Official market-entry guide
How to do business in United Arab Emirates
Direct answer
The first choice is not simply mainland or free zone. It is the emirate, licensed activity, customer location, contracting rights and regulatory perimeter that best fit the operating model. Federal rules, emirate-level licensing and free-zone requirements must be read together.
- Editorial author
- Horizon Strategies
- Last verified in the editorial record
- Scope
- United Arab Emirates · Business setup
| Fact or procedure | Recorded evidence | Authority and source | Checked |
|---|---|---|---|
| Corporate tax | 0% / 9% — The official UAE portal states 0% on taxable income up to AED 375,000 and 9% above that amount, subject to exemptions, free-zone conditions and other statutory rules. | UAE GovernmentOriginal source | 2026-10-28 |
| VAT registration | AED 375,000 mandatory threshold — For UAE-resident businesses, mandatory registration is based on taxable supplies and imports over the previous 12 months or expected in the next 30 days. Non-resident rules differ. | Federal Tax AuthorityOriginal source | 2026-10-28 |
| Natural-person business | AED 1 million turnover test — The threshold concerns UAE business activity of a natural person; wages and specified personal investment and real-estate income are treated separately under the official rules. | Federal Tax AuthorityOriginal source | 2026-10-28 |
| Licensing route | Activity + jurisdiction specific — Mainland, free-zone and specialist jurisdictions have distinct activity, premises, customer-access and external-approval requirements. | UAE GovernmentOriginal source | 2026-10-28 |
| Beneficial-owner threshold | 25% — The official procedure covers direct or indirect capital or voting rights, other control such as the ability to appoint or remove most directors, and a senior-management fallback where reasonable tracing identifies no natural person. | UAE Ministry of Economy and TourismOriginal source | 2026-10-28 |
| Corporate-tax compliance | 9 months · 7 years — Returns and payment are due within nine months after the relevant tax period; taxable and registered exempt persons must retain supporting records for at least seven years after the period. | Federal Tax AuthorityOriginal source | 2026-10-28 |
| Free-zone de minimis | Lower of AED 5m or 5% — Non-qualifying revenue must remain within this limit for the Qualifying Free Zone Person condition, alongside substance, qualifying-income, arm’s-length, transfer-pricing and audited-financial-statement requirements. | Federal Tax AuthorityOriginal source | 2026-10-28 |
| Domestic minimum top-up tax | 15% · EUR 750m — The DMTT applies to in-scope UAE constituent entities for financial years beginning on or after 1 January 2025 when the MNE group meets the revenue test in at least two of four preceding years. The UAE does not currently apply an IIR. | UAE Ministry of FinanceOriginal source | 2026-10-28 |
Limits and what this does not prove: Emirate and jurisdiction Licensed activities Mainland customer rights Corporate-tax and VAT status External approvals Premises and visa capacity Import and product compliance
The first choice is not simply mainland or free zone. It is the emirate, licensed activity, customer location, contracting rights and regulatory perimeter that best fit the operating model. Federal rules, emirate-level licensing and free-zone requirements must be read together.
Last reviewed 2026-10-28 · 32 official sources
United Arab Emirates
Choose the operating route
- Mainland company licensed by the relevant emirate economic authority.
- Free-zone company selected for its permitted activities, facilities, customer access and regulatory proposition.
- Branch or representative route where eligible and commercially appropriate.
- Regulated financial, professional or technology route through a specialist jurisdiction where required.
Official source basis
Source checked 2026-10-28
Setup sequence
- 1Identify the precise activity and the emirate or specialist jurisdiction.
- 2Select the legal form, reserve the trade name and obtain initial approval.
- 3Prepare constitutional documents, premises evidence and any external approvals.
- 4Obtain the economic licence and complete immigration and employment registrations.
- 5Register for corporate tax and VAT where required and establish accounting controls.
- 6Validate contracting, import, data, product and sector permissions before trading.
Official source basis
Source checked 2026-10-28
Verified operating facts
Corporate tax
0% / 9%
The official UAE portal states 0% on taxable income up to AED 375,000 and 9% above that amount, subject to exemptions, free-zone conditions and other statutory rules.
