chosen free zone authority, and never blur which body handles which approval.

Itemised, not from-AED-X

Licence fee, office cost, Ejari and visa quoted as separate confirmed line items, not one headline number.

Dual-licence guidance included

If a free zone start now, mainland later path fits your plan, we structure it under Resolution 11/2025 from day one.

Visa strategy from the start

Investor, employee and Golden Visa eligibility mapped before you commit to a structure, not after.

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FAQ

Frequently asked questions

Yes, for most activities. Since the 2021 reform to the Commercial Companies Law, 100% foreign ownership is available on most mainland and free zone activities. Only activities classified as having 'strategic impact' still require local involvement.
The Dubai Department of Economy and Tourism (DET). Free zone companies are licensed separately by their own zone authority, such as DIFC, JAFZA or DMCC.
A zero-visa free zone licence (IFZA or Meydan) typically starts from AED 12,500 to 12,900. A mainland DET licence fee alone runs roughly AED 10,000 to 25,000, but the realistic all-in first-year cost, with an Ejari office and one visa, is usually AED 25,000 to 60,000 or more. Confirm the figure for your activity.
Since Executive Council Resolution No. 11 of 2025, most free zone companies (excluding DIFC financial institutions) can apply to DET for a branch licence or a temporary permit to trade onshore, without setting up a separate mainland entity.
Personal income tax is 0%. Corporate tax applies at 0% on profits up to AED 375,000 and 9% above that threshold, and 5% VAT applies once turnover passes the registration threshold. 'Zero tax' as a blanket claim is inaccurate.
Yes. Most of the setup process, including trade name reservation and initial approval, can be completed remotely. Applying for a residence visa requires entry into the UAE at some stage of the process.
An investor or partner visa tied to your trade licence and share capital, employment visas for staff (quota-based on office size), family and dependent visas, and the 10-year Golden Visa for eligible investors and entrepreneurs.
Yes. DET requires an Ejari-registered tenancy contract for a physical commercial address before it will finalise a mainland licence. A signed but unregistered lease is not sufficient.

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