Start a business en Dubái as a foreign investor

A foreign national can establish a company en Dubái as an individual shareholder or through an overseas corporate shareholder, subject to the requirements applicable to the selected activity and legal structure.

Many mainland and Zona franca businesses can be wholly foreign-owned. Nevertheless, ownership rules should be checked against the exact activity because strategically significant and specially regulated sectors may be subject to different conditions. The EAU Government confirms that full foreign ownership is available for eligible commercial companies, while activity-specific restrictions may continue to apply. EAU Government guidance on foreign ownership

The normal process involves:

El procedimiento exacto depende de la actividad, accionistas, jurisdicción, locales, autoridad reguladora y número de visados requeridos.

Dubái es utilizada por emprendedores para muchos propósitos distintos. Algunos quieren atender clientes dentro de los EAU. Otros establecen una sede regional, operación comercial internacional, consultoría profesional, empresa tecnológica, plataforma de comercio electrónico o estructura holding.

Its appeal is supported by:

Estas ventajas no significan que toda estructura de Dubái sea adecuada para todo inversor. El propósito comercial de la empresa debe guiar la decisión de constitución.

Muchos inversores extranjeros pueden ser propietarios al 100% de una empresa mainland o de Zona franca sin nombrar un accionista nacional de los EAU.

Este es un cambio importante respecto a la posición histórica en la que ciertas empresas mainland generalmente requerían propiedad mayoritaria de nacionales de los EAU. El marco actual permite la propiedad extranjera total en muchas actividades, pero pueden aplicarse excepciones y condiciones adicionales a actividades estratégicamente significativas o reguladas.

Investors should therefore avoid assuming that one ownership rule applies universally. Before incorporation, the proposed activity should be checked for:

A compliant structure should be confirmed before paying licencia, office or incorporation expenses.

Choosing between a Dubái mainland company and a Zona franca company is one of the most important decisions for a foreign investor.

Neither option is automatically better. The correct choice depends on where the business will operate, who its customers will be, what activities it will perform, how it will distribute products, how many employees it requires and whether it needs specialised facilities.

A mainland company is licensed through Dubái's competent economic licensing authority and is generally intended for businesses that require broad access to the EAU market.

Dubái's official investment platform allows investors to search available business activities, review legal forms and apply for a licencia comercial. Invest en Dubái also provides an official business-activity search facility for categories including trading, services, contracting, manufacturing and hospitality. Search Dubái business activities

A Zona franca company is established within a designated economic zone governed by its own licensing authority.

Free Zones may be suitable for:

Certain Free Zones specialise in particular industries and offer sector-specific facilities, regulatory environments or business communities.

Before selecting a Zona franca, investors should confirm:

Una licencia de bajo coste no es necesariamente la estructura empresarial de menor coste durante todo el periodo operativo.

A company serving EAU consumers directly may need a different structure from one providing international services.

Some activities are available through multiple jurisdictions, while others are limited to specific autoridades or require external approvals.

A consultancy may be able to use a flexible workspace, while a restaurant, warehouse, clinic, school or manufacturing facility requires approved physical premises.

Visa capacity can depend on the jurisdiction, facility, licencia package and premises size.

Banks consider the substance, ownership, activity, expected turnover, customer base, source of funds and geographic exposure of the business.

A Zona franca licencia does not automatically make all company income exempt from Impuesto de sociedades. The tax treatment depends on the company's status, income, transactions and cumplimiento with the relevant conditions.

A structure suitable for a solo consultant may become restrictive when the business begins hiring, importing products or entering regulated contracts.

Planning a Dubái business? KPM Global Services can assess your activity, market, visa needs and operational model before recommending a suitable jurisdiction.

The activity stated on the licencia determines what the company is legally authorised to do.

This selection can affect:

Examples of broad activity groups include:

Investors should describe the actual business model, rather than selecting a broad activity based only on the licencia price. The licencia must support the real services, products and revenue streams.

Las actividades compatibles a veces pueden colocarse bajo una licencia, pero la aprobación depende de la autoridad de licencias y la relación entre las actividades.

Combining unrelated or differently regulated activities may require:

Por ejemplo, consultoría de gestión, comercio de productos, servicios sanitarios y contratación de construcción implican riesgos regulatorios y operativos distintos. No deben combinarse sin confirmar que la autoridad de licencias permite el arreglo propuesto.