UAE GovernmentVAT registration
AED 375,000 mandatory threshold
For UAE-resident businesses, mandatory registration is based on taxable supplies and imports over the previous 12 months or expected in the next 30 days. Non-resident rules differ.
Federal Tax AuthorityNatural-person business
AED 1 million turnover test
The threshold concerns UAE business activity of a natural person; wages and specified personal investment and real-estate income are treated separately under the official rules.
Federal Tax AuthorityLicensing route
Activity + jurisdiction specific
Mainland, free-zone and specialist jurisdictions have distinct activity, premises, customer-access and external-approval requirements.
UAE GovernmentBeneficial-owner threshold
25%
The official procedure covers direct or indirect capital or voting rights, other control such as the ability to appoint or remove most directors, and a senior-management fallback where reasonable tracing identifies no natural person.
UAE Ministry of Economy and TourismCorporate-tax compliance
9 months · 7 years
Returns and payment are due within nine months after the relevant tax period; taxable and registered exempt persons must retain supporting records for at least seven years after the period.
Federal Tax AuthorityFree-zone de minimis
Lower of AED 5m or 5%
Non-qualifying revenue must remain within this limit for the Qualifying Free Zone Person condition, alongside substance, qualifying-income, arm’s-length, transfer-pricing and audited-financial-statement requirements.
Federal Tax AuthorityDomestic minimum top-up tax
15% · EUR 750m
The DMTT applies to in-scope UAE constituent entities for financial years beginning on or after 1 January 2025 when the MNE group meets the revenue test in at least two of four preceding years. The UAE does not currently apply an IIR.
UAE Ministry of FinanceEnglish professional edition
Evidence checked 2026-10-28
What the company must decide, file and maintain
The UAE decision begins with activity, customer access and jurisdiction. Mainland, free-zone and specialist-regulator licences are not interchangeable, free-zone status does not automatically remove federal tax obligations, and the Customs profile must match the emirate and entry route actually used.
Decision 01
Start with the customer and contracting route
What to establish
Define where customers are located, who imports, where services are performed and whether the business needs unrestricted mainland contracting.
Why it changes the outcome
These facts determine whether a mainland, free-zone, dual-licence or regulated-jurisdiction route is commercially usable.
UAE GovernmentDecision 02
Match the activity to the competent licensing authority
What to establish
Confirm the exact activity with the relevant emirate authority or free-zone registrar before reserving a name or leasing premises.
Why it changes the outcome
Activity choice drives legal form, external approvals, premises, professional qualifications and permitted customer access.
ADDEDDecision 03
Use the correct Abu Dhabi licence type
What to establish
Compare the Standard, Virtual, Freelancer and Dual Licence routes where the proposed activity and applicant qualify.
Why it changes the outcome
A Virtual Licence serves eligible non-residents; a Dual Licence is designed for qualifying free-zone establishments operating outside the zone. Neither is a universal substitute for a standard licence.
ADDED licensing requirementsDecision 04
Treat free-zone tax status as conditional
What to establish
Test the entity, qualifying income, substance, transfer-pricing and mainland transaction conditions rather than assuming a zero rate.
Why it changes the outcome
Free-zone persons remain within the Corporate Tax framework and preferential treatment depends on statutory conditions.
UAE corporate taxDecision 05
Register and file through EmaraTax when required
What to establish
Establish a corporate-tax and VAT registration position immediately after incorporation and monitor rolling VAT supplies and imports.
Why it changes the outcome
Late registration or filing can create penalties even where the final tax due is limited.
Federal Tax AuthorityDecision 06
Separate ownership, residence and work authority
What to establish
Build the employer establishment, work-permit, residence, medical and Emirates ID sequence for each worker and manager.
Why it changes the outcome
Company ownership or residence does not by itself authorise employment or a regulated professional activity.
UAE Government employment servicesDecision 07
Choose the Customs route by emirate and port
What to establish
Identify the emirate of clearance, importer of record and broker before the first shipment, then obtain the relevant Customs profile or business code rather than assuming that the economic licence alone is sufficient.
