Companies in UAE and Dubai

The UAE runs two parallel incorporation systems: federal Commercial Companies Law mainland entities, and dozens of free zones with their own company registrars (DMCC, DAFZA, ADGM, DIFC, JAFZA). Free zones offer 100% foreign ownership and 0% corporate tax on qualifying income; mainland entities since 2021 also allow 100% foreign ownership in most sectors. Most tech and commerce unicorns pick a DMCC, ADGM or DIFC structure; large retail and property groups operate as mainland LLCs or PJSCs.