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. 49 terms and growing.
Concepts
Attestation
Also known as: Document Attestation, Legalisation, Document Legalisation
Attestation is the multi-step certification chain that makes a document from one country legally recognised in another. For the UAE it typically ends with a stamp from the UAE Ministry of Foreign Affairs.
Change of Status
Also known as: Status Change, In-Country Status Adjustment, Visa Status Change
Change of status is the in-country procedure that converts a person's visa type without leaving the UAE — for example moving from a tourist or visit visa onto an entry permit for residency.
Dual Licence
Also known as: Dual License, Free Zone Mainland Dual Licence
A dual licence lets a free-zone company also hold a mainland licence under a partnership between a free zone and the local economic department, so it can operate in both markets without forming a separate mainland entity.
Economic Substance Regulations (ESR)
Also known as: ESR, Economic Substance Requirements
Economic Substance Regulations require UAE companies carrying on certain 'relevant activities' to demonstrate real economic presence in the UAE — actual staff, expenditure, and decision-making — and to file annual notifications and reports.
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.
Flexi-Desk
Also known as: Flexi Desk, Smart Office, Hot Desk, Shared Desk
A flexi-desk is a shared or part-time workspace in a free zone that satisfies a company's office requirement at low cost. It provides a registered business address and is the cheapest premises option for small free-zone companies.
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.
Local Service Agent (LSA)
Also known as: LSA, National Service Agent, Local Sponsor (professional)
A Local Service Agent is a UAE national appointed by a foreign-owned professional mainland company to liaise with government departments. The LSA holds no shares and no ownership — they are paid an annual fee and have no claim on the business.
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.
Small Business Relief (SBR)
Also known as: SBR, Corporate Tax Small Business Relief
Small Business Relief is a UAE corporate-tax election that lets resident businesses with revenue under AED 3 million be treated as having no taxable income, removing their corporate-tax liability while the relief remains in force.
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.
Ultimate Beneficial Owner (UBO)
Also known as: UBO, Beneficial Owner, Real Beneficiary
The Ultimate Beneficial Owner is the natural person who ultimately owns or controls a company — typically holding 25% or more of shares or voting rights. UAE companies must identify their UBOs and maintain a register with the licensing authority.
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
Bank Comfort Letter
Also known as: Bank Reference Letter, Comfort Letter, Bank Confirmation Letter
A bank comfort letter is a document a bank issues confirming an applicant's relationship, standing, or account status. In UAE company setup it is often requested to support corporate bank-account opening or visa and licensing applications.
Certificate of Incorporation
Also known as: Incorporation Certificate, Certificate of Formation, Certificate of Registration
A certificate of incorporation is the official document confirming that a company has been legally formed and registered in the UAE. Issued by the licensing authority, it evidences the entity's existence, name, and registration number.
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.
Entry Permit
Also known as: Pink Visa, e-Visa, Visa to Enter
An entry permit is the short-term electronic authorisation that lets a person legally enter the UAE to begin a residency process. It is issued before the residency visa is stamped and is usually valid for 60 days from issue.
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.
Freelance Permit
Also known as: Freelancer Licence, Self-Employment Permit, Freelance Visa Permit
A freelance permit is a licence that lets an individual work independently in the UAE under their own name, without setting up a full company. It is issued by several free zones and by MOHRE, and can support a self-sponsored residency visa.
Initial Approval
Also known as: Preliminary Approval, Initial Approval Certificate, DET Initial Approval
Initial approval is the licensing authority's preliminary consent to a proposed company — confirming the activity and shareholders are acceptable in principle, so the founder can proceed to MOA notarisation, leasing, and final licence issuance.
Instant Licence
Also known as: Instant License, Same-Day Licence, DET Instant Licence
An instant licence is a trade licence issued on the same day, without an immediate office-lease requirement, for selected low-risk activities. It lets founders start a Dubai company quickly and arrange premises within a grace period.
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.
Memorandum of Association (MOA)
Also known as: MOA, MOU, Company Constitution, Articles of Association
The Memorandum of Association (MOA) is the founding legal document of a UAE company. It sets out the shareholders, their share split, the company's activities, capital, and management structure, and must be notarised for mainland entities.
No Objection Certificate (NOC)
Also known as: NOC, Letter of No Objection
A No Objection Certificate is a formal letter from an employer, sponsor, or authority stating it does not object to a specific action — such as a worker taking a second job, a dependent working, or a person changing visa status.
Power of Attorney (POA)
Also known as: POA, Notarised POA, Wakala
A Power of Attorney is a notarised legal document that authorises one person to act on another's behalf in the UAE — signing contracts, opening bank accounts, or completing government transactions without the principal being physically present.
Share Certificate
Also known as: Certificate of Shares, Membership Certificate
A share certificate is the official document proving a person or entity owns a stated number of shares in a UAE company. It evidences ownership and is often required by banks, investors, and authorities alongside the trade licence and MOA.
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.
Trade Name Reservation
Also known as: Name Reservation, Trade Name Approval, Company Name Reservation
Trade name reservation is the step that secures a company's chosen name with the licensing authority before formation continues. The name is checked against rules and existing registrations, then held for the applicant for a fixed period.
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.
Green Visa
Also known as: 5-Year Self-Sponsored Visa, Skilled Worker Green Visa
The Green Visa is a 5-year self-sponsored UAE residency for skilled workers, freelancers, and investors. Unlike a standard employment visa, it is not tied to an employer and the holder sponsors themselves and their 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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