Why it changes the outcome
Abu Dhabi Customs issues a Customs registration number through its profile service, while Dubai requires online business registration through Dubai Trade for companies declaring or handling goods in Dubai. The operating port therefore changes the activation route.
Abu Dhabi CustomsDecision 08
Make an authorised person operationally ready
What to establish
Nominate at least one owner and authorised person, secure the identity and residence evidence required by the selected Customs route and restrict user permissions to the transactions they must perform.
Why it changes the outcome
Dubai Trade states that registration requires at least one owner and authorised person and will not accept the route without the required residence-permit details. Customs access is therefore a people-and-permissions control as well as a company registration.
Dubai Trade registrationDocument pack by filing stage
Commercial design
- Precise licensed activities
- Target customers and contracting geography
- Chosen emirate or specialist jurisdiction
- Legal form and ownership structure
- Regulator and external-approval map
Qualification: Confirm the activity directly in the live licensing service; labels and approval conditions differ by jurisdiction.
Formation
- Shareholder identity or corporate documents
- Beneficial-owner information
- Trade-name reservation
- Initial approval
- Constitutional documents and authorised signatories
Qualification: Foreign corporate evidence may require legalisation or attestation depending on the authority and document origin.
Licence and premises
- Lease or accepted location evidence
- External regulator approvals
- Professional qualification evidence where applicable
- Economic licence application
- Customs or product registrations where relevant
Qualification: Premises and external approvals are activity-specific; flexi-desk eligibility should not be assumed.
Tax and accounting
- Licence and incorporation records
- Taxable-person, owner and authorised-signatory identity
- Accounting period
- Taxable-supply and import history or forecast
- Contracts, purchase orders, invoices and turnover declaration supporting the VAT test
- Customs information and free-zone qualifying-income analysis where relevant
Qualification: Corporate Tax and VAT are distinct registrations and tests. The FTA document list varies by legal form and requires the VAT turnover position to be supported rather than merely declared.
Customs activation
- Valid economic or trade licence
- Owner and authorised-person passport
- Emirates ID, residence permit and labour-card evidence where required by the selected route
- Customs business type and facility details
- Broker or clearing-agent authority where used
- Product permits and shipment evidence
Qualification: Register with the Customs authority for the emirate and port actually used. Dubai Trade publishes AED 100 per business type plus AED 20 Knowledge and Innovation fees for a new Dubai Customs registration; Abu Dhabi Customs publishes a separate importer/exporter code service and fee schedule.
Employment and immigration
- Establishment and immigration records
- Work-permit application evidence
- Employment contract
- Medical and biometric records
- Professional recognition where required
Qualification: Mainland, free-zone, ICP and Dubai GDRFA workflows differ; use the route of the actual employing entity.
Official source basis
Source checked 2026-10-28
Recheck the live authority service before filing, signing or paying.
