Dubai LLC (mainland): requirements, ownership and costs 2026
How to set up a Dubai mainland LLC in 2026: what it allows (selling in the UAE, your own premises, government contracts), 100% foreign ownership since the 2021 reform, the package cost by item, renewal, documents and when a free zone is the better option.
- Ownership
- 100% for most activities
- UAE market
- unrestricted
- Office
- Ejari lease required
- Package price
- AED 21,375
How much does a Dubai mainland LLC cost?
The reference formation package totals AED 21,375 for an Arabic company name and one shareholder. The five included items are shown below; variable extras are quoted separately.
| Included component | Price |
|---|---|
| Initial approval certificate and name reservation | AED 1,000 |
| Memorandum of Association (approx.) | AED 600 |
| Company licence: Arabic name, 1 shareholder (approx.) | AED 12,000 |
| Immigration card | AED 775 |
| PRO management fees | AED 7,000 |
Free zone bars show verified 2026 entry rates; mainland shows the defined formation package above. Variable extras are excluded.
- Package total: AED 21,375.
- Office lease and Ejari, residence visas, external approvals, the DET market fee and any activity-specific extras are not included and are quoted separately.
- The 2021 Commercial Companies Law reform (Federal Decree-Law 32/2021) removed the 51% local-partner requirement for most activities. A short list of strategic activities still requires Emirati participation; we check yours before anything is signed.
Dubai mainland LLC renewal: annual cost
The licence renews every year and requires a valid Ejari lease, so the biggest recurring cost is usually the office rent.
Annual renewal components
| Component | Recurrence |
|---|---|
| DET licence renewal | Annual, at official activity rates |
| Office lease + Ejari | Annual, market rent; the biggest item |
| Establishment card | Annual, federal rate |
Visa renewal every 2 years
| Step | What it is |
|---|---|
| Immigration visa fees | Per the current federal schedule |
| Medical + Emirates ID | Standard federal steps, per visa holder |
| Visa stamping | Two-year cycle, handled by us end to end |
If the Ejari lapses, the licence cannot be renewed. We track the lease, licence and visa expiry dates together.
What a mainland LLC allows that a free zone does not
A mainland LLC costs more than a free zone company and gives you three things. If you need none of them, a free zone is usually cheaper.
Local market
Sell inside the UAE- Invoice UAE customers directly, no distributor needed
- Shops, restaurants and clinics open to the public
- E-commerce delivering inside the UAE at scale
- Free zones need intermediaries for this; the LLC does not
Government work
Tenders & contracts- Bid for federal and emirate government tenders
- Contract with entities that require onshore suppliers
- Sponsor-free since the 2021 reform for most activities
- Often required by large UAE clients in their contracts
Physical scale
Premises & teams- Offices, warehouses and retail anywhere in Dubai
- Visa quota grows with premises, not package tiers
- Multiple branches under one licence
- The structure for operations you can walk into
How to open a Dubai mainland LLC, step by step
-
Activity and structure
Activity list, ownership check against the strategic list, and the choice of office, which sets the budget.
-
Name and initial approval
Trade name reservation and DET initial approval, which allows you to sign the lease and draft the MOA.
-
Lease, MOA and licence
Ejari registration, notarised MOA and licence issue. Your company legally exists and can sign contracts.
-
Immigration and visas
Establishment card, then entry permit, medical, Emirates ID and stamping per visa, following the standard federal process.
-
Bank account
Prepared file and introductions to banks that match your profile; more in bank account.
Mainland LLC, free zone or offshore: which structure to choose
Mainland LLC
You sell inside the UAE, need your own premises or bid for government work. The defined formation package is AED 21,375; variable extras are itemised separately.
Get your LLC quoteFree zone
Your clients are abroad: 100% ownership from AED 5,555, flexi desk covers the address, QFZP can keep tax at 0%.
See the free zone guideOffshore
Holding assets, shares or property without UAE operations: no office, no visas, registry fees only.
See the offshore guideMainland LLC, free zone or offshore: comparison
| Feature | Mainland LLC | Free zone | Offshore |
|---|---|---|---|
| Sell inside the UAE | Unrestricted | Limited, via distributors | Not allowed |
| Foreign ownership | 100% for most activities | 100% | 100% |
| Entry cost | Per case: activity + office | From AED 5,555 | From ~AED 3,250 gov. fee |
| Office requirement | Ejari lease mandatory | Flexi desk is enough | None |
| Residence visas | By office size | By package or quota | No |
| Government tenders | Eligible | Generally not | No |
| Best for | Local market, premises, tenders | International services | Holding assets |
Business bank account for a mainland LLC: requirements and timelines
A mainland LLC usually has fewer problems opening an account: the premises, the Ejari lease and the activity in the UAE show economic presence. Even so, the bank reviews the activity, the source of funds and the shareholders’ residency, and usually asks for the licence, the MOA, the Ejari, the shareholders’ passports and residence visas or Emirates IDs, and a description of the activity with expected turnover.
What we do: we prepare the file and submit it to banks that match your profile.
What we cannot control: the approval. The bank decides, and no provider can guarantee it.
Advantages of a Dubai mainland LLC
- 100%
- foreign ownership for most activities since 2021
- 9%
- corporate tax, only on profit above AED 375,000
- 0%
- personal income tax on salary and dividends
- 5%
- VAT; registration mandatory above AED 375,000 turnover
Mainland companies pay the same federal taxes as free zone companies but cannot use the QFZP 0% regime, which is reserved for qualifying free zone income. They pay 9% on profit above the threshold and can sell across the whole UAE market.
