関連情報

Dual licensing is an arrangement through which a 会社 registered in a UAE フリーゾーン receives additional authorisation to conduct specified activities outside that フリーゾーン.

The 会社 retains its original フリーゾーン 登録 while obtaining a メインランド ライセンス, branch ライセンス or 事業活動-specific permit from the relevant メインランド 当局. The 法務 structure and permitted scope depend on the programme being used.

Dual licensing does not necessarily mean that two separate companies are created. In many cases, the メインランド authorisation is connected to the existing フリーゾーン 法務 entity. A licensed branch generally does not have a 法務 personality independent of its parent フリーゾーン 会社.

The term "dual ライセンス" is often used broadly in the market, but several legally different arrangements may be involved:

It is therefore important to identify the exact authorisation being offered instead of relying only on the label "dual ライセンス."

Yes, an eligible フリーゾーン 会社 may legally operate in the メインランド when it obtains the ライセンス, permit or other approval required by the competent メインランド 当局.

A standard フリーゾーン ライセンス primarily authorises the 会社 to operate within the scope of the issuing フリーゾーン. It should not be assumed that the ライセンス alone permits the 会社 to establish メインランド premises, perform regulated work at メインランド locations, open a retail outlet or undertake every form of direct local trading.

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 right solution depends heavily on the 事業 model. A consultancy performing short-term projects may need a different structure from a retailer, construction contractor, medical provider or goods importer.

No. The UAE does not have one universal メインランド permit that automatically authorises a フリーゾーン 会社 to operate in every emirate.

Economic licensing is administered through the competent 当局 of the respective emirates, alongside the relevant フリーゾーン 当局 and any federal or local sector regulator.

A permit issued by ドバイ's Department of Economy and 観光 concerns activities conducted outside ドバイ フリーゾーン but within the Emirate of ドバイ. If the 会社 intends to establish permanent operations in Abu Dhabi, Sharjah or another emirate, it may need authorisation from the competent 当局 in that 管轄区域.

This distinction is especially important for companies with clients across the UAE. Serving a customer in another emirate does not always mean that the 会社 has established a regulated operational presence there. However, opening premises, assigning staff permanently, operating a shop or facility, or performing an 事業活動 requiring local supervision can trigger additional licensing requirements.

ドバイ Executive Council Resolution No. 11 of 2025 created a formal framework for establishments registered ドバイで フリーゾーン that want to perform activities outside their フリーゾーン and within ドバイ.

The Resolution does not apply to financial establishments licensed to operate in the ドバイ International Financial Centre. DIFC entities and regulated financial businesses are governed by separate rules and should obtain specialised advice before undertaking activities outside their licensed 管轄区域.

Under the Resolution, the ドバイ Department of Economy and 観光 may authorise an eligible フリーゾーン establishment through one of three routes:

Each route has a different purpose, validity period, 費用 and operational effect.

A フリーゾーン 会社 may apply to establish a branch with a physical location in メインランド ドバイ.

The branch is legally connected to the フリーゾーン parent 会社. Under the ドバイ Resolution, it does not have a separate 法務 personality and is not considered independent from its parent.

関連情報

Premises-related costs, tenancy 登録, external approvals and ordinary licensing charges may apply depending on the 事業活動 and location.

ドバイ's framework also permits DET to issue a branch ライセンス that allows the フリーゾーン establishment to conduct approved メインランド activities while operating from its existing フリーゾーン location.

This may be attractive to businesses that require ongoing メインランド access but do not need a second physical office.

The official Resolution prescribes an annual fee of AED 10,000 for issuing or renewing this type of branch ライセンス. This amount should not be treated as the entire 費用 of the arrangement. The 会社 may also incur フリーゾーン approval fees, documentation costs, 事業活動 charges, external-approval costs and professional fees.

関連情報

The licensed activities must remain within the scope approved by the 当局. The branch cannot use its メインランド authorisation to undertake unrelated activities.

An eligible ドバイ フリーゾーン 会社 may apply for a temporary permit to undertake specified activities within メインランド ドバイ.

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。

ドバイ subsequently launched the フリーゾーン メインランド Operating Permit framework in cooperation with the ドバイ フリーゾーン Council. Eligible companies holding a ドバイ Unified ライセンス can apply through the Invest ドバイで platform.

The actual 事業活動 list and applicant eligibility must be checked at the time of application. The inclusion of a general 事業活動 category does not guarantee that every 事業活動 within that category will qualify.

Businesses requiring permanent premises or continuous メインランド operations may find a branch ライセンス more appropriate.

Abu Dhabi also offers an official Dual ライセンス through the Abu Dhabi Department of Economic Development.