Compliance calendar and operational triggers
| Trigger | Required action | Timing | Authority |
|---|---|---|---|
| Corporate Tax registration obligation arises | Register the taxable person through EmaraTax within the deadline applicable to its category and incorporation date. | Use the current FTA registration decision; deadlines are category-specific | Federal Tax Authority |
| End of Corporate Tax period | Prepare the supporting accounts, submit the Corporate Tax return and settle the amount due. | Generally within 9 months after the end of the tax period | Federal Tax Authority |
| Rolling taxable supplies/imports cross the mandatory VAT test | Apply through EmaraTax, submit legal-form and turnover evidence, and establish compliant invoicing and return controls. | AED 375,000 over the previous 12 months or expected in the next 30 days; apply within 30 days of becoming required. The FTA publishes a 20-business-day completion estimate after receiving a complete application. Non-resident rules differ | FTA VAT registration |
| Resident business remains below the mandatory VAT threshold | Test whether voluntary registration supports input-tax recovery and whether the evidence pack is proportionate to that decision. | Voluntary threshold AED 187,500 for qualifying taxable supplies, imports or taxable expenses under current FTA guidance | FTA VAT registration |
| Natural-person business turnover exceeds the statutory test | Assess Corporate Tax registration and return obligations for the business activity. | AED 1 million calendar-year turnover test; register by 31 March of the following year under current FTA guidance | FTA natural-person guidance |
| Company will import, export, re-export or handle goods | Create the Customs profile or Dubai Customs business registration for the relevant emirate, activate the authorised users and connect the broker or facility where applicable. | Before submitting the first declaration or handling the first shipment | Dubai Trade registration |
| Trade licence or Customs user details change | Renew or amend the Customs business profile, facility, authorised person and user association before the existing record becomes inconsistent with the licence. | Before expiry or before using the changed company, facility or user details | Dubai Customs registration amendment |
| Licence, activity, owner, manager or premises changes | Amend the economic licence, UBO and connected tax, immigration and sector records before relying on the change. | Before operating under the changed facts | ADDED |
Detailed requirements by administrative gate
This guide is decision support, not legal, tax or immigration advice. Requirements can change and depend on the exact activity, ownership, customer and jurisdiction. Recheck the linked official service before filing or committing funds.
1Choose the activity, emirate and legal jurisdiction
Select a licensing route that permits the actual activity, customer access, premises, imports and regulated services required by the business model.
Relevant emirate economic department or free-zone authority
+
Choose the activity, emirate and legal jurisdiction
Select a licensing route that permits the actual activity, customer access, premises, imports and regulated services required by the business model.
Relevant emirate economic department or free-zone authority
Before you start
- Define every revenue-generating activity and the customers to be served onshore or from a free zone.
- Compare mainland, free-zone and specialist-regulator permissions rather than choosing on price alone.
- Check foreign-ownership, local-agent, professional qualification and external-approval conditions for each activity.
Documents and requirements
- Proposed activities, shareholders, beneficial owners, manager and legal form.
- Passport or Emirates ID and address records for the relevant applicants.
- Foreign corporate documents, board resolution and power of attorney where a corporate shareholder or branch is used.
- Regulator pre-approval for controlled activities such as finance, health, education, transport or professional services.
Actions
- Use the official emirate or free-zone activity catalogue and business navigator.
- Confirm the customer and contracting rights of the chosen licence in writing.
- Record the required legal form, ownership, premises and regulator conditions before proceeding.
Expected output
A documented establishment route and requirements matrix for the chosen activity and jurisdiction.
Recheck before filing
A free-zone licence does not automatically authorise every mainland activity. Licence permissions and tax treatment are separate decisions.
2Reserve the name, obtain approvals and issue the economic licence
Establish the entity and obtain the commercial or industrial licence through the selected official route.
Emirate economic department, TAMM for Abu Dhabi, or the selected free zone
+
Reserve the name, obtain approvals and issue the economic licence
Establish the entity and obtain the commercial or industrial licence through the selected official route.
Emirate economic department, TAMM for Abu Dhabi, or the selected free zone
Before you start
- Have the activity, legal form, shareholders and manager confirmed.
- Prepare authenticated foreign-company documents where the selected route requires them.
- Check premises requirements and whether the activity qualifies for a digital or immediate licence.
Documents and requirements
- Approved trade name and initial approval.
- Identity, ownership, beneficial-owner and authorised-signatory information.
- Memorandum or articles, corporate resolutions and powers where applicable.
- Lease or premises evidence and every external approval generated by the selected activity.
Actions
- Reserve the trade name and submit the initial-approval request.
- Execute constitutional documents and provide the address and external approvals.
- Pay the published fees and retrieve the licence, chamber and establishment records included in the selected service.
Expected output
An incorporated entity and economic licence listing the authorised activities and jurisdiction.
Recheck before filing
The Basher integrated route has its own UAE Pass and Emirates ID conditions. Foreign applicants should use the route applicable to their identity and emirate rather than assuming the 15-minute service applies.
3Register for Corporate Tax and VAT and establish records
Determine the federal tax status of the entity and activate registrations, invoicing and filing controls.
