Reviewed 7 October 2026: Licensing, tax and banking requirements must be checked separately.
Dubai Executive Council Resolution 11/2025 allows qualifying free-zone establishments to conduct activities outside their zone within Dubai through the prescribed licences or permits. It does not remove every restriction or apply as a blanket UAE-wide rule.
Check scope with DET and your zone
The resolution excludes financial establishments licensed in DIFC from its scope. Confirm the permitted activity, approvals and suitable licence or permit before operating. Keep outside-zone financial records separately as required and assess the tax consequences with an adviser.
Ownership and mainland activity
Many mainland activities permit 100% foreign ownership, subject to activity-specific restrictions: see the official ownership guide. Free-zone permission to operate outside the zone is also activity- and authority-specific. Dubai’s Executive Council Resolution 11/2025 provides licences or permits for eligible outside-zone activities and requires separate financial records; it is not an unrestricted UAE-wide permission or a rule for every DIFC financial establishment.
Free-zone tax is conditional
A free-zone licence does not guarantee zero Corporate Tax. FTA guidance distinguishes Qualifying Free Zone Persons: 0% on Qualifying Income and 9% on taxable income that is not Qualifying Income. The general 0% band up to AED 375,000 taxable income and 9% above it must not be applied indiscriminately to a Qualifying Free Zone Person. Registration, records and filing obligations still matter; VAT is a separate assessment.
Prepare for banking before you buy a package
Ask the bank for its current documentary requirements. Prepare ownership and beneficial-owner records, licence documents, business activity, expected customers and payments, and source-of-funds evidence. Requirements depend on the bank and risk assessment. A consultant cannot guarantee approval. Read SME Banking Rights 2026 before submitting a complete application.
Compare support by the outcome you need
Shortlist business-setup providers, accountants or tax advisers according to the work required. Check each provider’s licence, experience, fees and scope yourself; directory inclusion is not a guarantee of regulatory approval or suitability.
General information, not personalised legal, tax or financial advice. Confirm requirements with the licensing authority, bank and relevant adviser before committing.