ADDED describes this ライセンス as allowing establishments registered in Abu Dhabi フリーゾーン to conduct their activities and manage their businesses outside the フリーゾーン.

The programme can help qualifying companies access the Abu Dhabi メインランド while retaining their フリーゾーン presence. However, the exact permitted activities, required approvals, premises position and supporting documents must be confirmed through ADDED and the applicable フリーゾーン.

The availability of a Dual ライセンス in Abu Dhabi does not mean that a ドバイ, Sharjah or other non-Abu Dhabi フリーゾーン 会社 automatically qualifies for the same route. Eligibility is connected to the issuing 当局's rules.

Which フリーゾーン Companies May Qualify?

A 会社 should obtain confirmation from both the フリーゾーン 当局 and the メインランド licensing 当局 before making contractual or operational commitments.

Are All 事業 Activities Eligible?

No. Dual licensing does not automatically cover every 事業 事業活動.

The competent メインランド 当局 determines which activities may be performed under a temporary permit, branch ライセンス or other form of authorisation. Some activities are non-regulated and relatively straightforward, while others require approvals from specialist regulators.

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 事業 事業活動 on the メインランド authorisation should align with the 会社's フリーゾーン ライセンス and constitutional documents. If the proposed メインランド 事業活動 is materially different, the 会社 may first need to amend its フリーゾーン ライセンス.

Potentially, yes. ドバイ's フリーゾーン メインランド Operating Permit was introduced with domestic trading among its intended commercial uses. Nevertheless, trading goods raises additional issues beyond the 事業 permit itself.

A 会社 may need to consider:

A メインランド operating permit should not be treated as a substitute for customs clearance or product approval.

ドバイ Customs states that a ライセンス holder involved in customs activities must obtain a Customs 事業 Code and submit the appropriate declaration for the relevant movement of goods.

It can, but only when the relevant retail 事業活動 and premises are specifically authorised.

Operating a physical shop, showroom, food outlet, clinic or customer-サービス centre can require more than general permission to work with メインランド clients. Premises may need to satisfy:

Where a permanent retail location is required, a メインランド branch with approved premises may be more suitable than a temporary 事業活動 permit.

ドバイ's フリーゾーン メインランド Operating Permit was introduced partly to expand access to government tenders and domestic contracts. An eligible permit may therefore help a フリーゾーン 会社 participate in procurement opportunities that require メインランド operating 当局.

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 会社 should review the tender documents before choosing a licensing route.

Under ドバイ Executive Council Resolution No. 11 of 2025, an establishment authorised under the framework may engage its existing workforce registered through the フリーゾーン portal and continue benefiting from the applicable フリーゾーン employment privileges.

This is a useful feature of the ドバイ framework because it may avoid the need to create an entirely separate workforce merely to undertake approved メインランド activities.

It does not remove the 会社's other responsibilities. The employer must continue to comply with applicable employment, immigration, health and safety, insurance, site-access and professional-qualification requirements.

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。

"Operating on the メインランド" is too broad for licensing purposes. The application should clarify whether the 会社 will provide consultancy, trade goods, open premises, perform project work, participate in tenders or establish a permanent branch.

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 ドバイ permit concerns activities within ドバイ. Operations in another emirate may require authorisation from that emirate's competent 当局.

Check whether the proposed メインランド 事業活動 is already included in the フリーゾーン ライセンス and constitutional documents.

If the activities do not align, an amendment may be necessary before applying for メインランド authorisation.

Confirm whether the 事業活動 qualifies for:

Do not assume that a general category such as "consultancy" or "trading" includes every 事業活動 within that category.

Apply for the required approval or no-objection certificate from the フリーゾーン licensing 当局.

The フリーゾーン may review the 会社's ライセンス status, コンプライアンス record, facilities, proposed 事業活動 and constitutional documents.

If the 事業活動 is regulated, obtain the necessary approvals from the competent regulator.

The メインランド 当局 may not issue the final ライセンス or permit until these approvals are available.

Choose between a temporary permit and a branch ライセンス based on the operational model.

A temporary permit may suit limited or trial operations. A branch ライセンス may be better for permanent 事業活動, ongoing contracts or premises-based operations.

Compile the 会社, manager, shareholder and approval documents. Ensure names, ライセンス numbers, activities and ownership information are consistent across all records.

Eligible ドバイ applicants may use the Invest ドバイで platform. Other applications may be submitted through the competent economic department or its サービス channels.

Pay the 当局 fees and any additional charges imposed by the フリーゾーン, regulator or サービス provider.

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。

Create separate records for メインランド activities where required. Update invoicing, contracts, 税務 coding and internal approval processes before beginning operations.