Federal Tax Authority (FTA)
+
Register for Corporate Tax and VAT and establish records
Determine the federal tax status of the entity and activate registrations, invoicing and filing controls.
Federal Tax Authority (FTA)
Before you start
- Classify the entity as mainland, free-zone, exempt or other taxable person under the law.
- Forecast taxable income, taxable supplies and imports.
- Test any Qualifying Free Zone Person position and qualifying-income conditions separately.
Documents and requirements
- Economic licence, constitutional documents, ownership and authorised-signatory records.
- Financial year, accounting records and contact or address details.
- Turnover and taxable-supply evidence for mandatory or voluntary VAT registration.
- Free-zone, related-party and election information where relevant to Corporate Tax.
Actions
- Register the taxable person for Corporate Tax in EmaraTax by the applicable deadline.
- Register for VAT when the mandatory AED 375,000 test is met, or evaluate voluntary registration above AED 187,500.
- Configure tax invoices, record retention, returns, payments and related-party documentation.
Expected output
Tax registration numbers where applicable and a company-specific tax compliance calendar.
Recheck before filing
Corporate Tax is generally 0% on taxable income up to AED 375,000 and 9% above, subject to statutory conditions. VAT is 5%; non-resident registration rules differ.
4Open establishment and immigration files and obtain work permits
Make the licensed entity capable of legally recruiting, employing and sponsoring personnel.
MOHRE and ICP, or the competent free-zone authority; GDRFA where applicable in Dubai
+
Open establishment and immigration files and obtain work permits
Make the licensed entity capable of legally recruiting, employing and sponsoring personnel.
MOHRE and ICP, or the competent free-zone authority; GDRFA where applicable in Dubai
Before you start
- Confirm whether MOHRE or the free-zone authority is the competent employer body.
- Model Emiratisation and profession-specific rules.
- Check licence validity, premises and establishment-card requirements.
Documents and requirements
- Valid economic licence and establishment or immigration card.
- Employer signatory records and approved employment offer or contract.
- Employee passport, photograph, qualifications and professional approvals where relevant.
- Quota, insurance, medical, identity and residence evidence required by the selected permit type.
Actions
- Open the employer and immigration files.
- Apply for the correct work permit rather than treating a residence category as work authorisation.
- Complete entry status, medical examination, biometrics, Emirates ID and residence steps, then maintain renewals and cancellations.
Expected output
An active employer file and a traceable work and residence record for each employee.
Recheck before filing
Permit types, quotas, insurance and professional recognition differ by jurisdiction and role. Use the live MOHRE, ICP, GDRFA or free-zone service.
5Complete sector, product, customs, banking and continuing compliance
Close the operating gaps that remain after licence issuance and tax registration.
Competent federal, emirate and sector authorities
+
Complete sector, product, customs, banking and continuing compliance
Close the operating gaps that remain after licence issuance and tax registration.
Competent federal, emirate and sector authorities
Before you start
- Map imports, products, data processing, regulated services and government customers.
- Identify the bank evidence needed for the ownership and source-of-funds profile.
- Create a renewal and beneficial-ownership calendar.
Documents and requirements
- Importer or customs registration where goods cross the border.
- Product conformity, label, health, telecoms, data or professional permissions triggered by the activity.
- Bank KYC file including ownership, business plan, contracts and source-of-funds evidence.
- Accounting records, UBO filings and licence or tax renewal data.
Actions
- Complete each product, customs and sector registration before the relevant transaction.
- Open banking and payment controls using consistent company and ownership records.
- Maintain accounting, UBO, tax, licence and employee compliance with named owners and due dates.
Expected output
An operationally ready company with a documented permission set and continuing-compliance register.
Recheck before filing
Licence issuance is not evidence of product approval, bank onboarding, customs status or permission to perform a separately regulated service.
Corporate tax, VAT and transaction controls
- The official UAE portal states corporate-tax rates of 0% on taxable income up to AED 375,000 and 9% above that threshold, subject to the law, exemptions and special rules.
- The standard VAT rate is 5%. Mandatory registration thresholds and non-resident rules must be checked directly.
