Dubai Mainland LLC Setup: What This Guide Covers
A Dubai mainland 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).
It is widely used by UAE residents and foreign investors who want a flexible structure with limited liability and direct access to the onshore UAE market.
This guide explains how to start an LLC in Dubai mainland strictly following the official sequence used by Invest in Dubai and the relevant federal authorities.
You will see who does what (DET, Ministry of Economy, GDRFA, ICP, MOHRE, FTA and others), what key documents you need at each stage, and where a government services centre, such as EGSH, can help you navigate procedures and prepare compliant applications.
Understand the Dubai Mainland LLC Framework
A limited liability company in the UAE is formed under the Commercial Companies Law (Federal Decree‑Law No. 32 of 2021), which governs incorporation, management, capital and partner rights.
Businesses offering professional consultancy services in Dubai must select the correct licence type during LLC formation.
According to the Ministry of Economy guidance, an LLC is one of several recognised legal forms that also include partnership, limited partnership, public joint stock company, private joint stock company and branch of a foreign company. Each form has specific rules; this article focuses solely on mainland LLCs.
Commercial companies are regulated at the federal level by the Commercial Companies Law and related Cabinet decisions. Trade licences are issued at the emirate level by the relevant/competent economic department. In Dubai, this authority is the Department of Economy and Tourism (DET), which licenses mainland entities and maintains the local Commercial Register. When you carry out Dubai mainland LLC registration, you are therefore complying with both federal company law and with emirate‑level licensing requirements.
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Decide Your Economic Activities and Ownership Structure
Before you open a Dubai LLC company, you must define precisely what your business will do. The Ministry of Economy notes that the UAE recognises more than 2,000 economic activities, and each activity is linked to specific permitted legal forms.
Your first task is to identify your intended activities and ensure that an LLC is an eligible legal form for them. Some activities — particularly regulated professions in fields such as medicine, law or engineering — cannot be carried out through an LLC or may require approvals from the competent regulatory authorities in addition to DET’s confirmation.
Using the official activity catalogues provided via the Ministry of Economy and Tourism (MOEC) and DET channels (including Invest in Dubai), you should select activities that match your business model as closely as possible. For each selected activity, confirm two things: that LLC is an eligible legal form, and whether any special regulators are involved (for example, in health, legal or financial services).
A key early decision is your ownership structure. Under the Commercial Companies Law and Cabinet decisions on foreign ownership, many activities can now be conducted in LLCs with 100% foreign ownership. However, eligibility for full foreign ownership depends on the specific activity, and for some sectors, local participation or other conditions may still apply. You should therefore check the latest foreign ownership lists or verify through DET/MOEC channels whether your chosen activities can be wholly foreign‑owned, or whether you must structure the LLC differently.
When planning your Dubai mainland LLC setup, align three decisions together:
- Activity – choose the exact activity from the official list.
- Legal form – confirm “LLC” is permitted for that activity.
- Ownership – verify whether 100% foreign ownership is allowed or if restrictions apply.
Start the Application Through Invest in Dubai
Once your activities and ownership structure are clear, the next step in LLC formation in Dubai mainland is to initiate the licensing process with the Dubai Department of Economy and Tourism. The official online channel is the Invest in Dubai portal (invest.dubai.ae), which consolidates DET services for new businesses.
Within Invest in Dubai, you begin by selecting the option to apply for a “New License”. You will then be guided to choose the mainland jurisdiction (as opposed to any free zone) and select “Limited Liability Company (LLC)” as your legal type. During this guided journey, the portal will prompt you to search and select your economic activities from the DET catalogue, confirm partners’ details, and define your ownership structure, reflecting whether you are using 100% foreign ownership or another arrangement permitted by law.
The Invest in Dubai portal helps ensure that your initial choices align with DET requirements, but its guidance does not replace sector-specific rules. For some regulated activities—such as medical services, legal practice or engineering consultancy—the process may require obtaining the relevant authority’s approval before the online licence journey can move forward. The portal will indicate when such external approvals are needed, and these must be secured as part of the setup.
