Dubai GSTMainland · DET

Mainland is the UAE high street

You invoice Dubai and the other emirates. You take a real office. You sit in the ordinary tax system. That is the product — not a cheaper free zone with extra stickers.

Authority

DET (was DED)

Ownership

100% for most activities

Office

Ejari, not a PO box

Corporate tax

9% above AED 375k

What you actually get

A mainland licence is issued by Dubai’s Department of Economy and Tourism — DET, still called DED on half the internet and on the old e-services host. With it you can trade with UAE customers, open branches in other emirates (with extra filings), and sit in tenders that exclude free-zone entities. You also take the compliance that comes with being ordinary: Ejari, establishment card, immigration file, FTA corporate tax if you are in scope, VAT if you cross the threshold.

100% foreign ownership covers most activities. Defence, some security, and a handful of other strategic lists still want a local partner. Formation houses that still quote 51/49 as a default are selling an old product, or they have quietly put the partner on your invoice. Ask which activity code they filed.

Office, visas, bank

Plan for a leased office and an Ejari. Virtual mainland addresses get refused by DET or by the bank, often both. Visa quota on the establishment card tracks office size — a glass cubicle does not sponsor a team of twelve. Banks like mainland trading stories more than empty free-zone consultancies, and still want a business plan, a proof of address, and a human who can explain the invoices.

If you already hold a UAE job visa, you typically need a NOC from that employer before you appear as a mainland partner. Skipping that is how people lose the day job and the new licence together.

Tax, plainly

No personal income tax on a salary. Corporate tax: 0% on taxable profit up to AED 375,000, then 9% on the rest, under the federal law. VAT 5% once taxable supplies cross the FTA registration line (currently AED 375,000 for mandatory registration — confirm on tax.gov.ae). UBO and economic-substance filings apply. A mainland company does not get the qualifying free-zone 0% story. That is the trade for local market access.

When mainland is the wrong buy

You only invoice foreign clients, you want a flexi desk, and you might qualify as a Qualifying Free Zone Person. Or you are a one-person consultant who needs a permit, not a company. Read mainland vs free zone, then free zones and freelance before you sign an annual office you will not sit in.

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We will never ask you to transfer money, share OTP codes, or send passport scans to “process a visa” or a licence. Confirm filings on DET, the free-zone authority, DLD and FTA.