Company formation in United Arab Emirates

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Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —International trade, consulting, technology and regional headquarters.
• —Projects requiring UAE residence visas and genuine regional infrastructure.
• —Free-zone operations where the activity and income genuinely meet the chosen zone's and corporate-tax rules.

• —A mainland LLC licensed by the relevant emirate's economic department and able to operate onshore within its licence.
• —FZE/FZ-LLC and other free-zone forms, with shareholder, office, audit and activity rules set by the specific authority.
• —A civil or professional company for selected professional services, subject to activity- and emirate-specific eligibility and ownership rules.
• —Private and Public Joint Stock Companies, share-company forms for larger, regulated and public-market projects.
• —A branch of a foreign or local company, a licensed establishment of the head office rather than a separate limited-liability entity.
• —Free-zone branches and offshore or special-purpose structures, available only through suitable authorities for permitted activities.

• —Exact licensed activities must be selected first; regulated or strategic-impact activities may require external approvals or ownership restrictions.
• —Shareholder(s), manager/director under the authority's rules and an approved lease/flexi-desk/office suitable for the licence and visas are required.
• —100% foreign ownership is available in many, but not all, scenarios; mainland, free-zone and branch routes depend on the activity.
• —UBO register, sanctions/AML screening and immigration eligibility apply as required.

• —A passport or other acceptable ID for every founder, director and ultimate beneficial owner (UBO).
• —Proof of residential address, usually issued within the previous three months; the reviewing party sets the exact validity period.
• —A transparent ownership chart through to natural persons and, for a corporate founder, its registry documents and authorised resolutions.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Passport/ID, address, photo and immigration/entry details for shareholders and managers as required by the authority.
• —Name/activity application, constitutional documents, UBO declaration and lease/facility agreement.
• —For a corporate shareholder, certificate/articles, incumbency/board resolution, ownership chain, attestation and Arabic translation as applicable.
• —For a regulated activity, a business plan, qualifications and the sector regulator's NOC/approval.

1. 01Map the activity, customers, mainland access, visas, office, tax and banking against specific authorities.
2. 02Reserve the name, obtain initial/external approvals and prepare corporate/UBO documents.
3. 03Execute formation/lease documents, pay the government invoice and obtain the licence/certificate.
4. 04After licensing, complete establishment/immigration cards, visas, FTA corporate-tax/VAT registrations and bank onboarding.

• —Federal corporate tax is generally 0% on taxable income up to AED 375,000 and 9% above that threshold; special regimes and Pillar Two require separate analysis.
• —A Qualifying Free Zone Person receives 0% only on qualifying income while meeting all conditions; a free-zone licence alone does not guarantee the relief.
• —VAT, customs, withholding/treaty residence and foreign PE depend on operations and substance; a UAE tax adviser must confirm the position.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —Banks assess UAE nexus/substance, licence/activity, visas, office, UBOs, source of wealth/funds, contracts, customers and suppliers.
• —A licence and residence visa do not guarantee an account; a remote shell, high-risk activity/geography and weak evidence materially reduce approval prospects.

• —Annual renewal of the licence, lease/facility and immigration records.
• —Accounting records, corporate-tax return and VAT filings; audit depends on authority, regime and size.
• —UBO updates and compliance with the free-zone/mainland authority.

• —A low-cost zone incompatible with the activity, visas, bank and customer geography can cause expensive restructuring.
• —Free-zone tax benefits can be lost if qualifying-income, substance or transfer-pricing conditions are not met.
• —Government, zone, immigration, FTA and bank are independent decision makers with different requirements.

• —A mainland/free-zone comparison matrix covering activity, visas, office, tax and banking.
• —Coordination of name/activity, formation, lease, UBO and licence with the selected authority/partner.
• —FTA/accounting/bank hand-off; licence, visa, tax status and bank approval are not guaranteed.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.