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Dubai attracts more international entrepreneurs every year, and that is not without reason. Low taxes, a stable government, strategic location between east and west, and nowadays also 100% foreign ownership in most sectors. For a Dutch entrepreneur who wants to expand or start a new adventure, Dubai will be one of the most attractive options in the world in 2026.
But how do you do that? What are the real requirements for establishing a business in Dubai as a foreigner? Mainland, freezone, or offshore? And what does it really cost?
In this guide, we explain everything step by step, without professional jargon, without detours. So that you can make a well-considered choice.
One of the biggest changes in recent years is the introduction of 100% foreign ownership on the mainland of Dubai. That was not the case in the past. You required a local Emirate partner who owned at least 51% of the shares. That rule was largely abolished in 2021 via the UAE Federal Decree 26/2021.
Nowadays, in most commercial and professional sectors, as a foreigner, you can fully own your Mainland business. There are exceptions, such as certain strategic sectors, such as oil and gas, aviation or defense, but for the average entrepreneur, 100% has become the norm. Do you want to know more about the Business establishment in Dubai? Our specialists are happy to help you on your way.
100% ownership has always been possible in the free zones. That has been one of the main reasons why foreigners opt for a freezone structure for years. But now that the Mainland is almost equal, the choice is more complex and interesting at the same time.
The three structures, Mainland, Freezone, and Offshore, are fundamentally different. Which suits you best depends on your activities, customers, and objectives. Below you can see the most important differences at a glance:
| Feature | Mainland (Ded) | Freezone (FZA) | Offshore |
|---|---|---|---|
| regulatory body | DED / Economic Department | Free trade zone authority (FZA) | Rakicc / Ajman |
| 100% foreign ownership | Yes (most sectors) | Yes (always) | Yes (always) |
| Trade in UAE possible? | Yes, unlimited | Limited (via Distributor) | No |
| physical office required? | Yes | Optional (virtual possible) | No |
| Residence Visa? | Yes | Yes | No |
| corporate tax | 9% above AED 375,000 | 0% (QFZP status possible) | 0% |
| Bank account UAE | Yes | Yes | Limited |
| Ideal for | Local Trade & Services | Export, Tech, Consultancy | Holding, IP structures |
Not sure which structure suits you best? Then, view our page about establishing a company in the UAE for a personal consultation.
The Mainland, regulated by the Dubai Economy and Tourism (DET / DED), offers the most freedom when it comes to doing business within the UAE. These are the main advantages:
Mainland is the right choice if you want to be active in the local market, open a store or restaurant, or conclude government contracts. Do you want to know more about Rent office in the UAE? That is a requirement for your Mainland registration.
Dubai’s free zones, such as IFZA, DMCC, DIFC, and Meydan, are specially designed to attract international entrepreneurs. They offer some unique benefits that you won’t find anywhere else:
For online entrepreneurs, consultants, and companies that mainly work internationally, a freezone is often the smartest choice. View our pages about IFZA Freezone Establishment and DMCC Freezone Establishment for specific information per zone.
Do you want a Virtual office in the UAE to use for your freezone company? This is allowed in many zones and is considerably cheaper than a physical office.
Please note, QFZP status (0% tax) in 2026: To benefit from the 0% rate as a freezone company, you must meet the QFZP requirements of the Federal Tax Authority (FTA). This means, among other things, that you do not make any transactions with the UAE-Mainland above the permitted threshold. If you do, the 9% rate for that part applies. Get advice about this by a Tax advisor in Dubai before choosing a structure.
An offshore company in the UAE, via Rakicc (Ras al Khaimah) or Ajman, is a holding structure. You can’t do business with it locally, but it offers interesting benefits as a tax planning tool:
Are you considering an offshore holding company? View our pages about the RAK offshore establishment and the Ajman offshore establishment.
You cannot register a company in Dubai without a license. The license determines what you can do and is the basis of your company. There are six main types:
| # | License | Description / Examples |
|---|---|---|
| 1 | Trade license | Import, export, distribution and sale of goods. for trading companies. |
| 2 | Professional license | Service providers: consultants, lawyers, accountants, designers, coaches. |
| 3 | Industrial license | Production and manufacture of goods. Requires physical production facility. |
| 4 | Tourism license | Travel agencies, tour operators, hotel management, entertainment. |
| 5 | E-commerce license | Online sales and digital trade. Quick to set up, also in free zones. |
| 6 | Media permit | Content creation, advertising, publications, PR agencies, often via Dubai Media City. |
Do you have multiple activities? In most cases, you can put multiple activities on one license as long as they fall in the same category. Some free zones, such as IFZA, even allow combinations of multiple categories on one license.
This is one of the most frequently asked questions from entrepreneurs who are just starting out. The answer depends on your chosen structure:
On the mainland of Dubai, a physical office address is required for your company registration. You need a valid Ejari rental contract (Dubai’s official rental registration system) to activate your license. This can be a small office, a shared workspace or a showroom, depending on your activities.
View our options for Office rental in the UAE to get an idea of locations and costs.
In most free zones, one Virtual office is sufficient. You will then receive an official business address and use of meeting rooms on request, but you do not pay for a fixed physical space. This makes freezone creation considerably cheaper, ideal if you mainly work from abroad or remotely.
Some free zones, such as DMCC and DIFC, do require a physical office, depending on the type of license and the number of visas you want to apply for. Always check this before choosing a zone.
Do you already have an existing company in the Netherlands or elsewhere, and do you want to expand that to Dubai? Then, a setup location in the UAE, also called a branch office or representative office, is an interesting option.
A branch office is legally an extension of your parent company and can perform the same activities. A Representative Office may only perform marketing and promotional activities, not direct commercial transactions.
You usually need the following documents to register a foreign branch:
All these documents must be legalized (apostilled) and possibly translated. Our Pro services in Dubai help you handle this process quickly and correctly.
Most freezone registrations, and more and more Mainland applications, can now be handled completely online. Here is the standard process:
Do you want an investor visa for Dubai? Request. In most cases, this is possible immediately after the license issue.
Opening a business bank account in Dubai takes an average of 4 to 8 weeks after the license issue. Banks in the UAE are thorough in their due diligence, expecting questions about the nature of your company, your customers, and your source of income. Good preparation is the key. Emirates NBD, Mashreq Bank, and ADIB are popular options for international entrepreneurs.
Many entrepreneurs think that Dubai is tax-free. That is no longer entirely correct. Here’s what you need to know for 2026:
Make sure your accounting in Dubai is in order from day one. The FTA can audit your company, and with non-compliance, serious fines apply.
Dubai Consultant helps Dutch entrepreneurs with every step, from license to bank account.
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