- Free-zone status does not automatically remove corporate-tax or VAT obligations. Qualifying income and mainland activity require detailed review.
- A Qualifying Free Zone Person must maintain adequate substance, derive qualifying income, apply the arm’s-length principle, retain transfer-pricing documentation and audited financial statements, and keep non-qualifying revenue within the lower of AED 5 million or 5% of total revenue.
- The UAE Domestic Minimum Top-up Tax applies at 15% to UAE constituent entities of an in-scope multinational group with at least EUR 750 million of consolidated revenue in at least two of the four preceding financial years, for financial years beginning on or after 1 January 2025. The Ministry of Finance states that the UAE does not currently apply an Income Inclusion Rule.
- Corporate-tax returns and payment are due within nine months after the relevant tax period, and supporting records must be retained for at least seven years after that period.
- The Federal Tax Authority states that wages, personal investment income and qualifying real-estate investment income are not treated as business activities for UAE Corporate Tax purposes.
- A natural person conducting a UAE business becomes subject to Corporate Tax only when annual turnover from business activities exceeds AED 1 million; taxable income then follows the 0% band up to AED 375,000 and 9% above it, subject to the law and exclusions.
- This is different from residence, immigration and tax-residence analysis. Cross-border income, permanent establishment, treaty residence and home-country taxation require separate advice.
Official source basis
Source checked 2026-10-28
Investment, licensing and operating permissions
- Licence type follows the economic activity and may be commercial, industrial, professional or another regulated category.
- Some activities need additional federal, emirate or sector-regulator approval.
- The National Economic Register and emirate portals can be used to verify licences and activities.
- Beneficial ownership follows a 25% capital or voting-rights test, including indirect chains and other control; if reasonable tracing identifies no natural person, the senior-management official is the fallback under the official sequence.
- Select the exact licensed activity, emirate and customer-access model before choosing mainland, free-zone or specialist-regulator establishment.
- For Abu Dhabi mainland commercial or industrial activity, use the TAMM Start a Business journey and follow the activity-specific external approvals displayed there.
- ADGM, Masdar City Free Zone and KEZAD are separate official routes with their own permitted activities, facilities and rules; they are not interchangeable with an Abu Dhabi mainland licence.
- Reserve the name, obtain initial approval, submit constitutional and premises evidence, then obtain the economic licence and any sector approval required by the selected activity.
- Confirm whether the licence permits the intended mainland contracting, import, professional or regulated activity before committing to premises or hiring.
Official source basis
Source checked 2026-10-28
Employment and work-permit controls
- The entity must establish the applicable immigration, establishment-card and employment files.
- Work permits, professional recognition and Emiratisation requirements depend on entity, activity and workforce profile.
- Founder or investor residence is separate from permission to perform a regulated profession.
- A mainland employer first needs a valid economic licence and the required establishment records before requesting a Ministry of Human Resources and Emiratisation work permit.
- Use the federal Work Bundle or the competent free-zone process for issuance, renewal, amendment or cancellation; the route depends on the employing jurisdiction.
- The federal portal identifies multiple permit types, including overseas recruitment, transfer, temporary, mission, part-time, freelance and Golden Visa-holder permits.
- Residence issuance, medical examination, biometrics and Emirates ID are connected but separate steps handled through ICP or, in Dubai, GDRFA where applicable.
- A residence visa or company ownership does not by itself authorise employment or a regulated professional activity.
Official source basis
Source checked 2026-10-28
Customs and tenders
From incorporation to executable trade
The company route is incomplete until import, product and buyer qualification are tested against the actual transaction.
Customs and product-entry controls
UAE customs execution is emirate- and port-specific within the federal/GCC framework. The licence, importer code, customs registration, HS treatment, product approvals and mainland/free-zone goods flow must be tested together; a free-zone licence does not by itself settle mainland import or distribution.
- Select the emirate, entry port and importer of record.
- Classify the product and confirm duty, import VAT, restriction and origin treatment.
- Check MOIAT and the competent food, health, telecoms or sector regulator before shipment.