Services for your Dubai LLC
Besides the formation, we handle the company’s accounting, tax, licence and visa renewals and compliance, with the same team.
- Company formation
- Residence visas
- Bank account opening
- Accounting & bookkeeping
- Corporate tax registration & filing
- VAT registration & returns
- Audit coordination
- Licence & visa renewals
- AML & UBO compliance
- PRO & government services
Documents to set up a Dubai mainland LLC
For a standard setup with individual shareholders, this is the whole list, including the lease that only mainland requires.
Passport copy
Valid for at least 6 months, for every shareholder and director.
Passport photo
Recent, white background; used for the immigration file.
Contact and address details
Personal address and phone/email for KYC.
Activity description
Determines the licence type and any external approvals; we draft it.
Office lease (Ejari)
The mainland-specific requirement: a registered lease before licence issue.
Corporate documents
Only if a company (not a person) will be a shareholder: incorporation set, attested.
Dubai mainland LLC terms
LLC
Limited Liability Company: the standard mainland operating structure, licensed by DET, liability limited to capital.
DET
Dubai Department of Economy and Tourism, the mainland licensing authority (formerly DED).
Ejari
Dubai’s lease registration system. A valid Ejari is mandatory for mainland licences and their renewals.
2021 reform
Federal Decree-Law 32/2021: removed the 51% local-partner requirement for most activities, which made 100% foreign ownership possible on the mainland.
Strategic activities
The shortlist still requiring Emirati participation (security, defence and similar). We check your activity against it first.
Establishment card
The immigration card that lets the company sponsor residence visas; annual renewal.
Market fee
DET’s percentage-based fee tied to the premises. It is not included in the AED 21,375 package and is quoted separately.
MOA
Memorandum of Association: the constitutional document of the company, notarised at incorporation for LLCs.
Dubai mainland LLC: frequently asked questions
How much does a Dubai mainland LLC cost?
The published formation package is AED 21,375 for an Arabic company name and one shareholder. It includes initial approval and name reservation, the MOA, company licence, immigration card and PRO management. Office and Ejari, residence visas, external approvals, DET’s premises-based market fee and activity-specific extras are not included and are quoted separately.
Can a foreigner own 100% of a Dubai LLC?
Yes, for most activities: the 2021 reform of the Commercial Companies Law (Federal Decree-Law 32/2021) removed the 51% local-partner requirement. A shortlist of strategic activities still requires Emirati participation; we check your activity against it before anything is signed.
When do I need mainland instead of a free zone?
Three cases: you sell inside the UAE without intermediaries (shops, restaurants, local B2B and B2C), you need premises open to the public, or you bid for government contracts. If your clients are abroad, a free zone from AED 5,555 is usually cheaper.
Is an office mandatory for an LLC?
Yes. A physical office with an Ejari-registered lease is required for licence issue and every renewal, and your visa quota scales with the office size. This is the structural difference from free zones, where a flexi desk covers the requirement.
What taxes does a Dubai LLC pay?
The federal rules: 9% corporate tax only on profit above AED 375,000, 5% VAT with mandatory registration above AED 375,000 turnover, and 0% personal income tax on salary and dividends. Mainland income cannot use the QFZP 0% regime, which is reserved for qualifying free zone income.
How long does it take to open a Dubai LLC?
Typically three to four weeks end to end: name and initial approval in days, then the lease and Ejari, the notarised MOA and licence issue in the first two weeks, and the immigration file with visas in weeks two to four. The bank account runs in parallel.
How many visas can a Dubai LLC sponsor?
It scales with the premises: the bigger the Ejari-registered office, the higher the immigration quota; there is no package cap as in free zones. This is an advantage of mainland for growing teams.
Is banking easier for a mainland LLC?
Usually yes: the premises, the Ejari lease and the activity in the UAE show economic presence. Even so, the bank reviews the activity, the source of funds and the shareholders’ residency, and no provider can guarantee approval.
Do I still need a local sponsor or service agent?
For most commercial and industrial activities, no: full foreign ownership has been allowed since 2021. Some professional licences use a local service agent (an administrative role with no equity), and the strategic-activities shortlist still requires Emirati participation. We map your activity before you commit.
What does an LLC cost to keep alive each year?
Three recurring lines: the DET licence renewal at official activity rates, the office lease with its Ejari renewal (the biggest line), and the establishment card. A lapsed Ejari blocks the licence renewal; we track the lease, licence and visa expiry dates together.
Can I open a Dubai LLC without travelling to the UAE?
Mostly: name, approvals and drafting are remote, and a power of attorney can cover the notarisation. You will need to be in the UAE for the visa biometrics, and signing the lease is easier in person; we plan it so everything fits in one trip.
Can I convert my free zone company to mainland later?
The usual route is opening the LLC alongside and migrating contracts, or keeping both: the free zone company for international business and the LLC for UAE sales. A direct conversion is not a standard procedure. We plan the two-entity path when UAE revenue starts to matter.
Where these numbers come from
Every claim on this page traces to an official source. Rates change, so we verify them before every engagement.
Want to set up an LLC in Dubai?
Tell us your activity and what office you need. Within 24 hours we send you the structure, the itemised cost and the timeline in writing.
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