The available legal form depends on the jurisdiction, ownership arrangement and activity. Potential structures include:

For many foreign-owned operational businesses, a limited liability structure may offer a practical separation between the company and its shareholder. However, limited liability is not an excuse for unlawful conduct, personal guarantees, regulatory breaches or improper management.

Un inversor extranjero puede establecer la empresa personalmente o usar una empresa extranjera existente como accionista, cuando la jurisdicción y forma jurídica lo permitan.

A corporate-shareholder structure may be useful for:

Los documentos corporativos extranjeros pueden requerir notarización, legalización, certificación y traducción al árabe según la autoridad y el país de emisión.

El nombre comercial propuesto debe cumplir las normas de denominación aplicables y ser aprobado por la autoridad de licencias.

The name should:

La aprobación del nombre comercial no es lo mismo que el registro de marca. Los inversores que planeen construir una marca valiosa deben considerar por separado la protección de marca.

La aprobación inicial generalmente confirma que la autoridad no se opone a que el inversor proceda con la constitución propuesta. No siempre es permiso para comenzar a operar.

Los documentos requeridos dependen de la forma jurídica elegida y de si los accionistas son personas físicas o empresas.

Una licencia económica estándar no es suficiente para toda actividad. Ciertos sectores requieren aprobación de otro organismo gubernamental o regulador profesional antes o después de la emisión de la licencia.

Additional approval may be required for businesses involving:

El regulador responsable puede revisar cualificaciones, planes de negocio, personal técnico, recursos financieros, locales, políticas, sistemas o idoneidad de accionistas.

Possible arrangements include:

A mainland company requiring physical premises may need a valid tenancy arrangement and property registration, commonly associated with Ejari en Dubái. Additional municipality, Civil Defence or sector inspections may apply.

Before signing a long-term lease, verify:

Signing an unsuitable lease can create major delays and additional expense.

Requirements vary, but a foreign individual commonly needs:

The passport should be valid and personal details should be consistent across all applications.

Identify the products or services, target customers, operating locations, revenue model, staffing needs and expected transactions.

Match every material revenue stream to an authorised activity. Determine whether any activity is restricted or externally regulated.

Evaluate mainland and suitable Free Zones based on market access, facilities, visas, banking, cumplimiento, cost and future expansion.

Select the legal form and decide whether ownership will be personal, corporate or shared with business partners.

Draft and sign the Memorando de asociación, resolutions or other establishment documents.

Select a workspace or facility that satisfies licensing, visa and operational requirements.

Submit the completed application and pay the applicable government and facility charges.

Obtain the immigration establishment record or card required for company-sponsored residence processing. ICP describes the establishment card as the electronic record containing information such as the trade name, licencia number, partners and business activity. ICP establishment services

Where required and eligible, complete entry-status, medical fitness, biometric, Emirates ID and residence procedures.

Prepare a comprehensive banking file demonstrating genuine commercial purpose and transparent ownership.

Assess registration deadlines and obligations immediately after incorporation.

Establish invoicing, bookkeeping, payroll, document retention, tax calendars and regulatory policies before commencing substantial transactions.

How Long Does It Take?

A straightforward non-regulated licencia may be issued comparatively quickly once the documents and approvals are complete. However, no universal timeline applies.

The total period can be affected by:

Emisión de licencia and bank-account opening are separate processes. A licencia may be obtained before the bank completes its cumplimiento review.

The total setup cost depends on the actual structure and should not be calculated from the licencia fee alone.

Potential components include:

Promotional packages may exclude visas, establishment registration, refundable deposits, immigration services, facilities or later cumplimiento expenses. Investors should request an itemised quotation based on the intended activity and operational requirements.

En muchos casos, un accionista extranjero no necesita convertirse en residente de los EAU solo para ser propietario de una empresa en Dubái. Sin embargo, siguen existiendo consideraciones prácticas.

Non-resident ownership may affect:

Una licencia de empresa no convierte automáticamente al accionista en residente fiscal de los EAU. Las cuestiones de residencia fiscal personal y corporativa requieren análisis separado.

A company shareholder may be able to obtain a residence visa through the business, subject to the company's jurisdiction, immigration eligibility and applicable procedures.

The process may include:

Investor residence should not be confused with Golden Residence or Green Residence. Long-term residence categories have separate eligibility conditions. ICP describes Green Residence as a renewable five-year category for eligible groups that allows residence without a sponsor. ICP Green Residence guidance

Golden Residence is also limited to qualifying categories, including certain investors, entrepreneurs and specialised talents; ordinary company ownership does not automatically establish eligibility. ICP Golden Visa information

Una empresa mainland que contrate personal generalmente deberá completar los registros laborales e inmigratorios aplicables. Las empresas de Zona franca normalmente siguen el sistema de empleo prescrito por sus respectivas zonas.

