Start a business à Dubaï as a foreign investor

A foreign national can establish a company à Dubaï 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 Zone franche 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:

La procédure exacte dépend de l'activité, des actionnaires, de la juridiction, des locaux, de l'autorité réglementaire et du nombre de visas requis.

Dubaï est utilisée par des entrepreneurs pour de nombreuses finalités. Certains veulent servir des clients aux EAU. D'autres établissent un siège régional, une opération commerciale internationale, un conseil professionnel, une entreprise technologique, une plateforme e-commerce ou une structure holding.

Its appeal is supported by:

Ces avantages ne signifient pas que toute structure de Dubaï convient à tout investisseur. L'objet commercial de l'entreprise doit guider la décision de création.

De nombreux investisseurs étrangers peuvent posséder 100% d'une entreprise mainland ou de Zone franche sans nommer un actionnaire national des EAU.

C'est un changement important par rapport à la position historique selon laquelle certaines entreprises mainland exigeaient généralement une propriété majoritaire de ressortissants des EAU. Le cadre actuel permet la pleine propriété étrangère pour de nombreuses activités, mais des exceptions et conditions supplémentaires peuvent s'appliquer aux activités stratégiquement significatives ou réglementées.

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 licence, office or incorporation expenses.

Choosing between a Dubaï mainland company and a Zone franche 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 Dubaï's competent economic licensing authority and is generally intended for businesses that require broad access to the EAU market.

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

A Zone franche 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 Zone franche, investors should confirm:

Une licence à faible coût n'est pas nécessairement la structure d'entreprise la moins chère sur toute la période opérationnelle.

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 autorités 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, licence package and premises size.

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

A Zone franche licence does not automatically make all company income exempt from Impôt sur les sociétés. The tax treatment depends on the company's status, income, transactions and conformité 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 Dubaï business? KPM Global Services can assess your activity, market, visa needs and operational model before recommending a suitable jurisdiction.

The activity stated on the licence 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 licence price. The licence must support the real services, products and revenue streams.

Des activités compatibles peuvent parfois être regroupées sous une licence, mais l'approbation dépend de l'autorité de licence et de la relation entre les activités.

Combining unrelated or differently regulated activities may require:

Par exemple, le conseil en management, le négoce de produits, les services de santé et la sous-traitance en construction impliquent des risques réglementaires et opérationnels différents. Ils ne doient pas être combinés sans confirmer que l'autorité de licence autorise l'arrangement proposé.

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 investisseur étranger peut créer l'entreprise personnellement ou utiliser une entreprise étrangère existante comme actionnaire, lorsque la juridiction et la forme juridique le permettent.

A corporate-shareholder structure may be useful for:

Les documents corporatifs étrangers peuvent nécessiter notarisation, légalisation, attestation et traduction arabe selon l'autorité et le pays d'émission.

Le nom commercial proposé doit respecter les règles de dénomination applicables et être approuvé par l'autorité de licence.

The name should:

L'approbation du nom commercial n'est pas la même chose que l'enregistrement de marque. Les investisseurs prévoyant de construire une marque précieuse doivent envisager séparément la protection de marque.

L'approbation initiale confirme généralement que l'autorité ne s'oppose pas à ce que l'investisseur procède à la création proposée. Ce n'est pas toujours une permission de commencer à opérer.

Les documents requis dépendent de la forme juridique choisie et de la nature des actionnaires (personnes physiques ou sociétés).

Une licence économique standard ne suffit pas pour toute activité. Certains secteurs exigent l'approbation d'un autre organisme gouvernemental ou régulateur professionnel avant ou après l'émission de la licence.

Additional approval may be required for businesses involving:

Le régulateur responsable peut examiner qualifications, business plans, personnel technique, ressources financières, locaux, politiques, systèmes ou aptitude des actionnaires.

Possible arrangements include:

A mainland company requiring physical premises may need a valid tenancy arrangement and property registration, commonly associated with Ejari à Dubaï. 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, conformité, 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 Mémorandum d'association, 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, licence 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 licence may be issued comparatively quickly once the documents and approvals are complete. However, no universal timeline applies.

The total period can be affected by:

Émission de licence and bank-account opening are separate processes. A licence may be obtained before the bank completes its conformité review.

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

Potential components include:

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

Dans de nombreux cas, un actionnaire étranger n'a pas besoin de devenir résident des EAU simplement pour posséder une entreprise à Dubaï. Cependant, des considérations pratiques subsistent.

Non-resident ownership may affect:

Une licence d'entreprise ne fait pas automatiquement de l'actionnaire un résident fiscal des EAU. Les questions de résidence fiscale personnelle et corporative nécessitent une analyse distincte.

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

Une entreprise mainland embauchant du personnel devra généralement compléter les enregistrements travail et immigration applicables. Les entreprises de Zone franche suivent normalement le système d'emploi prescrit par leurs zones respectives.

Employment obligations may include:

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

A Dubaï licence commerciale does not guarantee bank-account approval. Banks independently assess every application under their conformité and risk policies.

