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Dubai Mainland LLC Setup: What This Guide Covers
This guide explains how to register a Limited Liability Company (LLC) on the Dubai mainland in 2026, covering DET trade licensing, trade name reservation, MoA notarisation, Ejari registration, post-licensing visa setup with the GDRFA and the MOHRE, and federal tax obligations.
It also includes government fee breakdowns, realistic timelines, and a comparison of mainland and free zone structures to help foreign investors and UAE residents make informed decisions.
Dubai Mainland LLC at a Glance
A Limited Liability Company (LLC) is one of the core legal forms recognised under Federal Decree-Law No. 32 of 2021 on Commercial Companies. It is licensed in Dubai by the Department of Economy and Tourism (DET) and is widely used by foreign investors and UAE residents who want a flexible structure with limited liability and direct access to the onshore UAE market.
This guide follows the official sequence used by the Invest in Dubai portal and relevant federal authorities. It covers activity selection, DET initial approval, trade name reservation, MoA notarisation, Ejari registration, trade licence issuance, post-licensing immigration and labour registration with the GDRFA, the ICP and the MOHRE, and federal tax obligations with the FTA. Where applicable, it identifies how an authorised government services centre such as EGSH can help applicants navigate Dubai mainland company formation procedures and prepare compliant applications.
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Choose Your Business Activity and LLC Ownership Structure
Before initiating the licensing process, you must define what the company will do. The Ministry of Economy (MOEC) recognises more than 2,000 economic activities in the UAE, and each activity is linked to specific permitted legal forms.
Identify your intended activities. For each selected activity, confirm two things: that LLC is an eligible legal form, and whether any special regulators are involved. Some activities, particularly in medicine, law, or engineering, cannot be carried out through an LLC or may require additional authorisations from the competent regulatory authority.
A key early decision is ownership structure. Under the Commercial Companies Law and subsequent Cabinet decisions on foreign ownership, many activities can now be conducted in LLCs with 100% foreign ownership. However, some strategic sectors still require local participation or other conditions. Applicants should verify through DET or MOEC channels whether their chosen activities qualify for full foreign ownership, or consult the mainland business setup without a local sponsor for a detailed overview.
When planning your LLC, align three decisions together: activity selection from the official DET list, confirmation that LLC is a permitted legal form, and verification of ownership eligibility.
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Apply for Your Mainland LLC Through Invest in Dubai
The official online channel for mainland licensing is the Invest in Dubai portal, which consolidates DET services for new businesses.
Within the portal, you begin by selecting the option to apply for a "New License". You then choose the mainland jurisdiction (as opposed to a free zone) and select "Limited Liability Company (LLC)" as your legal type. The guided journey prompts you to search and select activities from the DET catalogue, confirm partner details, and define ownership structure.
The Invest in Dubai portal helps ensure that initial choices align with DET requirements. However, it does not replace sector-specific rules. For regulated activities, the process may require obtaining the relevant authority's approval before the licence journey can move forward.
Reserve a Trade Name for Your Dubai LLC
A compliant trade name is required for all mainland LLCs. According to the UAE government, a company name must not be offensive, must not include names of government bodies, and must respect restrictions on the use of country names and specific reserved terms.
In Dubai, trade name reservation is done via the Invest in Dubai portal using the "New Business Name" service. The standard government fee starts from AED 620, with higher fees applicable for premium names or non-Arabic terms. The reservation is valid for six months, during which the applicant should complete the incorporation process.
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Draft and Notarise the LLC Memorandum of Association (MoA)
Under the Commercial Companies Law, a Memorandum of Association (MoA) is mandatory for LLCs. The MoA is a constitutional document that defines the company's structure and operations, including the company name and registered office, names and shareholdings of all partners, share capital and its division, profit and loss distribution, management structure and powers, rules for partner meetings and voting, procedures for share transfers and capital changes, and conditions for dissolution or liquidation.
The MOEC indicates that the MoA must be prepared in Arabic or in a bilingual format, as Arabic is the language of legislation and official company records. Once drafted, the MoA must be notarised before a notary public or another authorised entity. The DET and other authorities rely on this notarised MoA when reviewing the licence application.
Secure Premises and Ejari for Your Dubai Mainland LLC
A physical address in Dubai mainland is mandatory for obtaining a trade licence. The DET requires documentation proving the legal right to use the premises for business purposes.
This typically involves entering into a tenancy contract for an office or commercial space that complies with local zoning rules. Once signed, the lease must be registered in the Ejari system, which records tenancy contracts in Dubai. The resulting Ejari certificate, together with the tenancy contract, serves as proof of location when applying for the trade licence.