- Map free-zone admission, mainland release, re-export and transfer evidence separately.
- Build landed cost by port, broker, storage, last-mile route and customer emirate.
Official source basis
Source checked 2026-10-28
Recheck the live authority service before filing, signing or paying.
Public procurement and supplier qualification
The federal supplier register accepts multiple supplier types, including foreign suppliers, while emirates and major government-related entities can operate separate systems. Federal registration does not passport a supplier into every Abu Dhabi, Dubai or sector buyer route.
- Identify whether the buyer is federal, emirate-level, free-zone, state-related or private.
- Register in the correct supplier system and collect the specified corporate, tax and ownership documents.
- Check prequalification, performance security, local value and technical acceptance requirements.
- Separate published RFQ access from framework, catalogue, limited-tender and direct-order channels.
- Track purchase order, acceptance, invoice and payment status inside the company workspace.
Official source basis
Source checked 2026-10-10
Recheck the live authority service before filing, signing or paying.
Legal safeguards
Legal safeguards before commercial commitment
These are decision controls, not legal conclusions. The applicable rule changes with the entity, activity, data, right, contract, forum and regulated perimeter.
Personal data and digital operations
Map each dataset, processing role, purpose, storage location, transfer and sector overlay before collecting or moving personal data. Confirm the exact notice, consent, security, breach and permit duties with the competent authority.
Official source basis
Source checked 2026-10-10
Recheck the live authority service before filing, signing or paying.
Intellectual property and disclosure
Search and protect the relevant trademark, patent, design, copyright or confidential information before launch or disclosure. Verify applicant eligibility, local-representation rules, classes, fees and enforcement route in the live official service.
Official source basis
Source checked 2026-10-10
Recheck the live authority service before filing, signing or paying.
Contracts, forum and dispute resolution
Before signature, obtain qualified local advice on governing law, jurisdiction, arbitration wording, language, notices, evidence, interim measures and award or judgment enforcement. A generic foreign template is not a country-specific conclusion.
Official source basis
Source checked 2026-10-10
Recheck the live authority service before filing, signing or paying.
Beneficial ownership and corporate records
Identify the natural persons who ultimately own or control the entity. Keep company, ownership, management and beneficial-owner records current, and map annual confirmations, licence renewals, accounts, audit and change notifications to the exact entity and registrar.
Official source basis
Source checked 2026-10-10
Recheck the live authority service before filing, signing or paying.
Competition and transaction control
Before signing or closing an acquisition, joint venture, exclusive arrangement or other control-changing transaction, test the current competition-law perimeter, filing trigger, competent authority, standstill rule and review timetable. Screen pricing, distribution, exclusivity and information-sharing arrangements separately.
Official source basis
Source checked 2026-10-10
Recheck the live authority service before filing, signing or paying.
Official business gateways
Abu Dhabi Investment Office
Official Abu Dhabi investor-support, opportunity and investor-care gateway.
ADIO
Start a Business in Abu Dhabi
Official Abu Dhabi mainland commercial and industrial licensing journey.
TAMM Abu Dhabi
Abu Dhabi Global Market registration
Official ADGM incorporation, registration and permitted-activity route.
ADGM Registration Authority
Masdar City Free Zone
Official Masdar City Free Zone setup and licence route.
Masdar City
KEZAD business setup
Official industrial, logistics and economic-zone establishment route.
KEZAD Group
Jobs and employment services
Official gateway to current employment, labour and work-permit services.
UAE Government / MOHRE
Natural persons and Corporate Tax
Official scope for wages, personal investment, real estate and business activity of natural persons.
Federal Tax Authority
Top-up Tax
Official DMTT scope, threshold, effective period and IIR boundary.
UAE Ministry of Finance
Pre-commitment verification checklist
- Emirate and jurisdiction
- Licensed activities
- Mainland customer rights
- Corporate-tax and VAT status
- External approvals
- Premises and visa capacity
- Import and product compliance
Official source register
Business and investment services
UAE Government
Federal starting point for establishment, legal forms, licensing authorities and business regulation.
