Business Setup in Dubai Mainland: DET Licences, Costs and Process (2026)

Business setup in Dubai mainland means registering a legal entity under the authority of Dubai Economy & Tourism (DET), the government body that issues trade licences in Dubai. DET was formerly known as the Department of Economic Development (DED) before its rebranding in 2021.

The renaming accompanied a significant policy shift. UAE Federal Law No. 32 of 2021, the new UAE Companies Law, abolished the mandatory 51% Emirati shareholder requirement for the vast majority of commercial and professional activities in Dubai. Today, foreign nationals, including Indian founders, can own 100% of a Dubai mainland company for approximately 93% of activities listed in the DET activity registry.

A Dubai mainland company differs fundamentally from a free zone entity. Where a free zone company operates within the boundaries of a designated economic zone and is primarily suited to international trade and services, a DET-licensed mainland company can conduct business anywhere in Dubai and across the UAE. It can hire employees without a visa quota, sign government contracts, open physical retail premises, and establish branches across all seven UAE emirates. The company name, typically an LLC, carries “Dubai” as its registered jurisdiction on every contract, invoice and official document.

What Dubai Economy & Tourism (DET) Licences Cover

DET issues four primary categories of Dubai mainland license:

• Commercial Licence. The most commonly requested category, covering the buying and selling of goods. A General Trading licence permits trade in most non-restricted goods, including electronics, textiles, foodstuffs, building materials, machinery and consumer products, and up to four or five activity subcategories can sit on a single licence.
• Professional Licence. Issued to individuals or firms providing specialist services, such as management consulting, IT consultancy, financial advisory, legal services, engineering, architecture, design and marketing. It has no mandatory paid-up capital requirement and, critically for Indian founders, does not require a UAE National Service Agent for most nationalities. It is the most affordable mainland licence type in Dubai.
• Industrial Licence. Covers manufacturing, processing, assembly and industrial operations. It requires a facility in one of Dubai’s approved industrial zones, such as Al Quoz, Dubai Industrial City or the JAFZA industrial area, plus clearances from Dubai Municipality and the Environment Department.
• Tourism Licence. Required for tour operators, travel agencies, hotel management companies, event management firms and F&B outlets, with joint approval from DET and Dubai’s Department of Tourism and Commerce Marketing (DTCM).

The IID Portal: DET’s Digital Application System

All Dubai mainland company applications are submitted through the Invest in Dubai (IID) portal, the unified digital gateway for licence applications, trade name reservations, activity amendments and annual renewals. Foreign founders can complete trade name reservation, initial approval, licence application and document upload without being physically present in Dubai. Initial approvals are processed within one to three business days and trade name results within 24–48 hours, and once the licence is issued, a digital copy is available instantly, with a physical card sent by courier.

For Indian founders using a Power of Attorney (PoA) to avoid travelling to Dubai, the PoA authorises a registered PRO or agent, such as myHQ, to represent the applicant before DET and the Dubai Notary Public. The Establishment Card and visa processing sit outside the IID portal and are handled separately through the Ministry of Human Resources and Emiratisation (MOHRE) by the same PRO.

The 2021 Companies Law and 100% Foreign Ownership in Dubai Mainland

Before Federal Law No. 32 of 2021, almost all mainland companies in Dubai required a UAE national to hold 51% of the shares. The foreign founder controlled the business through side agreements, but the nominal majority stake rested with the Emirati shareholder.

The 2021 law kept the Emirati majority requirement only for a positive list of strategic and impactful activities, maintained by the UAE Ministry of Economy and covering approximately 94 activity categories. All other DET-licensed activities, numbering over 1,900, are open to 100% foreign ownership.

The restricted list includes oil and gas exploration and extraction, electricity and water utilities, telecommunications services, air and maritime transport operations, defence manufacturing, private security services, certain employment agency activities and specific regulated financial services. For these, a UAE national must still hold 51% of shares, though operational control and profit distribution can be structured through a separate shareholders’ agreement to protect the foreign investor’s commercial interests. myHQ maintains a vetted network of UAE national sponsors for restricted activity setups.

