DubaiMainlandCompany+EmploymentVisa

Advising UAE-based founders and companies on business immigration from our Dubai office.

Overview

A Dubai mainland company is licensed by Dubai's Department of Economy and Tourism (DET) and operates in the onshore UAE market within its licensed activities. Since Federal Decree-Law No. 26 of 2020, most commercial and industrial companies no longer need an Emirati shareholder or agent, and Dubai publishes a list of more than 1,000 activities open to full foreign ownership.

Once licensed and registered for immigration and labour, the company can sponsor employees for 2-year UAE residence, and residents can sponsor their families.

Ownership: what is open and what is not

Full foreign ownership is the default for commercial and industrial activities under Federal Decree-Law No. 26 of 2020, subject to the strategic-impact list in Cabinet Resolution No. 55 of 2021, in force since 1 June 2021:

1. Security and defence activities, and activities of a military nature
2. Banks, exchange houses, finance companies and insurance
3. Money printing
4. Telecommunications
5. Hajj and Umrah activities
6. Quran memorisation centres
7. Services related to fisheries, which require 100% national participation

A small number of other activities and legal forms still require Emirati participation or a local agent. XIPHIAS confirms the position for your activity with DET before you commit.

What the licence costs

DET does not publish a consolidated trade licence fee schedule. It assesses fees per activity and per service at the point of application, so any single "licence price" is an estimate until DET has assessed your activity. The main cost drivers are:

• Business activity. Each activity carries its own fee, and regulated activities need approvals from the relevant authority.
• Legal form. LLC, sole establishment, civil company or branch of a foreign company.
• Trade name. Reservation, with surcharges for foreign or non-Arabic names.
• Premises. A registered tenancy (Ejari) is required. Rent is usually the largest single cost, and it is not a licence fee.
• Market fee. A percentage of annual rent.
• Other charges. Chamber of Commerce membership, initial approval, notarisation of the memorandum of association, and the AED 10 Knowledge and AED 10 Innovation fees.

XIPHIAS quotes the licence once your activity, legal form and premises are settled, with government charges and our professional fees shown separately.

Government immigration and labour fees

Fee	Amount
Establishment card (ICP)	AED 100 application + AED 100 per year + AED 100 smart services (AED 300)
ICP e-system subscription	AED 2,000
Residence permit, private sector (GDRFA)	AED 200
Knowledge and Innovation fees	AED 10 each (AED 20)
Inside-country fee, if the applicant is already in the UAE	AED 500
Delivery	AED 20
Entry permit for residence (GDRFA)	AED 200 plus 5% VAT
Status change inside the UAE (GDRFA)	AED 500, plus AED 10 + AED 10
Worker protection: bank guarantee	AED 3,000 per worker, or workers' insurance instead
Workers' insurance (Taa-meen)	AED 137.50 skilled; AED 180 low-skilled; AED 250 high-risk; AED 105 domestic workers

A mainland employer needs two registrations: an establishment card for immigration and a MoHRE labour establishment file. ICP issues the establishment card in 2 days, through authorised service providers, on a valid trade licence, a signature authorisation letter and the authorised signatory's Emirates ID or unified number. Under Ministerial Resolution No. 318 of 2022 the employer chooses between the AED 3,000 bank guarantee and workers' insurance, which covers up to AED 20,000 per worker against employer insolvency or unpaid dues. Medical fitness and Emirates ID fees are charged separately.

Wage Protection System: the 2026 rules

Ministerial Resolution No. 340 of 2026, in force since 1 June 2026, applies to all private-sector companies licensed with MoHRE:

• One payday. Wages for the preceding month are due on the first day of each Gregorian month.
• A higher compliance threshold. 85% of total wages, up from 80%.
• Escalating enforcement for late or partial payment.

Plan payroll before the first employee starts.