Corporate Tax
UAE Government
Official rate bands and federal scope.
VAT registration
UAE Government
Official rate, thresholds and registration route.
Verify business licences
UAE Government
Official links for economic-licence verification.
Beneficial-owner procedures — Cabinet Decision 109/2023
Ministry of Economy and Tourism
Official beneficial-owner ownership-and-control tests, legal-person records, registrar duties, exemptions and sanctions; the applicable mainland or free-zone registrar must be confirmed for the entity.
Corporate-tax filing and records
UAE Federal Tax Authority
Official nine-month return and payment deadline and seven-year record-retention rule.
Free Zone Person tax bulletin
UAE Federal Tax Authority
Official QFZP conditions and non-qualifying revenue limit.
Top-up Tax
UAE Ministry of Finance
Official DMTT scope, threshold, effective period and IIR boundary.
Abu Dhabi Investment Office
ADIO
Official Abu Dhabi investor-support, opportunity and investor-care gateway.
Start a Business in Abu Dhabi
TAMM Abu Dhabi
Official Abu Dhabi mainland commercial and industrial licensing journey.
Abu Dhabi Global Market registration
ADGM Registration Authority
Official ADGM incorporation, registration and permitted-activity route.
Masdar City Free Zone
Masdar City
Official Masdar City Free Zone setup and licence route.
KEZAD business setup
KEZAD Group
Official industrial, logistics and economic-zone establishment route.
Jobs and employment services
UAE Government / MOHRE
Official gateway to employer, labour-contract, work-permit and connected residence processes.
Natural persons and Corporate Tax
Federal Tax Authority
Official scope for wages, personal investment, real estate and business activity of natural persons.
Basher integrated service
UAE Government
Official eligibility, inputs and outputs for the integrated digital route.
Establish your business in Abu Dhabi
Abu Dhabi Department of Economic Development
Abu Dhabi mainland activity, legal-form and economic-licence route; external approvals remain activity-specific.
Abu Dhabi licence types
Abu Dhabi Department of Economic Development
Official Standard, Virtual, Freelancer and Dual Licence descriptions.
VAT registration
Federal Tax Authority
Mandatory and voluntary VAT registration conditions and the official filing channel.
Natural-person Corporate Tax guide
Federal Tax Authority
Official turnover test, filing timing and record-retention points.
Abu Dhabi Customs services
Abu Dhabi Customs
Official Customs-profile, registration-number, clearance and tariff-support services for Abu Dhabi.
Dubai Customs business registration
Dubai Trade
Official Dubai Customs activation, required owner and authorised-person evidence, electronic filing route and published registration fees.
Dubai Customs registration amendment
Dubai Trade
Official control for business-profile, facility, user, authorised-person and business-code changes.
Business customs-clearance services
Dubai Customs
Official Dubai route for import, export, transit, transfer and temporary-admission declarations; the competent emirate customs authority, product restrictions, tariff treatment and shipment documents must still be confirmed for each movement.
Government procurement
UAE Ministry of Finance
Federal procurement methods, catalogue and opportunities.
Data-protection laws
UAE Government
Official federal overview of personal-data protection; financial free zones and regulated sectors can have additional or separate regimes.
Intellectual-property legislation
Ministry of Economy and Tourism
Official federal legislation route for trademarks, copyright and industrial property, including the connected implementing regulations.
UAE Legislation platform
UAE Cabinet General Secretariat
Official federal legislation register for civil, commercial and arbitration rules; forum and governing-law analysis depends on the chosen emirate, free zone and contract.
Federal competition legislation
Ministry of Economy and Tourism
Current federal competition-law register covering restrictive agreements, dominance and economic concentrations, including the 2025 notification thresholds that must be tested before transaction implementation.
Customs clearance and duty
UAE Government
Federal starting point for customs treatment and emirate authorities.
Industry and conformity services
Ministry of Industry and Advanced Technology
Official product, standards and conformity routes.
Federal Supplier Register
UAE Ministry of Finance
Official supplier types, documents and registration process.