Business · people search “mainland vs free zone Dubai”
Mainland vs free zone is who you invoice
Both can be 100% foreign-owned in 2026 for most activities. Mainland reaches the UAE street. Free zones package the licence — and 0% tax only if you actually qualify.
- Mainland
- DET · local market · Ejari office
- Free zone
- Authority package · flexi desk possible
- 0% CT
- Qualifying free-zone income, not the word ‘free’
Mainland (DET, still called DED on old pages) lets you sell inside the UAE. You take a real office. You sit in the ordinary 9% corporate-tax system above AED 375,000 profit. Free zones were built for international and zone-to-zone work, with a packaged licence and, for some firms, 0% tax on qualifying income if substance rules are met.
The old 51/49 local-partner story is no longer the default on mainland. A short strategic list still needs a UAE partner. Formation houses quoting 51/49 as a habit are selling 2019. Confirm the activity code.
Pick the jurisdiction for the invoices you will issue this year, not for a skyline in the logo. Use the mainland vs free zone comparison on this site, then the authority’s own page.
Practical notes, not official law. Confirm on ICP, MOHRE, RTA, KHDA and your employer before you act.
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