Residence and family

• Employees receive a 2-year residence permit, renewable. GDRFA processes residence permits in 48 hours.
• Owners and partners whose contribution is at least AED 1,000,000 can qualify for the 5-year Green Residence. Other owners use the standard partner route through the company; XIPHIAS confirms the right category for your licence.
• Visa quotas are assessed by MoHRE on the company's office space and activity.

To sponsor family, the resident needs a salary of at least AED 4,000 a month, or AED 3,000 plus accommodation. This is a single test for the sponsor. It covers a spouse, unmarried daughters, sons under 25 and children with special needs, with no separate threshold for a wife or for children. Family members over 18 must pass a medical fitness test. A partner who sponsors family as a partner must also hold a share of at least AED 48,000 under the partnership agreement (GDRFA).

Corporate tax

• Corporate tax is 0% on taxable income up to AED 375,000 and 9% above, under Federal Decree-Law No. 47 of 2022, for financial years starting on or after 1 June 2023.
• The free zone 0% regime applies only to Qualifying Free Zone Persons, so a mainland company is taxed at the standard rates.
• Small Business Relief, for revenue up to AED 3,000,000, applies only to tax periods ending on or before 31 December 2026.
• The UAE levies no personal income tax. VAT is 5%.

Indian tax residence: an important caution

A UAE residence visa is an immigration status. It does not by itself end Indian tax residence. Under Section 6 of the Income-tax Act, 1961, residence turns on the days you spend in India: 182 days or more in the financial year, or 60 days in the year together with 365 days over the preceding four years, with longer limits for Indian citizens who leave India for employment or who are visiting. An Indian citizen whose Indian income exceeds Rs. 15 lakh and who is not liable to tax in any other country is treated as resident regardless of days spent in India. This deemed-residence rule matters precisely because the UAE levies no personal income tax.

Take Indian tax advice before you relocate. Indian residents who invest in a foreign company also have Indian exchange-control and foreign-asset reporting obligations to plan for.

Risks

• Licence quotes vary. DET assesses fees per activity, so compare quotes that show government charges, rent and service fees separately.
• Wage Protection System. Late or partial payroll triggers escalating enforcement under the 2026 rules.
• Strategic activities. Activities on the Cabinet Resolution No. 55 of 2021 list remain restricted.
• Small Business Relief ends. Plan for tax periods ending after 31 December 2026.
• Keep everything current. Licence, tenancy, establishment card, labour file and residence permits must all be renewed on time.
• Grace periods. If a residence permit is cancelled, ICP allows a grace period of 30 days as standard, 60 days where there is a guarantor or host, 90 days for skilled workers at levels 1 to 3 and for property owners, and 180 days for Golden and Green residence holders and their families. Overstaying costs AED 50 per day.

Fees and rules on this page reflect the official sources listed below as at 1 October 2026.

Talk to our UAE business immigration consultants in Dubai

XIPHIAS Immigration has advised families and businesses since 2009, and our Dubai team works with UAE residents. We were named Best Immigration Consultant by The Times of India in 2022. Our immigration consultants in Dubai will take you through the requirements, costs and timeline for your specific case.

• Book a consultation
• Verify an immigration consultant
• Second passport for UAE residents

Sources

• UAE Legislation — Cabinet Resolution No. 55 of 2021 (strategic-impact activities)
• u.ae — Full foreign ownership of commercial companies
• Ministry of Economy & Tourism — Full ownership in all economic sectors
• Invest in Dubai — Request to issue a trade licence
• Dubai DET — Licences and permits
• ICP — Issuing an establishment card
• GDRFA Dubai — Issuing residence permits for the private sector
• GDRFA Dubai — Status amendment
• GDRFA Dubai — Green residence (partner or investor)
• MoHRE — Resolution on bank guarantees and workers' insurance (9 August 2022)
• u.ae — Insurance system for private-sector employees
• u.ae — Residence visa for family members
• ICP — Cancellation of residency permits
• u.ae — Corporate tax
• Ministry of Finance — Small Business Relief decision
• Income Tax Department (India) — Residential status