Full access to the UAE domestic economy with 100% foreign ownership, unrestricted trading capability, and DED commercial licensing.
UAE mainland incorporation provides what free zones cannot: unrestricted access to the domestic market. Mainland entities can trade directly with any business or individual within the UAE without the need for a local distribution agent or intermediary arrangement.
Since the 2020 amendments to the UAE Commercial Companies Law, 100% foreign ownership is permitted for mainland entities across the majority of commercial and industrial activities. This has fundamentally transformed the mainland proposition, eliminating the historical requirement for a 51% UAE national partner in most sectors.
Polaris guides clients through the full mainland incorporation process — from initial activity selection and trade name reservation through DED licensing, establishment card issuance, and operational launch — and stays with the company afterwards, providing corporate secretarial, PRO, licence renewal, filing and documentation support for mainland entities. Our advisory extends beyond the administrative to address the strategic: whether mainland is genuinely the right structure, or whether a free zone or hybrid arrangement better serves the client's commercial objectives.
Mainland incorporation is typically optimal for businesses that need to trade directly with UAE government entities, operate physical retail locations, provide services across the UAE without geographic restriction, or engage in activities not permitted within free zone frameworks. Construction, real estate brokerage, certain professional services, and food and beverage operations are among the activities that benefit most from mainland licensing.
For businesses that primarily serve international markets or do not require domestic trading capability, a free zone structure may offer greater tax efficiency and administrative simplicity. We assess each client's specific commercial requirements before recommending a structure.
Identification of optimal DED activity codes and trade name reservation aligned with your commercial objectives.
Submission of MOA, shareholder documentation, NOC letters, and premises lease agreement to DED for initial approval.
DED commercial licence issuance, establishment card, and immigration card processing.
Investor and employee visa processing, corporate bank account opening facilitation, and compliance registrations.
Answers drawn from the published rules of the UAE authorities and regulators. Each answer links to its official source. Last reviewed 25 October 2026.
No, for most activities. The UAE Government portal states that Federal Decree-Law No. 26 of 2020, amending the Commercial Companies Law, annuls the requirement for commercial companies to have a major Emirati shareholder or agent, so foreign investors can now hold up to 100 per cent of an onshore company. The exception is the list of activities with a strategic impact, which the portal says relate to seven sectors; for those, Article 10 of the Commercial Companies Law lets the competent authority set a required ratio of UAE national participation in the capital or the board. Before we reserve a trade name we check your intended activity code against the strategic-impact list of the relevant economic department, so the ownership structure is settled from day one.
Sources: UAE Government Portal (u.ae) — Full foreign ownership of commercial companies; UAE Legislation Portal (uaelegislation.gov.ae) — Federal Decree-Law No. (32) of 2021 on Commercial Companies (accessed 24 October 2026)
Those the Cabinet classifies as having a strategic impact. Article 10 of Federal Decree-Law No. 32 of 2021 on Commercial Companies provides that a committee formed by the Cabinet proposes the activities with a strategic impact and the controls for licensing companies that engage in them, and the Cabinet then issues the resolution defining them. The UAE Government portal notes that Dubai offers 100 per cent foreign ownership for more than 1,000 commercial and industrial activities, excluding strategic-impact activities in seven sectors, and that Abu Dhabi identifies 1,105 activities open to full foreign ownership. Everything else on the mainland is open. We confirm the position activity by activity rather than relying on general statements.
Sources: UAE Legislation Portal (uaelegislation.gov.ae) — Federal Decree-Law No. (32) of 2021 on Commercial Companies; UAE Government Portal (u.ae) — Full foreign ownership of commercial companies (accessed 24 October 2026)
The UAE Government portal sets out the sequence: identify the business activity, choose a legal form that matches it, reserve a trade name through the economic department of the emirate, obtain initial approval, sign the Memorandum of Association (or a local service agent agreement where the legal form requires one), lease premises, obtain any additional approvals that apply to the activity, then submit the documents, pay the fees and collect the licence from the economic department. The portal is clear that initial approval only means the government has no objection to the business being established; it does not let you operate. We run each stage and hold the file until the licence is issued.
Source: UAE Government Portal (u.ae) — Steps to start a business on the mainland (accessed 24 October 2026)
Yes. The UAE Government portal states that all businesses in the UAE must have a physical address to operate, and that office or warehouse rental agreements must be provided to the licensing authority; in Dubai the lease must be registered with Ejari. A virtual address will not satisfy a mainland licence application. The premises also drive the number of residence visas the company can sponsor, so we size the lease to your headcount plan before you sign it, and we coordinate the Ejari registration with the licence application so the two documents match.
Source: UAE Government Portal (u.ae) — Steps to start a business on the mainland (accessed 24 October 2026)
No fixed federal minimum. Article 76 of Federal Decree-Law No. 32 of 2021 requires only that the company have adequate capital to achieve the purpose of its incorporation, consisting of stakes of equal value, and leaves it to the Cabinet to set a minimum by resolution if it chooses. In practice the economic department expects the capital stated in the Memorandum of Association to be credible for the activity, and banks look at it when opening the account. We set the capital at a level that supports the business plan and the visa quota you need, rather than at a nominal figure that later has to be amended.
Source: UAE Legislation Portal (uaelegislation.gov.ae) — Federal Decree-Law No. (32) of 2021 on Commercial Companies (accessed 24 October 2026)
Between one and fifty. Article 71 of Federal Decree-Law No. 32 of 2021 defines a limited liability company as one whose number of partners is at least two and does not exceed fifty, and then provides that any single natural or legal person may incorporate and own a limited liability company. Each partner is liable only to the extent of their capital contribution. A sole-shareholder LLC is therefore available to an individual or to a foreign or UAE parent company. We draft the Memorandum of Association to fit the ownership you intend, including where a holding company rather than an individual will be the shareholder.
Source: UAE Legislation Portal (uaelegislation.gov.ae) — Federal Decree-Law No. (32) of 2021 on Commercial Companies (accessed 24 October 2026)
No. Article 11 of Federal Decree-Law No. 32 of 2021 requires a company to obtain all the approvals and licences required to engage in its business activities in the State before it starts to practise them. The UAE Government portal says the same of initial approval: it means the government has no objection to the business being established, but it does not permit the business to operate. Trading before the licence is issued exposes the founders personally. We use the gap between initial approval and licence issuance for the lease, bank pre-approval and visa planning, so the company is ready to trade on the day the licence is released.
Sources: UAE Legislation Portal (uaelegislation.gov.ae) — Federal Decree-Law No. (32) of 2021 on Commercial Companies; UAE Government Portal (u.ae) — Steps to start a business on the mainland (accessed 24 October 2026)
It depends on the route and the activity. The UAE Government portal states that the Basher platform enables investors to establish their businesses in the UAE in 15 minutes where the activity qualifies for fully online processing. Where additional approvals are needed from the government entities that govern certain business activities, the portal notes they must be obtained before the licence issues, and those approvals set the real timetable. No authority publishes a binding processing time for the conventional route. We tell you at the outset whether your activity needs an external approval and sequence the file accordingly, so the licence date is predictable rather than hoped for.
Source: UAE Government Portal (u.ae) — Steps to start a business on the mainland (accessed 24 October 2026)
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