Office size is relevant not only for licensing but also for determining visa quotas. The number of residence visas a mainland company can sponsor is generally linked to office size, with a commonly referenced ratio of approximately one visa per 9 square metres. Applicants should confirm the current ratio through official channels.
EGSH provides assistance with Ejari registration as part of its mainland company formation services.
Apply for Your Dubai Mainland Trade Licence
With initial approval, a notarised MoA, and Ejari-registered premises in place, the final licensing step is to apply for the trade licence through the DET.
At this stage, the DET typically requires the following core documents:
- DET initial approval
- Notarised MoA of the LLC (Arabic or bilingual including Arabic)
- Passports of all partners and, where applicable, their Emirates ID cards and valid residence permits
- Any required No-Objection Certificates (NOCs)
- Tenancy contract and Ejari certificate for the Dubai mainland premises
- Prior approvals from sector-specific regulators for regulated activities
After DET reviews the application and the applicant pays the prescribed government fees, the DET issues the trade licence. The licence specifies the legal form (LLC), approved economic activities, and licence category (commercial, professional, industrial, or tourism, depending on the activities). From this point, the company is legally authorised to conduct the activities listed on the licence, subject to completing post-licensing obligations.
Register Your LLC with GDRFA, ICP and MOHRE
Once the DET issues the trade licence, the company can proceed with immigration and labour registrations. These registrations are required to sponsor partners and employees.
GDRFA Establishment Card
To sponsor residence visas in Dubai, the LLC must be registered as a private-sector establishment with the General Directorate of Residency and Foreigners Affairs – Dubai (GDRFA). The application generally requires the trade licence details, a partners' appendix, passports of authorised signatories, and payment of the issuance fee. According to the GDRFA's published fee schedule, the establishment card issuance fee is AED 200 plus 5% VAT, plus Knowledge Dirham (AED 10), Innovation Dirham (AED 10), and a service fee of AED 50. An additional AED 100 applies if the application is submitted through an Amer centre.
Upon approval, the GDRFA issues the establishment card, enabling the company to apply for entry permits, status changes, and visa stamping through GDRFA channels, the Smart GDRFA app, or Amer centres.
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ICP and Emirates ID
In parallel, the company must open an establishment file with the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP). The ICP manages Emirates ID cards, which are mandatory for all UAE residents and required for accessing most government services. Partners and sponsored employees apply for an Emirates ID as part of the residence visa process.
MOHRE Establishment File
If the company intends to employ staff, registration with the Ministry of Human Resources and Emiratisation (MOHRE) is required. The MOHRE creates an establishment file and issues an Establishment Card after receiving the company's basic data, trade licence details, owner and signatory information, approved activity, and registered address.
Once the MOHRE Establishment Card is in place, the company can apply for work-permit quotas, request individual work permits for employees, and manage employment contracts and labour cards. These services are available through MOHRE's online channels and through Tasheel business service centres.
For investors seeking long-term residence options through company investment, the Golden Visa for property investors is available for qualifying applicants with investments of at least AED 2 million.
Register for UAE VAT and Corporate Tax
Depending on activity profile and turnover, the LLC may be required to register for Value Added Tax (VAT) and Corporate Tax with the Federal Tax Authority (FTA) via the EmaraTax platform.
VAT Registration
According to the FTA, VAT registration is mandatory if the company's taxable supplies and imports exceed AED 375,000 over the previous 12 months, or are expected to exceed this threshold in the next 30 days. Voluntary registration is available if taxable supplies and imports exceed AED 187,500 in a 12-month period. Once registered, the LLC receives a VAT Tax Registration Number (TRN) and must comply with invoicing, filing, and payment obligations under UAE VAT law.
Corporate Tax
UAE Corporate Tax applies to taxable persons from the first financial year starting on or after 1 June 2023. Most mainland businesses are taxed at 0% on taxable income up to AED 375,000 and at 9% above that threshold. If the LLC falls within scope, it must register with the FTA via EmaraTax and obtain a Corporate Tax Registration Number.
Ongoing Compliance and Licence Renewal
The LLC must maintain ongoing compliance with multiple authorities. Under the Commercial Companies Law and the Cabinet Decision on the Commercial Register, the LLC must keep its information up to date with the DET, including any changes in partners, shareholdings, share capital, or company address. The trade licence must be renewed annually through the DET.
For activities related to real estate registration or transactions, the company may also need to register with the Dubai Land Department (DLD). The DLD's company registration services typically require the trade licence, MoA, and shareholder identification.