Reserve a Compliant Trade Name
A key requirement for any Dubai mainland company formation LLC is to choose a trade name that complies with UAE naming rules. The federal government portal publishes company name reservation rules and guidelines that apply nationwide. In general, a company name must not be offensive, must not include the names of government bodies, and must respect restrictions on the use of country names and specific reserved terms. Names should not violate public order or morals and must not mislead about the company’s activity or legal form.
In Dubai, you reserve your trade name via the Invest in Dubai portal using the “New Business Name/Book your business name” service. According to the portal, business name registration in Dubai is free, and the name can typically be reserved for 30 days. Within this period, you should complete your incorporation steps or renew the reservation if necessary. When choosing your name, ensure that it matches the activity (e.g. no regulated terms if you are not authorised) and is consistent with the LLC legal form.
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Obtain Initial Approval from DET and Any Prior Approvals
After choosing your legal format, activities and trade name in Invest in Dubai, the next step is to obtain initial approval from the DET. The Ministry of Economy guidance describes initial approval as the competent/relevant economic department’s no‑objection for you to proceed with company incorporation. It confirms, in principle, that you may establish a company in the UAE for the specified activities, subject to completing all remaining requirements.
For many standard commercial or professional activities, the DET can issue initial approval based on your online application and basic partner documents.
However, MOEC notes that certain regulated activities require prior approvals or additional licences from specialised federal or local authorities before, or alongside, the issuance of the economic licence. For such sectors, the DET will typically need to see the external authority’s approval as part of your initial or final licensing process.
| Activity Category (Illustrative) | Type of Additional Authority* |
| Health services, clinics, hospitals | Competent health authority/regulator |
| Legal practice | Relevant legal/judicial regulatory authority |
| Securities and investment activities | Securities/financial market regulator |
| Certain industrial/manufacturing | Competent industrial or sector‑specific authority |
*Exact authorities and requirements depend on the specific activity as listed by the Ministry of Economy and DET.
Before you advance, check MOEC’s guidance on activities needing prior approvals and verify via official channels whether your chosen activity falls into a regulated category.
Draft and Notarise the LLC Memorandum of Association
Under the Commercial Companies Law, a Memorandum of Association (MoA) is mandatory for LLCs and is one of the core documents that defines the company’s constitution. The MoA sets out essential aspects of the company’s structure and operations, including:
- The company name, legal form and registered office.
- The names, details and shareholdings of all partners.
- The share capital of the company and how it is divided.
- The distribution of profits and losses among partners.
- The management structure, appointment and powers of managers.
- Rules for partner meetings, decision‑making and voting.
- Procedures for the transfer of shares, admission or withdrawal of partners.
- Conditions for increasing or reducing capital and for dissolution or liquidation.
The Ministry of Economy indicates that the MoA must be prepared in Arabic or in a bilingual format, including Arabic, as Arabic is the language of legislation and official company records.
Once drafted, the MoA must be notarised or attested before a notary public or another authorised entity competent to attest company incorporation documents. DET and other authorities will rely on this notarised MoA when reviewing your licence application and any later amendments.
Because the MoA governs partner relationships and compliance with the Commercial Companies Law, investors often seek professional drafting support.
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Secure Premises and Ejari for Your Dubai Mainland LLC
To obtain a Dubai mainland trade licence for an LLC, you must have a physical address within the Dubai mainland. The Ministry of Economy guidance specifies that companies must have suitable premises, and the DET requires documentation proving the legal right to use those premises for business.
Typically, this involves entering into a tenancy (lease) contract for an office or commercial space that complies with local zoning and land‑use 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, will be used as proof of location when you submit your licence issuance application to DET.
Before signing a lease, make sure that the premises’ permitted use aligns with your planned economic activities and that the landlord can provide all documents needed for Ejari registration.
Apply for and Receive Your Dubai Mainland Trade Licence
With initial approval, a notarised MoA, and Ejari‑registered premises in place, you are ready to complete your Dubai mainland LLC setup by applying for the trade licence. You do this by returning to the Invest in Dubai portal or other DET channels and selecting the option to “Issue License” or equivalent.
