Dubai & UAE Business Setup Glossary
Clear, plain-language definitions of every term, acronym, and government body you'll encounter setting up or running a business in Dubai. Written for humans, not bureaucrats. 29 terms and growing.
Concepts
Emiratisation
Also known as: Tawteen, Emiratization, UAE Nationalisation
Emiratisation is the UAE government policy of progressively raising the share of UAE-national employees at private-sector companies. Companies with 50+ employees must reach 10% Emirati skilled workforce by December 2026 or face AED 9,000 monthly fines per missing role.
Free Zone
Also known as: Free Trade Zone, DMCC, JAFZA, Dubai South
A free zone is a special UAE jurisdiction administered by its own authority, offering 100% foreign ownership, simplified company formation, and corporate-tax incentives — but with restrictions on direct trade with the UAE mainland market.
goAML
Also known as: UAE FIU goAML, Anti-Money Laundering Reporting
goAML is the UAE Financial Intelligence Unit's mandatory anti-money-laundering reporting platform. Designated non-financial businesses (real-estate brokers, lawyers, accountants, gold dealers, corporate-services firms) must register and file Suspicious Transaction Reports through goAML.
Mainland Company
Also known as: LLC, Onshore Company, DET Mainland
A mainland company is a UAE entity licensed by the local emirate's economic authority (DET in Dubai). Mainland licences allow trade anywhere in the UAE without restrictions and, since 2021, full 100% foreign ownership for most activities.
MOFA Attestation
Also known as: MOFAIC Attestation, UAE Foreign Affairs Attestation
MOFA Attestation is the UAE Ministry of Foreign Affairs' authentication step that makes a foreign document legally usable in the UAE. It's required for educational certificates, marriage certificates, commercial documents, and many corporate filings.
PRO Services
Also known as: Public Relations Officer Services, Government Liaison Services
PRO services are professional government-liaison services that handle visa processing, trade-licence renewals, labour-card transactions, document attestation, and any other government touchpoint that a UAE company needs to operate.
UAE Corporate Tax
Also known as: CT, 9% Corporate Tax
UAE Corporate Tax is the 9% federal tax on net taxable income above AED 375,000 introduced in June 2023. Every UAE company — including freelancers and free-zone entities — must register with the FTA and file annually, even if loss-making.
VAT (Value Added Tax)
Also known as: UAE VAT, Sales Tax
VAT is the 5% consumption tax applied to most goods and services in the UAE since January 2018. Companies with annual taxable turnover above AED 375,000 must register with the FTA, charge VAT to customers, and file quarterly returns.
Wage Protection System (WPS)
Also known as: WPS UAE, MOHRE Wage Protection
The Wage Protection System (WPS) is the mandatory salary-payment monitoring scheme run by MOHRE and the Central Bank. Every UAE private-sector employer must pay employees through the WPS or face fines and visa suspensions.
Government Bodies
DET (Dubai Department of Economy and Tourism)
Also known as: DED, Dubai DED, Department of Economic Development
DET — formerly DED — is the Dubai government department that issues mainland trade licences, regulates business activities, and operates the commercial registry for Dubai mainland companies.
FTA (Federal Tax Authority)
Also known as: UAE FTA
The FTA — Federal Tax Authority — is the UAE federal authority that administers VAT, corporate tax, excise tax, and the EmaraTax filing portal. Every UAE company that's registered for any tax interacts with the FTA.
GDRFA
Also known as: GDRFA Dubai, Immigration Department, DNRD
GDRFA — General Directorate of Residency and Foreign Affairs — is the Dubai immigration authority responsible for residency visas, entry permits, Emirates ID issuance, and border control for the emirate.
ICP (Federal Authority for Identity, Citizenship, Customs and Ports Security)
Also known as: ICA, Federal Authority for Identity
ICP is the UAE federal authority that issues Emirates IDs, manages residency visas in some emirates, oversees passport and citizenship matters, and runs the federal e-services portal for residency-related transactions.