The bank may request:

Les demandes peuvent être retardées lorsque le modèle économique est flou, les transactions prévues ne correspondent pas à la licence, la propriété est inutilement compliquée ou l'origine des fonds n'est pas suffisamment documentée.

KPM Global Services peut aider à organiser le dossier de demande et coordonner avec des canaux bancaires appropriés, mais l'approbation finale reste entièrement entre les mains de la banque.

Incorporating à Dubaï does not remove the company from the EAU Impôt sur les sociétés framework.

Taxable persons must evaluate their registration, return-filing and payment obligations. The FTA states that taxable persons must register and obtain a Enregistrement impôt sur les sociétés 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 Impôt sur les sociétés registration guidance and FTA registration-timeframe announcement

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

Une entreprise de Zone franche ne doit pas supposer que tous les revenus bénéficieront d'un taux de 0%. L'éligibilité peut dépendre des revenus qualifiés, de la substance, des états financiers audités, de la conformité aux prix de transfert et de la satisfaction d'autres conditions légales.

Professional advice should be obtained for:

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

The FTA states that Les entreprises résidentes aux EAU doivent s'enregistrer lorsque les livraisons imposables et importations dépassent AED 375,000 sur les 12 mois précédents ou sont attendues à dépasser ce niveau dans les 30 prochains jours. L'enregistrement volontaire peut généralement être disponible lorsque les livraisons imposables, importations ou dépenses imposables admissibles dépassent AED 187,500. FTA TVA registration guidance

A business should assess:

Les entreprises étrangères peuvent être soumises à des considérations d'enregistrement différentes, et le seuil obligatoire ordinaire ne leur s'applique pas de la même manière lorsqu'elles sont tenues de s'enregistrer.

La comptabilité doit commencer à la création de l'entreprise, et non lorsque la première déclaration fiscale devient due.

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 conformité, banking reviews, audits, investor reporting and management decisions.

Les entreprises doivent correctement identifier et maintenir les informations concernant leurs bénéficiaires effectifs ultimes, actionnaires, directeurs et représentants autorisés conformément aux règles applicables.

Les changements de propriété, gestion, adresse ou propriété bénéficiaire doivent être signalés dans le délai requis. Les entreprises doivent aussi conserver des documents constitutionnels, résolutions et registres à jour.

Une structure de nominee ou holding compliquée n'élimine pas l'obligation de divulguer la personne physique qui possède ou contrôle ultimement l'entreprise.

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

Relevant businesses may need to implement:

Les secteurs à risque plus élevé peuvent inclure certaines activités immobilières, métaux précieux et pierres, activités de services corporatifs, services juridiques et comptables et autres entreprises et professions désignées non financières.

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

Une licence commerciale n'autorise pas nécessairement l'importation ou la vente immédiate de tout produit.

Depending on the goods, the business may require:

Des produits tels que l'alimentation, les cosmétiques, les dispositifs médicaux, les produits pharmaceutiques, les produits chimiques et les équipements de télécommunications peuvent comporter des exigences supplémentaires.

Ongoing requirements may include:

Failure to maintain the licence 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 Impôt sur les sociétés treatment depends on statutory conditions, income and conformité—not simply the address printed on the licence.

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, conformité and banking scrutiny without creating real commercial value.

Un consultant servant des clients à l'étranger peut prioriser une activité de service, un espace de travail modeste, un visa investisseur, une banque multidevise et une comptabilité simple.

Un importateur vendant aux EAU peut avoir besoin d'une activité commerciale appropriée, d'un enregistrement douanier, d'arrangements d'entrepôt ou de fulfilment, d'approbations produits, d'une planification TVA et d'une capacité de distribution locale.

Un fondateur technologique peut nécessiter une planification de propriété intellectuelle, des visas employés, des activités logicielles ou technologiques, des documents corporatifs prêts pour investisseurs et une banque évolutive.

Une entreprise étrangère établie peut comparer une filiale à une succursale. La décision doit considérer responsabilité, contrôle, fiscalité, banque, contrats, attestation de documents et investissement futur.

Une entreprise santé, financière, éducation, immobilière ou d'actifs virtuels peut nécessiter l'approbation d'un régulateur spécialisé avant le début des opérations commerciales.

KPM Global Services provides coordinated support for foreign investors establishing and operating businesses à Dubaï.

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 à Dubaï, 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 Zone franche 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, licence, facility, visas, approvals, immigration services and annual conformité.

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 licence can sometimes be completed quickly after all documents are ready. Regulated activities, corporate actionnaires, 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 actionnaires.

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 Dubaï company falls within the EAU Impôt sur les sociétés framework unless a specific exemption applies. The applicable liability depends on taxable income, status and relevant statutory conditions.

No. A qualifying Zone franche 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 conformité, 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 Zone franche 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 licence renewals, tax registration, TVA, accounting, UBO, AML, immigration and continuing business-support requirements.