Company Formation in Dubai Mainland: LLC Step by Step

The most popular structure for company formation in Dubai mainland is the Limited Liability Company (LLC). An LLC can have between one and fifty shareholders, with liability limited to each shareholder’s share capital contribution, and since 2021 a single foreign national can form one with 100% ownership for most activities.

1. Activity selection and initial advisory. Identify the correct DET activity code and licence type, which also determines whether 100% foreign ownership applies or a local sponsor is required. myHQ confirms this in the first consultation call.
2. Trade name reservation via the IID portal. Submit up to three name options. Names cannot reference countries, religions, government entities or existing registered trade names, and approval or rejection returns within 24–48 hours.
3. Initial approval. DET’s in-principle consent, covering passport copies, the application form and the activity list, issued within one to three business days. Indian founders incorporating through an existing Indian private limited company must attach attested and apostilled board resolutions and the Certificate of Incorporation at this step.
4. MoA drafting and notarisation. myHQ drafts the Memorandum of Association (MoA) from the agreed activity list and share structure, then arranges notarisation at a Dubai Notary Public. Non-resident founders can complete this via Power of Attorney, executed before an Indian notary and apostilled, then couriered to myHQ.
5. Ejari registration. DET requires a registered office in Dubai, with the lease registered on Ejari, the Dubai Land Department’s tenancy registration system. Sign only after initial approval, since committing to a lease before DET approves the activity and trade name creates unnecessary risk.
6. DET licence issuance. The complete package of initial approval, MoA, Ejari confirmation and supporting documents is submitted via the IID portal, and DET typically issues the trade licence within two to seven business days.
7. Establishment Card. The MOHRE Establishment Card is required before any investor or employee visa can be processed, taking two to five business days.
8. Investor visa and Emirates ID. Entry permit, medical fitness test, biometric capture and Emirates ID issuance follow the licence and Establishment Card. This step requires physical presence in Dubai and takes two to four weeks.

Ejari and Office Requirements

Every DET mainland licence requires a valid office address registered on the Ejari system; without it, the licence cannot be issued or renewed. There are two routes:

• Flexi-desk or business centre package. Approved business centres offer Ejari-registered flexi-desk packages that meet DET’s office requirement at minimal cost, suiting professional service firms, consultancies and trading companies that don’t need a consumer-facing space. Many centres in Business Bay, Downtown Dubai, JLT and DAFZA offer this.
• Dedicated office lease. For businesses that need a physical retail presence, warehouse, restaurant or professional office. Costs vary significantly by location, with Business Bay, DIFC and Downtown commanding premium rates against more affordable spaces in Al Qusais, Dubai Industrial City and Jebel Ali.

Signing a 12-month lease before the activity and trade name are confirmed is a common and expensive mistake.

Dubai Mainland License Cost

Dubai mainland license cost depends mainly on the licence type, but the full Dubai mainland company formation cost also covers the trade name, the MoA and the office.

Cost Item	Amount (AED)	Notes
Professional Licence	5,000–12,000/year	The most affordable mainland licence type
Commercial Licence	8,000–20,000/year	Depends on the number and category of activities
Tourism Licence	8,000–15,000/year	Joint approval from DET and DTCM
Industrial Licence	10,000–25,000/year	Excludes facility costs
Trade name reservation	620	Via the IID portal
MoA drafting and notarisation	500–2,000	Inclusive of notary fees
Flexi-desk or business centre package	5,000–8,000/year	Meets the Ejari office requirement
Dedicated office lease	25,000–500,000+/year	Varies significantly by location

Banking for Dubai Mainland Companies

Opening a corporate bank account is typically more straightforward for a mainland company than a free zone one, since an Ejari-registered address and a DET-issued trade licence are both strong KYC anchors for UAE banks. Emirates NBD, Mashreq, ADCB, FAB, RAKBANK and Wio Bank all commonly serve mainland LLCs, with approval taking two to six weeks.

