Dubai Mainland Setup Checklist 2026

Decide between mainland and free zone

Mainland (DET) lets you trade anywhere in the UAE and bid on government work. Free zone restricts you but gives 100% foreign ownership and tax incentives. For most service businesses targeting UAE customers, mainland is the right answer.

Pick your business activities

Choose from DET's master activity list — these will be printed on your trade licence. Some activities need extra approvals (e.g., medical, education). Aim for activity codes that match what you actually do, not what sounds impressive.

Decide on legal form (LLC vs Sole Establishment vs Branch)

LLC is the standard. Sole Establishment for one Emirati owner. Branch for foreign companies setting up an arm. For 99% of expat founders today, LLC with 100% foreign ownership is correct.

Decide on shareholding split

If multiple founders, agree the equity split now and document it. Once filed with DET it's costly to change.

Choose 3 trade name candidates

Trade names cannot include religious or government references, must end in LLC for LLCs, and shouldn't conflict with existing entities. Have 3 options ready in case the first is rejected.

Reserve trade name with DET

AED 200 base DET fee to reserve the name (Executive Council Resolution 13/2011), plus the knowledge and innovation dirham fees and ~AED 30 typing — a few hundred dirhams all-in for a standard Arabic name; a foreign or Arabised name adds AED 1,000-2,000. Valid 6 months. Done at any DET service centre or online.

Source: Dubai Legislation Portal — DED fees (Resolution 13/2011)

Get DET initial approval

AED 100 base DET fee (Executive Council Resolution 13/2011), roughly AED 120 once the knowledge and innovation dirham fees are added. This is DET's preliminary OK to proceed with formation. Required to lease an office and complete the next steps.

Source: Dubai Legislation Portal — DED fees (Resolution 13/2011)

Special-activity approvals (if applicable)

Some activities need approvals from KHDA (education), Dubai Municipality (food), DHA (healthcare), or others. Check at this stage — not at the end.

Lease an office and get an Ejari certificate

DET will not issue a final trade licence without a registered Ejari for your office. Smart-desk and serviced offices count.

Draft and notarise the MOA

The Memorandum of Association sets out shareholders, capital, activities, and management. Notarised at a DET-approved typing centre or notary, ~AED 1,500.

Pay capital deposit (if required)

Most LLC activities don't require minimum capital, but some do (e.g., insurance brokers). Verify with DET at this stage.

Submit final licence application to DET

Includes MOA, Ejari, initial approval certificate, and shareholder passports. DET reviews and issues licence.

Pay DET trade licence fees

The DET licence issuance/renewal fee has an AED 600 base (Executive Council Resolution 13/2011); the AED 10,000–15,000 all-in adds the market fee (about 5% of your annual office rent), chamber-of-commerce membership, and service fees. Varies by activity.

Source: Dubai Legislation Portal — DED fees (Resolution 13/2011)

Receive trade licence and commercial registry entry

Trade licence is the green-card moment — you're now a legal Dubai company. The registry entry includes your unique licence number.

Open establishment card with MOHRE

Required before you can hire any employee. Done via Tasheel; references your trade licence and Ejari.

Register on the WPS (Wage Protection System)

Pick a corporate bank account or approved exchange house. Required before paying first employee salary.

Apply for entry permits at GDRFA / ICP

If shareholders are non-residents, apply for investor entry permits via Amer.

Complete medical fitness exams

Required for all residency visas. Done at an authorised medical centre. Results valid 60–90 days.

Biometrics for Emirates ID

Done at an ICP centre. Photo, fingerprints, signature. ID is issued ~3–7 days later.

Stamp residency visa in passport

Final step before the holder is officially a UAE resident.

Open corporate bank account

The hardest, slowest step in 2026. Banks require trade licence, MOA, Ejari, and shareholder Emirates IDs. Allow 4–8 weeks. Compare 3 banks (e.g., Mashreq Neo, Emirates NBD, Wio).

Set up accounting system

Required for VAT and corporate tax compliance. Zoho Books, Xero, QuickBooks all work for Dubai SMEs. Set up before first invoice.

Register on EmaraTax (FTA portal)

Required for any business expecting taxable income. Get your TRN early; you'll need it on every invoice.

Decide VAT registration timing

Mandatory at AED 375,000 taxable turnover; voluntary at AED 187,500. Filing is quarterly via EmaraTax.

Source: Federal Tax Authority — VAT registration

Apply for work permit at MOHRE

Done via Tasheel. Requires the candidate's passport, photo, qualifications, signed offer letter.

Issue MOHRE-standard employment contract

Must be on MOHRE's approved template. Limited and unlimited contracts have different rules. Sign before the work permit is issued.

Apply for entry permit at GDRFA

If candidate is outside the UAE. Allows a 60-day window to enter and complete residency-visa formalities.

Medical fitness for employee

Same as for shareholders — at an authorised medical centre.

Emirates ID biometrics for employee

ICP centre. Issuance ~3–7 days later.

Stamp employment residency visa

Final step. Employee is now legally working for you.

Pay first salary via WPS

Within 30 days of contract start. Failure triggers MOHRE penalties and visa-issuance blocks.

Set up Emiratisation tracking (50+ employees)

Targets ramp from 4% to 10% by December 2026. Non-compliance is AED 9,000/month per missing role. Register on Nafis to access salary subsidies.

Source: u.ae — Emiratis' employment in the private sector

Calendar renewal dates

Trade licence (annual), Ejari (annual), establishment card (annual), each visa (every 2 years). Miss one and DET blocks all subsequent transactions.

Plan first corporate tax return

Due 9 months after fiscal year-end. Even loss-making companies must register and file.

Set up ongoing PRO services or in-house process

Either retain a PRO firm or assign an internal team member to track every government touchpoint. Don't let it drift.

Run first quarterly compliance review

Visa expiries, licence expiries, WPS status, tax registration status, Emiratisation progress. Catch problems while they're cheap.

Document standard operating procedures

Every recurring government process — visa renewals, document attestations, etc. — should be documented before you scale.

Start tracking unit economics

Cost per employee (PRO + government), cost of compliance per million AED revenue, fines/penalties paid (target: zero). These numbers tell you whether you're managing the operation or it's managing you.