MOHRE
Also known as: Ministry of Labour, MoHRE, MOL
MOHRE — the Ministry of Human Resources and Emiratisation — is the federal UAE authority that regulates labour relations, work permits, employment contracts, the Wage Protection System, and Emiratisation quotas.
Nafis
Also known as: Nafis programme, Emirati Talent Council
Nafis is the UAE federal programme that supports Emiratisation by paying salary subsidies, training stipends, and pension contributions to private-sector employers who hire UAE nationals.
Service Centres
Amer
Also known as: Amer center, GDRFA Amer, Dubai Amer
Amer is the GDRFA-authorised service-centre network in Dubai that processes residency, visa, and Emirates ID transactions for sponsors, employees, dependents, and investors.
EmaraTax
Also known as: FTA EmaraTax, FTA Portal
EmaraTax is the Federal Tax Authority's online portal where UAE companies register for VAT and corporate tax, file returns, pay liabilities, and manage their tax records.
TADBEER
Also known as: MOHRE TADBEER, Domestic Worker Service Centre
TADBEER is the MOHRE-authorised service centre network in the UAE for domestic-worker recruitment, contracts, and visa processing — separate from the Tasheel network used for company-employee paperwork.
Tasheel
Also known as: Tas-heel, Tasheel center, MOHRE Tasheel
Tasheel is the network of MOHRE-authorised service centres in the UAE that processes labour-related transactions on behalf of employers — work permits, employment visa applications, contract attestation, and Wage Protection System registrations.
Tawjeeh
Also known as: MOHRE Tawjeeh, Pre-Employment Orientation
Tawjeeh is MOHRE's mandatory pre-employment orientation and training centre network. New employees in the UAE — particularly blue-collar workers — must complete Tawjeeh-administered orientation before their employment contract is finalised.
Documents & IDs
Ejari
Also known as: Ejari registration, DLD Ejari
Ejari is the Dubai Land Department's mandatory tenancy registration system. Every residential or commercial lease in Dubai must be registered on Ejari for the contract to be legally enforceable and for the tenant to access utilities, visas, and DEWA.
Emirates ID
Also known as: EID, ID card, Emirati ID
The Emirates ID is the mandatory identity card issued by ICP to every UAE resident. It carries a unique 15-digit number and is required for almost every government service, banking transaction, and tenancy contract.
Establishment Card
Also known as: Establishment Card MOHRE, Labour Establishment Card
The Establishment Card is the master file MOHRE keeps on every UAE company that employs workers. Its number is required to issue work permits, register on the Wage Protection System, and submit any labour transaction.
Labour Card
Also known as: Work Permit Card, MOHRE Card
The Labour Card (also called a work permit card) is the employee-side document issued by MOHRE that legally entitles a person to work for a specific UAE employer in a specific role.
Trade Licence
Also known as: Trade License, Commercial Licence, DET Licence
A trade licence is the official permit issued by DET (for mainland) or a free-zone authority that allows a company to legally conduct business activities in Dubai. It must be renewed annually and lists every approved activity.
Visas
Dependent Visa
Also known as: Family Visa, Spouse Visa, Family Sponsorship
A dependent visa (also called family or spouse visa) is a UAE residency permit issued to a sponsor's family member — typically a spouse, child, or parent. The sponsor must meet minimum salary thresholds and provide accommodation.
Employment Visa
Also known as: Work Visa, Residency Visa for Employment
An employment visa is the UAE residency permit issued to a foreign worker sponsored by a registered UAE employer, valid for 2 or 3 years and tied to a specific labour-card role at that employer.
Golden Visa
Also known as: 10-Year Visa, UAE Golden Residency
The Golden Visa is a 5- or 10-year UAE residency permit granted to investors, entrepreneurs, scientists, top students, and certain professionals — without needing an employer sponsor and with full self-sponsorship of family.
Investor Visa
Also known as: Partner Visa, Shareholder Visa
An investor visa is a UAE residency permit issued to a non-resident shareholder in a UAE company. Validity is typically 2 or 3 years, with the company itself acting as sponsor and the visa tied to the shareholder's stake.
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