For Indian passport holders, approval rates improve with a UAE residential address and Emirates ID, a clear business plan, a bank introduction letter from myHQ and confirmation of FEMA compliance. RAKBANK and Mashreq have historically been more accommodating of new mainland LLCs from Indian founders than Tier-1 banks such as Emirates NBD and FAB, which typically require six months of operating history first.

FEMA and RBI Compliance for Indian Founders

Indian resident founders setting up a Dubai DET mainland company must comply with India’s Foreign Exchange Management Act (FEMA) regulations governing Overseas Direct Investment (ODI):

• Form ODI filing: within 30 days of the first investment, the founder or their Authorised Dealer (AD) bank must file Form ODI with the RBI.
• Annual Performance Report: filed every year with RBI through the AD bank, reporting the UAE entity’s financial performance, shareholding and any structural changes.
• Remittance routes: share capital and subsequent investments must flow through RBI-approved banking channels. Routing funds through unofficial channels is a FEMA violation regardless of the legitimacy of the underlying business.
• LRS vs ODI route: individual remittances under the Liberalised Remittance Scheme (LRS) are capped at USD 250,000 per financial year. Larger amounts, or incorporation through an Indian company, require the corporate ODI route.
• Dividend repatriation: profits can be repatriated to India with no UAE withholding tax. India taxes dividends at the applicable slab rate, or 20% plus surcharge and cess for corporate shareholders under Section 115BBD conditions, and the India-UAE DTAA provides partial relief.

myHQ provides a standard FEMA compliance note to every Indian founder client as part of onboarding, before any fees are paid.

Dubai Mainland Licence Renewal

A DET mainland licence must be renewed annually through the IID portal, which sends reminders 90 days before expiry. The office lease must be re-registered on Ejari first, since expired Ejari is the most common cause of delayed renewals. The DET renewal fee is roughly 60–70% of the initial licence fee, since there are no name-reservation or notarisation costs the second time round, and the MOHRE Establishment Card is renewed alongside it. Visa renewals depend on a valid licence and Establishment Card, so an expired licence blocks the whole chain.

Late renewal incurs fines of AED 250–500 per month for the first three months, escalating to AED 1,000–2,000 per month after that.

Extended FAQ: Dubai DET Mainland Business Setup

What is the minimum share capital for a Dubai LLC?

There is no statutory minimum for most formations. The 2021 Companies Law removed the previous AED 300,000 minimum that applied to LLCs in most sectors, and for most activities a Dubai LLC can be incorporated with nominal share capital of AED 1,000 or more. Regulated sectors, including banking, insurance, healthcare and some financial services, have their own sector-specific requirements.

Can a Dubai mainland company have a foreign corporate shareholder?

Yes. If the corporate shareholder is an Indian entity, its board resolution, MoA and Certificate of Incorporation must be notarised and apostilled before submission to DET, and the involvement is subject to FEMA ODI compliance on the Indian side.

What is an Establishment Card, and how many visas can a mainland company sponsor?

The Establishment Card is issued by MOHRE after the trade licence and registers the company with MOHRE. Without it, the company exists but cannot legally employ staff or process residency visas. Visa entitlement has no hard quota: it is determined mainly by office space, at roughly one visa per 80–100 square feet of registered office, with a typical flexi-desk package carrying two to four visa slots.

Do Dubai mainland companies need an annual audit?

Yes. Dubai LLCs must maintain proper books of accounts and submit audited financial statements annually, prepared by a UAE-registered auditing firm. With UAE Corporate Tax now in effect, IFRS-compliant books are a regulatory necessity for all mainland entities with taxable income.

How does a Dubai mainland company compare to a DIFC company?

DIFC is a financial free zone with its own legal system, courts and authority, designed for financial services and regulated by the DFSA. Most commercial and professional businesses don’t need a DIFC entity: a DET mainland company can instead elect DIFC Courts jurisdiction for commercial disputes, giving it access to common law contract enforcement without being a DIFC entity itself.