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Global Business Roadmap · 2026
How to Start a Business in United Arab Emirates
UAE Mainland LLC vs Free Zone, 9% corporate tax, 100% foreign ownership, and the Golden Visa for entrepreneurs in 2026.
01 · Legal Structure
Entity Structures
- Mainland LLC — full UAE market access, 100% foreign ownership in most sectors (2026).
- Free Zone Company — 0% corporate tax (under threshold) + repatriation freedom.
- Offshore Company — asset holding, not for local trade.
02 · Tax & VAT
Corporate Tax & VAT
- 9% corporate tax on profits exceeding AED 375,000 (effective June 2023).
- 0% rate for Qualifying Free Zone Persons meeting substance requirements.
- 5% VAT — registration mandatory at AED 375,000 turnover.
03 · Labor & Licensing
Trade License
- Commercial, Professional, or Industrial license via DED or Free Zone Authority.
- 100% foreign ownership available across most mainland activities (post-2021 reform).
- Golden Visa: 10-year residency for investors and skilled professionals.
Executive Note: Free Zones (DMCC, ADGM, IFZA) remain optimal for tech, holding, and service businesses.
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