At this stage, DET typically requires you to upload or present the following core documents, in line with MOEC and DET guidance:
- 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 necessary No‑Objection Certificates (NOCs) requested for specific cases.
- The tenancy contract and Ejari certificate for your Dubai mainland premises.
- Any prior approvals issued by sector‑specific regulators for regulated activities.
After DET reviews the application and you pay the prescribed government fees as per the latest DET schedule, the DET will issue your Dubai mainland LLC trade licence. The licence will specify the legal form (LLC), your approved economic activities and the licence category (for example, commercial, industrial, professional or tourism, depending on your activities). From this point, your company is legally authorised to conduct the activities listed on the licence, subject to fulfilling post‑licensing obligations described below.
Register with Immigration and Labour Authorities
Once the DET issues your trade licence, you can start the immigration and labour registration needed to sponsor partners and employees. The Ministry of Human Resources & Emiratisation (MOHRE) awareness guide for new employers confirms that a valid trade licence is a prerequisite for opening company files with immigration and labour authorities.
The post‑licensing phase typically involves three main steps: establishing your company record with the General Directorate of Residency and Foreign Affairs, Dubai (GDRFA‑Dubai) for visa sponsorship, opening an establishment file with the Federal Authority for Identity, Citizenship, Customs & Port Security (ICP) for Emirates ID and related services, and registering with MOHRE for labour and work‑permit purposes.
GDRFA‑Dubai and ICP: Establishment Cards and Emirates ID
To sponsor residence visas in Dubai, your LLC must be registered as a private‑sector establishment with the General Directorate of Residency and Foreigners Affairs – Dubai (GDRFA‑Dubai). According to the GDRFA’s establishment card service description, your application will generally need:
- Your Dubai mainland LLC trade licence details.
- A partner’s appendix or equivalent document listing partners.
- Passports of authorised signatories and related identification.
- Payment of the issuance fee of AED 200, plus VAT, knowledge and innovation dirhams and applicable service fees.
Upon approval, the GDRFA issues an establishment card for your company, enabling you to apply for entry permits, status changes and visa stamping for partners and employees through GDRFA channels (website, smart app, or Amer centres), in line with federal guidance on where to apply for entry permits and visas.
In parallel, you must open an establishment file with the ICP (Federal Authority for Identity, Citizenship, Customs & Port Security). The ICP manages Emirates ID cards and other identity‑related services. The ICP states that Emirates ID cards are mandatory for residents and are required for accessing most government services. Partners and sponsored employees will therefore need to apply for an Emirates ID as part of their residence visa process, using the trade licence and establishment details used to register.
MOHRE Establishment File and Labour Services
For any company intending to employ staff, registration with the Ministry of Human Resources & Emiratisation (MOHRE) is essential. MOHRE’s service descriptions explain that you must open an establishment file and obtain an Establishment Card by registering:
- The company’s basic data and trade licence details.
- Owners’ and authorised signatories’ information.
- The company’s approved economic activity.
- The location of the establishment (address as per your licence and Ejari).
A valid trade licence is explicitly required before the MOHRE will create your establishment file. Once the MOHRE has issued your Establishment Card, you can access a range of labour‑related services, including:
- Applying for work permit quotas for your establishment.
- Requesting individual work permits for employees.
- Managing employment contracts and labour cards.
These services are available through MOHRE’s online channels and via Tasheel business service centres, which are authorised to process the full range of labour applications electronically on behalf of employers.
Register for VAT and Corporate Tax Where Required
Depending on your activity profile and turnover, your Dubai mainland LLC may be required to register for Value Added Tax (VAT) and Corporate Tax at the federal level with the Federal Tax Authority (FTA) via the EmaraTax platform.
The FTA’s VAT registration guidance states:
- VAT registration is mandatory if your 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.
- VAT registration is voluntary if your taxable supplies and imports exceed AED 187,500 in a 12‑month period.