Employment obligations may include:

Visa availability may depend on the company's activity, premises, jurisdiction and workforce classification.

A Dubái licencia comercial does not guarantee bank-account approval. Banks independently assess every application under their cumplimiento and risk policies.

The bank may request:

Las solicitudes pueden retrasarse cuando el modelo de negocio no está claro, las transacciones previstas no coinciden con la licencia, la propiedad es innecesariamente complicada o el origen de fondos no está adecuadamente documentado.

KPM Global Services puede ayudar a organizar el expediente de solicitud y coordinar con canales bancarios adecuados, pero la aprobación final queda enteramente en manos del banco.

Incorporating en Dubái does not remove the company from the EAU Impuesto de sociedades framework.

Taxable persons must evaluate their registration, return-filing and payment obligations. The FTA states that taxable persons must register and obtain a Registro del impuesto de sociedades Number. A EAU juridical person established on or after 1 March 2024 is generally required to apply within three months of incorporation, establishment or recognition. FTA Impuesto de sociedades registration guidance and FTA registration-timeframe announcement

Special rules may apply to Qualifying Zona franca Persons, large multinational groups and other defined categories.

Una empresa de Zona franca no debe asumir que todos los ingresos calificarán para una tasa del 0%. La elegibilidad puede depender de ingresos calificados, sustancia, estados financieros auditados, cumplimiento de precios de transferencia y satisfacción de otras condiciones legales.

Professional advice should be obtained for:

IVA registration depends on the company's taxable supplies and imports.

The FTA states that Las empresas residentes en los EAU deben registrarse cuando los suministros gravables e importaciones superen AED 375,000 en los 12 meses anteriores o se espere superar ese nivel en los próximos 30 días. El registro voluntario puede estar generalmente disponible cuando los suministros gravables, importaciones o gastos gravables calificados superen AED 187,500. FTA IVA registration guidance

A business should assess:

Las empresas extranjeras pueden estar sujetas a consideraciones de registro distintas, y el umbral obligatorio ordinario no les aplica de la misma manera cuando están obligadas a registrarse.

La contabilidad debe comenzar cuando se establece la empresa, no cuando vence la primera declaración fiscal.

The company should maintain:

A suitable accounting system should separate business and personal expenditure, reconcile bank transactions and produce reliable financial reports.

Good records support tax cumplimiento, banking reviews, audits, investor reporting and management decisions.

Las empresas deben identificar y mantener correctamente la información relativa a sus propietarios beneficiarios finales, accionistas, directores y representantes autorizados de acuerdo con las normas aplicables.

Los cambios en propiedad, gestión, dirección o propiedad beneficiaria deben reportarse dentro del plazo requerido. Las empresas también deben conservar documentos constitutivos, resoluciones y registros actualizados.

Una estructura de nominado o holding complicada no elimina la obligación de revelar la persona natural que en última instancia posee o controla la empresa.

Certain businesses have enhanced anti-money-laundering responsibilities because of their sector or activity.

Relevant businesses may need to implement:

Los sectores de mayor riesgo pueden incluir ciertas actividades inmobiliarias, metales preciosos y piedras, actividades de servicios corporativos, servicios legales y contables y otras empresas y profesiones designadas no financieras.

AML cumplimiento should be operational, documented and proportionate to the company's risk profile.

Una licencia comercial no autoriza necesariamente la importación o venta inmediata de todo producto.

Depending on the goods, the business may require:

Productos como alimentos, cosméticos, dispositivos médicos, productos farmacéuticos, productos químicos y equipos de telecomunicaciones pueden tener requisitos adicionales.

Ongoing requirements may include:

Failure to maintain the licencia or regulatory registrations may result in penalties, suspension, transaction restrictions or immigration complications.

A low-cost setup may not provide the required activity, visas, premises, market access or banking suitability.

Operating outside the approved activity can cause contractual, banking and regulatory problems.

The Impuesto de sociedades treatment depends on statutory conditions, income and cumplimiento—not simply the address printed on the licencia.

This weakens accounting records and can create tax and governance difficulties.

Tax, accounting, UBO, AML, employment and renewal requirements continue after incorporation.

Multiple companies or holding layers can increase cost, cumplimiento and banking scrutiny without creating real commercial value.

