A mainland company is a business entity licensed by the Department of Economic Development (DED) or equivalent emirate authority, operating under UAE federal and emirate commercial laws. Unlike free zone companies, mainland businesses can trade directly with UAE government entities, other mainland companies, and consumers anywhere in the UAE without restriction.
Mainland companies can: operate across all UAE emirates, apply for any government tender, set up multiple branches, sponsor UAE residence visas, and engage in retail activities across the country. Since 2021, 100% foreign ownership is permitted for most activities.
If your customers are UAE-based consumers, government entities, or mainland companies, a mainland licence is generally preferable. Full comparison: Free Zone vs Mainland.
Mainland companies are fully subject to UAE Corporate Tax at 9% on taxable income above AED 375,000. They must register with the FTA, maintain IFRS-compliant financial statements, and file an annual corporate tax return.
Finanshels provides full-service bookkeeping, tax, and compliance support for UAE mainland businesses of all sizes.
