The World Desk Floor 2 · The Gulf & Africa

Room 201

United Arab Emirates

Marhaba. How may I help you?

Mainland or free zone, corporate tax and VAT registration, and the customs code.

Capital
Abu Dhabi
Currency
UAE dirham (AED)
Guide
Overview · full guide in preparation
Last checked
Abu Dhabi Dubai Ras Al Khaimah

The concierge

What do you need in United Arab Emirates?

01 · Set up

Ways to be present

Registry: Mainland: the emirate’s economic department (for example, Dubai’s Department of Economy and Tourism). Free zones: each free zone authority. DIFC and ADGM: their own common-law registrars.

Mainland LLC

Selling directly to the UAE market and to government.

  • 100% foreign ownership allowed for most activities since 2021
  • A short list of strategic activities still needs UAE participation
  • Trades across the UAE without an intermediary

Free zone company

Regional trading, holding and service businesses.

  • 100% foreign owned
  • Selling into the mainland generally needs a distributor, a mainland branch or a dual licence
  • Qualifying income may be taxed at 0%; other income at 9%, with substance and audit conditions

Branch of a foreign company

A foreign company that wants to operate as itself.

  • Available on the mainland and in free zones
  • The parent remains liable

01 · Set up

First registrations

  1. 01

    Trade licence

    Issued by the licensing authority for the chosen activities. The activities must match what you actually do.

  2. 02

    Corporate tax

    Register with the Federal Tax Authority within three months of incorporation; late registration carries a fixed AED 10,000 penalty. Returns are due nine months after year-end.

  3. 03

    VAT

    Mandatory above AED 375,000 of taxable supplies and imports in 12 months (or expected in the next 30 days); voluntary from AED 187,500.

  4. 04

    Immigration and bank

    Establishment card and visas; corporate bank account.

02 · Trade

Moving goods

  1. 01

    Make sure the licence lists trading or import-export activity

  2. 02

    Obtain a customs client code (in Dubai, through Dubai Trade)

  3. 03

    Declare goods through a clearing agent; the GCC common external tariff generally applies 5% on CIF value

  4. 04

    Import VAT is accounted for on the VAT return by registered businesses

03 · Close

Done when

Watch

  • VAT changes from 1 January 2026 (Federal Decree-Law 16/2025) and new tax penalties from 14 April 2026 (Cabinet Decision 129/2025): see the GST ↔ UAE VAT note on the main page

Sources

Checked against

  • Federal Tax Authority: corporate tax registration tax.gov.ae
  • Dubai Trade: customs code dubaitrade.ae
  • UAE Ministry of Finance: VAT amendments from January 2026 mof.gov.ae
  • Plus each authority’s own portal. Several points come from practitioner reports; where they disagreed, the text above says so.