UAE Mainland is a UAE company licensed by an emirate Department of Economic Development (DED), able to trade freely across the UAE, hold government contracts, and now allow 100 percent foreign ownership in most activities.
A UAE Mainland Company is licensed by the Department of Economic Development (DED) of the relevant emirate, such as Dubai DED (Dubai Economy and Tourism), Abu Dhabi DED (ADDED), Sharjah Economic Development Department (SEDD), and so on.
Mainland companies can trade freely across the UAE without going through a free zone distributor, can bid for federal and emirate-level government contracts, and can lease office space anywhere in the country, not just inside a designated zone. Since the 2020 Federal Decree-Law No.
26 of 2020 amending the Commercial Companies Law, most commercial activities allow 100 percent foreign ownership without a UAE national sponsor or service agent, except for a list of strategic activities (such as oil and gas, certain defense, and some transport activities) which still require local participation.
Mainland companies are subject to UAE corporate tax (9 percent above the 375,000 AED threshold from 2023), VAT (5 percent), and Wage Protection System (WPS) for employees. They are typically used for retail, hospitality, professional services, contracting, and any business that needs to invoice UAE-based customers without restriction.
You will encounter mainland UAE setups when planning a UAE business that needs to sell directly to local customers, operate retail outlets, hold UAE government contracts, sponsor unrestricted visas, or operate restaurants, clinics, or schools. The mainland-versus-free-zone choice is one of the first decisions in UAE company formation and depends on customer base, premises needs, and regulatory category.
See what a company actually costs in year one, and how the jurisdictions compare on tax, capital and timeline.
