メインランド versus フリーゾーン for a software 会社

UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

Review ライセンス scope, customer access, office, visas, banking, 税務, investor expectations and annual 費用.

Complete trade-name approval, incorporation documents, licensing, office arrangements and establishment 登録.

Execute founder, employee and contractor agreements ensuring the 会社 owns or validly licenses the software.

Register for 法人税, assess VAT, create subscription 会計 and establish IP-expenditure tracking.

UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

Apply for a 事業 account and suitable recurring-payment facilities with complete commercial documentation.

Costs vary significantly between jurisdictions and packages. Fixed prices should not be quoted without confirming the activities, 株主, office and ビザ requirements.

A straightforward non-regulated software 会社 may be incorporated relatively quickly when its documents and activities are clear.

UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

A low-費用 ライセンス may not cover the complete 事業 model.

UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

SaaS and IP income require detailed 法人税 analysis.

Unclear ownership can create serious problems during investment, banking, customer due diligence or sale of the 会社.

The answer changes if the 会社 combines software subscriptions with implementation, hardware, regulated financial technology, healthcare data or customer-site サービス.

A SaaS 会社 generally gives customers online access to software hosted or managed by the provider. Customers normally pay a monthly, annual, usage-based or user-based fee rather than acquiring the underlying source code.

The ライセンス 事業活動 must match what the 会社 actually does. "Software development," "IT consultancy," "portal operation," "cloud サービス" and "software trading" can represent different regulatory and commercial functions.

Before choosing メインランド or フリーゾーン, the 創業者 should separate each expected revenue stream.

The correct activities and 税務 treatment can differ across these streams.

For example, a 事業 developing its own subscription platform is not identical to a reseller purchasing licences from an overseas vendor. A 会社 that installs servers and network equipment may need trading and technical activities in addition to software consultancy.

A メインランド 会社 is licensed by the economic department of the emirate in which it is established. In ドバイ, the relevant economic licensing functions are administered through the Department of Economy and 観光 and its associated channels.

A メインランド software or IT 会社 may generally conduct its approved activities throughout the local market, subject to any sector-specific restrictions.

The 会社 remains limited to the activities stated on its ライセンス. A general software 事業活動 does not authorise regulated financial, healthcare, telecommunications or cybersecurity サービス where separate approvals are required.

A フリーゾーン software 会社 is incorporated and licensed by a specific フリーゾーン 当局.

Different フリーゾーン offer different 事業活動 lists, office solutions, ビザ allocations, ownership rules and technology communities. Some provide startup programmes, incubators, co-working facilities, investor networks and access to specialist サービス providers.

The 会社 must comply with its フリーゾーン's rules and should confirm how its proposed activities may be conducted outside the zone.

A フリーゾーン software 会社 can enter contracts with customers UAEで, but the legality and appropriate licensing structure depend on the nature and location of the 事業活動.

Is the サービス delivered entirely online?

A remote subscription accessed by a customer is operationally different from a team permanently stationed at the customer's ドバイ office.

Where the 事業活動 creates a メインランド operating presence or requires メインランド authorisation, the 会社 may need a branch, permit or separate メインランド entity.

ドバイ Executive Council Resolution No. 11 of 2025 established a framework under which eligible ドバイ フリーゾーン establishments may conduct approved activities outside their フリーゾーン and within ドバイ.

A branch licensed to conduct メインランド 事業活動 while operating from the フリーゾーン

ドバイ subsequently introduced the フリーゾーン メインランド Operating Permit for eligible companies holding a ドバイ Unified ライセンス. The initial phase includes non-regulated fields such as technology, consultancy, design, professional サービス and certain trading activities.

A temporary permit may be useful for an eligible technology 会社 performing a time-limited メインランド project. A branch route may be more appropriate for recurring local operations.

Eligibility must be checked using the current 事業活動 list and procedures. A software-related description on a フリーゾーン ライセンス does not automatically qualify for every メインランド technology 事業活動.

A メインランド 会社 provides a clear structure for recurring work with UAE businesses.

Full foreign ownership is also available for many メインランド activities, so foreign ownership alone should not determine the choice.

A 適格フリーゾーン事業者 can benefit from a 0% 法人税 rate on Qualifying Income if every statutory condition is met.

For a software 会社, this analysis can be valuable—but it is also technically complex.

Some フリーゾーン offer 法務 frameworks, documentation and ecosystems commonly used by venture-funded companies. The precise suitability depends on the investor, investment round and exit plan.

The 会社 may need additional authorisation if it maintains メインランド premises, deploys staff permanently outside the zone or performs activities requiring メインランド licensing.

Some public-sector tenders or supplier-登録 processes may prefer or require a メインランド-licensed entity.

The 会社 cannot assume that all SaaS subscription or software-licensing income is subject to 0% 法人税.

A 適格フリーゾーン事業者 must maintain adequate substance. A ライセンス and flexi-desk without appropriate people, assets and 事業活動 may not support the desired treatment.

The フリーゾーン's available 事業活動 descriptions may not cover every element of the proposed 事業.

UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

A 会社 may perform both, but it should obtain both activities where required.

A フリーゾーン 会社 is within the UAE 法人税 regime. It does not receive an automatic exemption.

To be treated as a 適格フリーゾーン事業者, the 会社 must satisfy requirements including:

UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

The Federal 税務 当局's フリーゾーン Persons ガイド identifies copyrighted software as a form of Qualifying Intellectual Property.

However, this does not mean every dirham of SaaS revenue automatically benefits from a 0% 法人税 rate.

UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

Income exceeding the amount determined under the applicable formula, and income from non-qualifying intellectual property, may be subject to 9% 法人税.

Trademarks and other marketing-related intellectual property are not treated as Qualifying Intellectual Property merely because they are owned by a フリーゾーン 会社.