Failure to update the Commercial Register or renew the trade licence on time may result in administrative fines, suspension of business activities, and disruption to immigration files. For a detailed overview of renewal obligations refer to the trade licence renewal in Dubai guide.
Frequently Asked Questions
How much does it cost to register an LLC in Dubai mainland?
The DET's base licence issuance fee starts from AED 1,295. Total government fees for trade licensing vary from approximately AED 7,000 to AED 15,000 or more, depending on the activity category. Additional costs include trade name reservation (from AED 620), MoA notarisation (AED 1,500–5,000), Ejari registration (approximately AED 220), and immigration charges. Total first-year costs, including office rent and visas, typically range from AED 25,000 to AED 50,000 or more. EGSH's service fee for mainland company formation starts from AED 2,200, separate from government fees.
Can a foreigner own 100% of a mainland LLC in Dubai?
Yes, for most activities. Under the Commercial Companies Law as amended in 2021 and subsequent Cabinet decisions, foreign investors can hold 100% ownership of a mainland LLC for the majority of licensed activities. However, certain strategic sectors, such as oil exploration, banking, and telecommunications, may still require UAE national participation or special conditions. Applicants should verify eligibility through DET or MOEC channels.
How long does it take to set up a mainland LLC in Dubai?
The trade licence can typically be issued within 3–5 working days once all documentation is complete and submitted to the DET. Full operational readiness, including residence visas and a corporate bank account, generally takes 6–8 weeks. Regulated activities requiring external approvals may take longer.
What is the difference between a mainland LLC and a free zone company?
A mainland LLC is licensed by the DET and can trade freely across the UAE, including with government entities. A free zone company is licensed by a specific free zone authority and may face restrictions on trading directly within the UAE mainland. Both structures allow 100% foreign ownership. Mainland LLCs require a physical office, while many free zones offer virtual office options.
What documents are required for Dubai mainland LLC formation?
Core documents include passport copies of all partners, a notarised MoA in Arabic or bilingual format, an Ejari-registered tenancy contract, DET initial approval, and sector-specific approvals if the activity is regulated. The DET may request additional documents depending on the specific case. Emirates ID copies are required for partners who are existing UAE residents.
Do I need a physical office to start an LLC in the Dubai mainland?
Yes. A mainland LLC requires a physical office address with an Ejari-registered tenancy contract. Virtual offices are not permitted for mainland companies. The office size also determines the company's visa sponsorship quota.
How many visas can a Dubai mainland LLC sponsor?
The visa quota depends on the office size and the work-permit allocation approved by the MOHRE and the GDRFA. A commonly referenced guideline is approximately one visa per 9 square metres of office space. There is no fixed universal maximum for mainland companies, but quotas are subject to official approval.
When must a Dubai mainland LLC register for VAT?
VAT registration is mandatory when the LLC's taxable supplies and imports exceed AED 375,000 in the previous 12 months, or are expected to exceed this threshold in the next 30 days. Voluntary registration is available above AED 187,500. Registration is completed through the FTA's EmaraTax, after which the company must comply with all VAT invoicing, filing, and payment obligations.
Explained by
Shaimaa Sayed Awais
Dubai Economy & Tourism (DET) Services Consultant at EGSH
Shaimaa Sayed Awais is a consultant specialising in Dubai Economy & Tourism (DET) services and business setup procedures. She supports entrepreneurs, investors, and companies in completing commercial licensing processes in compliance with UAE regulations.
Official Sources and References
- Department of Economy and Tourism (DET) — Trade licensing authority for Dubai mainland businesses.
- Ministry of Economy (MOEC) — Federal authority regulating commercial companies and economic activities.
- UAE Legislation Portal — Source for Federal Decree-Law No. 32 of 2021 on Commercial Companies.
- General Directorate of Residency and Foreigners Affairs – Dubai (GDRFA) — Visa sponsorship and establishment card services.
- Federal Authority for Identity, Citizenship, Customs and Port Security (ICP) — Emirates ID and identity services.
- Ministry of Human Resources and Emiratisation (MOHRE) — Labour registration and work permits.
- Federal Tax Authority (FTA) — VAT and corporate tax registration.
- UAE Government Portal — General government services and business information.
Important Notice
The information in this article reflects regulations and government fee schedules as of the date of publication. UAE government authorities may update fees, procedures, eligibility criteria, and legal requirements at any time. Final decisions on all licence applications, visa approvals, and regulatory matters rest exclusively with the relevant UAE government authorities. Applicants should verify current requirements through official government portals or consult an authorised government services centre before submitting applications.
