Reviewed 7 October 2026: Licensing, tax and banking requirements must be checked separately.
Mainland, free-zone and offshore structures serve different operating needs. Choose by your licensed activity, customer delivery, residence requirements, ownership and compliance position.
| Structure | Question to resolve before paying |
|---|---|
| Mainland | Which activity, emirate, approvals and premises fit the work? |
| Free zone | What activity and outside-zone permissions are needed? |
| Offshore | What holding or international purpose is permitted, and what local activity is restricted? |
Offshore is not a blanket tax exemption
Confirm the particular offshore authority’s permitted activities, registered-agent and presence requirements, Corporate Tax treatment and bank onboarding. Do not assume “offshore” means a right to operate a local business, obtain visas or avoid all tax.
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.