A UAE free zone company may be able to obtain a mainland licence or operating permit, but eligibility is not automatic and there is no single dual-licensing system that applies identically across every emirate and free zone.
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UAE dual licensing
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UAE dual licensing can allow an eligible free zone company to conduct approved activities in the mainland. This guide explains the available routes, eligibility conditions, application process, costs, tax treatment and c
A UAE free zone company may be able to obtain a mainland licence or operating permit, but eligibility is not automatic and there is no single dual-licensing system that applies identically across every emirate and free zone.
The correct arrangement depends on where the company is registered, where it intends to operate, the activities it will perform, whether it needs mainland premises, and whether the relevant free zone and mainland licensing authority support the proposed route.
Dubai introduced a broader regulatory framework under Executive Council Resolution No. 11 of 2025. It allows eligible establishments registered in Dubai free zones to apply for certain licences or permits from the Dubai Department of Economy and Tourism, subject to activity approval and other conditions. Abu Dhabi also officially offers a Dual Licence that allows qualifying establishments registered in Abu Dhabi free zones to conduct approved activities outside their free zones.
These arrangements can reduce the need to establish an entirely separate mainland company. However, a mainland permit does not give a free zone company unlimited authority to perform every activity, operate throughout every emirate or disregard sector-specific approvals.
We focus on practical structuring — activity fit, jurisdiction choice, documentation, and post-licence banking and tax readiness.
Match your commercial model to authorised activities and a suitable mainland, Free Zone or hybrid path.
Trade name, approvals, constitutional documents and licence application support with clear sequencing.
Guidance on investor/employee visas, establishment cards and related immigration steps where required.
Help organise ownership, source-of-funds and business-plan materials for corporate account applications.
Corporate Tax, VAT assessment and bookkeeping setup so compliance starts with the first transactions.
Support for activity changes, share transfers, renewals and compliance calendars after incorporation.
Exact steps vary by activity, ownership, jurisdiction and regulator. Use this sequence as a practical planning guide.
Identify exactly what the company intends to do outside the free zone.
Determine where the activities will physically and commercially take place.
Check whether the proposed mainland activity is already included in the free zone licence and constitutional documents.
Do not assume that a general category such as "consultancy" or "trading" includes every activity within that category.
Apply for the required approval or no-objection certificate from the free zone licensing authority.
If the activity is regulated, obtain the necessary approvals from the competent regulator.
Requirements vary by shareholder type, activity and authority. Consistency across forms and supporting files is critical.
Total cost depends on activity scope, jurisdiction, office package, visas and post-licensing banking/tax work — not the headline licence fee alone.
Government and free-zone fees change periodically. KPM Global Services provides a written, activity-specific quotation before you proceed.
Timing depends on document readiness, activity approvals, office selection and banking due diligence.
Planning
Confirm what you will sell, where, and which structure fits.
Application
Reserve name, submit ownership files and respond to clarifications.
Licence
Finalise workspace and receive the trade licence for approved activities.
Post-licence
Complete immigration, banking, tax registration and bookkeeping setup.
In-depth explanations covering ownership, jurisdiction, licensing, visas, banking, tax and compliance.
Identify exactly what the company intends to do outside the free zone.
"Operating on the mainland" is too broad for licensing purposes. The application should clarify whether the company will provide consultancy, trade goods, open premises, perform project work, participate in tenders or establish a permanent branch.
Determine where the activities will physically and commercially take place.
A Dubai permit concerns activities within Dubai. Operations in another emirate may require authorisation from that emirate's competent authority.
Check whether the proposed mainland activity is already included in the free zone licence and constitutional documents.
If the activities do not align, an amendment may be necessary before applying for mainland authorisation.
Do not assume that a general category such as "consultancy" or "trading" includes every activity within that category.
Apply for the required approval or no-objection certificate from the free zone licensing authority.
The free zone may review the company's licence status, compliance record, facilities, proposed activity and constitutional documents.
If the activity is regulated, obtain the necessary approvals from the competent regulator.
The mainland authority may not issue the final licence or permit until these approvals are available.
Choose between a temporary permit and a branch licence based on the operational model.
A temporary permit may suit limited or trial operations. A branch licence may be better for permanent activity, ongoing contracts or premises-based operations.
Compile the company, manager, shareholder and approval documents. Ensure names, licence numbers, activities and ownership information are consistent across all records.
Eligible Dubai applicants may use the Invest in Dubai platform. Other applications may be submitted through the competent economic department or its service channels.
Pay the authority fees and any additional charges imposed by the free zone, regulator or service provider.
Create separate records for mainland activities where required. Update invoicing, contracts, tax coding and internal approval processes before beginning operations.
AED 10,000 per year for issuing or renewing a branch licence operating from the free zone
These figures relate to the specified DET authorisations. They may not represent the complete cost of becoming operational.
The fee for a conventional branch with physical mainland premises depends on the applicable licensing and premises requirements.
CTA: Request a tailored cost assessment based on your free zone, activities and intended mainland operations.
A straightforward application for an eligible non-regulated activity may be processed more efficiently than a branch requiring premises, regulatory approval or technical inspection. Companies should avoid committing to a project start date until the relevant authorisation has been issued.
Dual licensing can affect the Corporate Tax treatment of a free zone company.
A free zone entity is not automatically exempt from Corporate Tax. A company seeking the zero-percent rate available to a Qualifying Free Zone Person must satisfy all applicable conditions, including requirements relating to qualifying income, adequate substance, transfer pricing, audited financial statements and the de minimis limit for non-qualifying revenue.
Identify exactly what the company will do outside the free zone.
A vague description such as "consulting" or "trading" is not sufficient for a licensing decision.
Compare the existing free zone activities with the mainland activity classifications.
If the intended mainland activity is not covered by the parent company's objects or licence, the free zone licence or constitutional documents may need to be amended before the application proceeds.
The least expensive option is not always the legally appropriate one.
The existing free zone authority must approve the proposed mainland arrangement where required.
The approval may take the form of an NOC, consent letter or electronic confirmation.
Regulated activities require approval from the body responsible for that sector.
Depending on the business, this could involve a health, education, municipality, transport, financial, professional or industry regulator.
Obtaining a DET permit does not remove these requirements.
The company should assemble its licence, constitutional documents, manager identification, free zone approval, activity information and regulatory approvals.
Documents should be current and consistent. Differences in the company name, manager details or activity description may delay the application.
Practical guidance on UAE dual licensing from a Dubai-based team that works with authorities, banks, and regulators daily.
Structured checklists, realistic timelines, and transparent scope so you know what is included before you proceed.
Link setup, visas, banking, accounting, VAT, Corporate Tax, PRO, and legal support through one coordinated advisory journey.
Advice is tailored to your activity, shareholders, jurisdiction, and operational plans — not a one-size-fits-all package.
Recommendations follow the practical decision order used in our UAE formation guides — not generic cheapest-package selling.
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Practical answers about uae dual licensing in the UAE.
A UAE free zone company may be able to obtain a mainland licence or operating permit, but eligibility is not automatic and there is no single dual-licensing system that applies identically across every emirate and free zone.
Speak with KPM Global Services for practical UAE guidance — free consultation, no obligation.