If your LLC meets or is expected to meet these thresholds, you must apply for VAT registration via EmaraTax and obtain a VAT Tax Registration Number (TRN). This allows you to charge VAT where applicable and to fulfil filing and payment obligations in line with UAE VAT law.
Regarding Corporate Tax, the federal government portal explains that UAE Corporate Tax applies to taxable persons from the first financial year starting on or after 1 June 2023. If your LLC falls within the scope of Corporate Tax, you must register with the FTA via EmaraTax and obtain a Corporate Tax Registration Number. The exact impact of Corporate Tax depends on your company’s circumstances; your compliance obligation is to ensure registration and accurate reporting if you are a taxable person under the regime.
Sector‑Specific Approvals and Ongoing Compliance
For some sectors, obtaining the DET trade licence is only part of your Dubai mainland LLC registration journey. The Ministry of Economy highlights that certain regulated activities require you to obtain additional approvals or licences from specialised federal or local authorities—either before DET issues its licence or as a condition for continuing to operate. Examples include:
- Legal practice – subject to regulation by competent legal and judicial authorities.
- Securities and investment activities – regulated by the financial market and securities regulators.
- Health services – requiring authorisation from relevant health authorities.
- Specific industrial or high‑risk activities – need oversight by sector‑specific regulators.
If your activity touches these fields, you must factor such approvals into your planning.
Under the Commercial Companies Law and the Cabinet Decision on the Commercial Register, your LLC must keep its information up to date with the DET, including any changes in:
- Partners or their shareholdings.
- Share capital.
- Company address or other key registration details.
Failure to update the Commercial Register can have legal consequences and may disrupt interactions with other authorities. Additionally, if your LLC operates in fields connected to real estate registration or transactions, you may be required to register the company with the Dubai Land Department (DLD). The DLD’s services include company registration applications that typically require your trade licence, MoA or Articles, and identification for owners or shareholders.
From Application to Operation
To summarise, Dubai mainland LLC setup follows a clear legal and procedural path: define your activities and ownership, start your Invest in Dubai application, reserve a compliant trade name, obtain DET initial approval, finalise and notarise your MoA, secure Ejari‑registered premises, and then apply for the DET trade licence. Once licensed, you complete immigration and labour registrations with GDRFA‑Dubai, ICP and MOHRE, and meet any VAT and Corporate Tax obligations with the Federal Tax Authority.
Because requirements and forms can change, you should always confirm current rules via the official portals referenced in this guide or visit EGSH to receive updated procedural guidance before submitting your applications.
FAQ
How to register an LLC in Dubai mainland online?
You can register a Dubai mainland LLC either directly through the Invest in Dubai portal or via an authorised government services centre such as EGSH, which handles the process on your behalf.
If you apply yourself, you create an account on Invest in Dubai, start a “New License” application, select mainland jurisdiction and LLC as the legal form, choose your economic activities and propose a trade name. You then obtain initial approval, draft and notarise your MoA, secure Ejari-registered premises, and finally upload all required documents (initial approval, MoA, partner IDs, lease/Ejari, prior approvals) for DET to issue the trade licence.
If you work through EGSH, the centre prepares and checks the required information and documents, coordinates name reservation, initial approval, MoA notarisation and Ejari, and submits the licence application via the official DET channels. The client receives a duly registered LLC without having to manage each procedural step personally.
What documents are required for a Dubai mainland LLC trade licence?
According to the Ministry of Economy and DET guidance, typical core documents include:
- 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.
- Your tenancy contract and Ejari certificate for Dubai mainland premises.
- Prior approvals from other authorities, if your activity is regulated.
The DET may request further documents depending on your specific case and activity.
How to reserve a trade name for an LLC in Dubai?
You reserve a trade name through the “New Business Name/Book your business name” service on the Invest in Dubai portal. Before submitting, ensure your name follows the UAE company name reservation rules: it must not be offensive, must not use government names, and must comply with restrictions on country names and specific words. In Dubai, DET indicates that business name reservation is free and the name is generally held for 30 days, during which you should proceed with the licensing process.
How to get initial approval from DET for a Dubai LLC?