Un consultor que atienda clientes en el extranjero puede priorizar una actividad de servicios, espacio de trabajo modesto, un visado de inversor, banca multidivisa y contabilidad sencilla.

Un importador que venda en los EAU puede necesitar una actividad comercial apropiada, registro aduanero, acuerdos de almacén o cumplimiento, aprobaciones de productos, planificación de IVA y capacidad de distribución local.

Un fundador tecnológico puede requerir planificación de propiedad intelectual, visados de empleados, actividades de software o tecnología, documentos corporativos preparados para inversores y banca escalable.

Una empresa extranjera establecida puede comparar una filial con una sucursal. La decisión debe considerar responsabilidad, control, impuestos, banca, contratos, legalización de documentos e inversión futura.

Un negocio sanitario, financiero, educativo, inmobiliario o de activos virtuales puede requerir aprobación de un regulador especializado antes de comenzar operaciones comerciales.

KPM Global Services provides coordinated support for foreign investors establishing and operating businesses en Dubái.

Depending on the project, our assistance may include:

Recommendations are tailored to the proposed activity, target market, ownership, staffing and operating model.

KPM Global Services does not issue government approvals or control bank decisions. Our role is to help investors choose an appropriate route, prepare the required information and coordinate the process professionally.

Yes. Foreign nationals can establish businesses en Dubái, subject to the requirements of the selected activity, jurisdiction and legal structure.

Full foreign ownership is available for many mainland activities. Strategically significant and regulated activities may have additional conditions, so the specific activity must be checked.

3. Do I need a EAU national business partner?

Not for many activities. A EAU national shareholder or another local arrangement may still be relevant in limited, specially regulated circumstances.

Mainland may be more suitable for broad EAU-market operations and physical customer-facing businesses. A Zona franca may suit international services, specialist sectors, exports or businesses seeking a zone-specific environment. The decision should follow the operating model.

The least expensive advertised package may not be the most appropriate. The total cost depends on the activity, licencia, facility, visas, approvals, immigration services and annual cumplimiento.

Parts of the process may be completed remotely, depending on the authority and structure. Physical presence may still be required for certain signing, immigration or banking procedures.

Not necessarily. A person may be able to own a company without becoming a EAU resident. Residence can nevertheless be useful for managing the business and accessing local services.

No. Visa approval is subject to immigration rules, security checks, company eligibility and completion of the required procedures.

A straightforward licencia can sometimes be completed quickly after all documents are ready. Regulated activities, corporate accionistas, premises inspections and external approvals take longer.

Common requirements include a passport copy, photograph, contact details, proposed trade name and activity information. Additional documents may be required for EAU residents, regulated professionals or corporate accionistas.

Certain corporate, educational and professional documents may require notarisation, legalisation, EAU diplomatic attestation or certified Arabic translation.

Compatible activities may sometimes be combined. Unrelated or separately regulated activities may require additional approvals or licences.

It depends on the activity and jurisdiction. Some businesses can use flexible workspace, while retail, healthcare, industrial, food, education and contracting activities may require approved premises.

A Dubái company falls within the EAU Impuesto de sociedades framework unless a specific exemption applies. The applicable liability depends on taxable income, status and relevant statutory conditions.

No. A qualifying Zona franca company may receive a 0% rate on qualifying income when all legal conditions are satisfied. Other income may be taxed under the applicable rules.

A EAU-resident business generally must register when its taxable supplies and imports exceed AED 375,000 under the applicable historical or forward-looking tests. Different considerations can apply to non-resident businesses.

No consultant can legitimately guarantee approval. KPM Global Services can help prepare and coordinate the application, but the bank makes the final decision.

Yes, subject to the applicable work-permit, immigration, facility, quota and employment requirements.

An eligible EAU resident may sponsor qualifying family members subject to immigration, income, accommodation, insurance and documentary requirements.

Yes. Accurate records are essential for tax cumplimiento, financial reporting, banking, audit readiness and business management.

Applicable businesses must identify and maintain accurate information about their ultimate beneficial owners and submit or update required records.

The correct route depends on the activity, products, transaction structure and Zona franca rules. Additional licensing, distribution or customs arrangements may be required.

Potentially, yes. The foreign company will generally need appropriately legalised corporate documents and formal approval of the EAU investment.

The company may still need establishment registration, visas, banking, tax registration, accounting, UBO filings, customs registration, sector permits and operational systems.

KPM Global Services can assist with relevant licencia renewals, tax registration, IVA, accounting, UBO, AML, immigration and continuing business-support requirements.