Initial approval is DET’s confirmation that it has no objection to you establishing a company with specified activities and legal form. In your Invest in Dubai application, after choosing LLC, your activities and trade name, you submit a request for initial approval and provide basic information about partners. For certain activities, the DET will also require evidence of prior approvals from specialised regulators before issuing initial approval. Once granted, initial approval allows you to proceed with the MoA notarisation and premises arrangements.
How to draft an LLC Memorandum of Association in Dubai?
The Memorandum of Association (MoA) must comply with the Commercial Companies Law and the Ministry of Economy guidance. It should include the company’s name and address, partner details and shareholdings, capital structure, profit and loss distribution, management provisions, decision‑making rules, and procedures for share transfers and capital changes. The MoA must be in Arabic or bilingual with Arabic and must be notarised by a notary public or other authorised entity.
How to get Ejari for a Dubai mainland company licence?
To obtain Ejari, you first sign a tenancy contract for suitable office or commercial premises in the Dubai mainland. The landlord (or an authorised Ejari service provider) then registers this contract in the Ejari system, after which you receive an Ejari certificate. Ministry of Economy guidance recognises the tenancy contract and Ejari as proof of your company’s physical address, and DET requires these documents when you apply for trade licence issuance for your LLC.
How to obtain a GDRFA establishment card for an LLC in Dubai?
After the DET issues your trade licence, you apply to the General Directorate of Residency and Foreigners Affairs—Dubai (GDRFA‑Dubai) for a private‑sector establishment card. GDRFA’s service description indicates that you must provide your trade licence details, a partner’s appendix, and passports of authorised signatories, and pay an issuance fee of AED 200 plus VAT and other applicable charges. Once approved, the establishment card enables you to sponsor entry permits and residence visas for partners and employees.
How to register a Dubai mainland LLC with MOHRE?
If your company will hire employees, you must submit an application to the Ministry of Human Resources & Emiratisation (MOHRE) to open an establishment file and obtain an Establishment Card. This step is not required for obtaining the trade licence itself; it becomes mandatory only when the business intends to employ staff.
MOHRE then registers your company details — owners, authorised signatories, licensed activity and address — based on your DET-issued trade licence and supporting documents. Once the establishment file is active, you can use MOHRE and Tasheel channels to request work-permit quotas and apply for individual work permits and labour cards for your employees.
When must a Dubai LLC register for VAT in the UAE?
The Federal Tax Authority (FTA) requires VAT registration when your LLC’s taxable supplies and imports exceed AED 375,000 in the previous 12 months or are expected to exceed this level in the next 30 days. You may register voluntarily if your taxable supplies and imports exceed AED 187,500 in a 12‑month period. VAT registration is completed via the EmaraTax platform, after which your LLC receives a VAT Tax Registration Number and must comply with VAT invoicing, filing and payment obligations.
Is 100% foreign ownership allowed for a Dubai mainland LLC?
Under the Commercial Companies Law and subsequent Cabinet decisions, many economic activities can now be carried out in LLCs with 100% foreign ownership. However, eligibility depends on the specific activity, and some sectors still have foreign ownership restrictions or require local participation. To confirm whether your planned activity allows 100% foreign ownership, you should consult the latest activity and foreign ownership lists through MOEC and DET channels or seek procedural guidance from EGSH before structuring your shareholding.
Which authorities approve regulated business activities in the UAE?
The Ministry of Economy notes that specific activities require prior approvals from specialised federal or local regulators in addition to DET. Examples include: health‑care regulators for health services, securities and financial market regulators for securities‑related activities, competent legal and judicial bodies for legal practice, and sector‑specific regulators for certain industrial activities. In Dubai, real estate‑linked businesses may also need registration with the Dubai Land Department (DLD). The DET issues the trade licence only after the relevant regulators have granted their required approvals.
Explained by
Shaimaa Sayed Qasem
Department of Dubai Economic Services at EGSH
Shaimaa Sayed Qasem is a dedicated service provider with the Department of Dubai Economic Services at EGSH, with seven years of experience delivering business services, supporting clients and ensuring compliance with regulatory requirements.