How Much Does a メインランド Permit 費用?

AED 10,000 per year for issuing or renewing a branch ライセンス operating from the フリーゾーン

These figures relate to the specified DET authorisations. They may not represent the complete 費用 of becoming operational.

関連情報

The fee for a conventional branch with physical メインランド premises depends on the applicable licensing and premises requirements.

CTA: Request a tailored 費用 assessment based on your フリーゾーン, activities and intended メインランド operations.

詳細についてはKPM Globalにお問い合わせください。

関連情報

A straightforward application for an eligible non-regulated 事業活動 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 法人税 treatment of a フリーゾーン 会社.

A フリーゾーン entity is not automatically exempt from 法人税. A 会社 seeking the zero-percent rate available to a 適格フリーゾーン事業者 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.

Income attributable to a メインランド or domestic permanent establishment may not receive the same treatment as qualifying フリーゾーン income. The structure of the メインランド operation, personnel, premises, contracts and revenue-generating functions should therefore be reviewed before the 会社 applies for a permit or branch ライセンス.

ドバイ's 2025 Resolution expressly requires separate financial records for activities conducted outside the フリーゾーン and within ドバイ. This distinction supports regulatory and 税務 transparency, but 会計 separation alone does not determine whether income qualifies for a particular 法人税 rate.

The 会社 should assess:

A licensing decision should not be made without considering its 税務 consequences.

Free zone companies are subject to the UAE VAT legislation. Merely operating in a フリーゾーン does not create a general VAT exemption.

A 事業 must generally register for VAT when its taxable supplies and imports exceed the mandatory threshold of AED 375,000. Voluntary 登録 may be available when taxable supplies, imports or qualifying expenses exceed AED 187,500.

関連情報

The movement of goods from a VAT Designated Zone into メインランド UAE is generally treated as an import. Import VAT may therefore become payable by the importer, followed by the VAT treatment applicable to any subsequent メインランド sale.

A ドバイ フリーゾーン establishment authorised to operate in メインランド ドバイ must maintain separate financial records for the activities it conducts outside the フリーゾーン.

The 会社 should establish 会計 controls that identify:

Contracts and invoices should identify the correct entity and authorisation. Using inconsistent trade names, ライセンス details or 税務-登録 information can create problems during audits, customer onboarding and payment processing.

A メインランド permit or branch ライセンス may strengthen the commercial documentation available to a フリーゾーン 会社, but it does not guarantee 銀行-account approval.

The 銀行 may request:

If a separate branch account or merchant facility is required, the 銀行 will determine whether it can be opened under the existing 法務 entity and customer profile.

Does the メインランド Branch Have Separate 法務 Personality?

Under ドバイ's 2025 Resolution, a branch licensed within メインランド ドバイ or a branch operating from the フリーゾーン does not have a separate 法務 personality and is not considered independent of its parent 会社.

The フリーゾーン 会社 remains responsible for the branch's contracts, liabilities and regulatory obligations. This differs from forming a separate メインランド subsidiary, which has its own 法務 personality.

The absence of separate 法務 personality can simplify ownership but also means that liabilities arising from branch operations may affect the parent 会社 directly.

A separate メインランド 会社 may be preferable when:

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 goods-trading フリーゾーン 会社 may sometimes access the local market through a licensed メインランド distributor rather than obtaining its own メインランド authorisation.

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。

Direct メインランド authorisation may provide greater control over customers, pricing and operations. However, it also creates additional licensing, customs, 税務 and コンプライアンス responsibilities.

The commercial agreement should clearly define responsibility for importation, customs duties, VAT, product 登録, returns, warranties and consumer complaints.

A dual-licensed 会社 must maintain both sides of its regulatory structure.

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 temporary permit should not be allowed to expire while the 会社 continues メインランド operations. Operating outside the authorised period or 事業活動 scope may expose the 事業 to penalties and contractual risk.

A フリーゾーン ライセンス alone does not automatically authorise every メインランド 事業活動. The 会社 should confirm the 法務 route before beginning local operations.

A temporary permit may be insufficient for a permanent shop or facility. Conversely, a full メインランド branch may be unnecessarily costly for a limited project.

The 事業活動 on the メインランド application must correspond with the 会社's existing フリーゾーン activities and the 当局's eligible list.

A general permit does not replace approvals required for healthcare, engineering, education, food, financial サービス or another regulated field.

ドバイ's framework requires separate records for メインランド activities. Inadequate 会計 can create licensing and 法人税 complications.

An authorisation to operate within ドバイ does not automatically grant operating rights in every other emirate.

A 事業 permit does not replace customs declarations, product 登録, conformity assessment or import approval.

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 ドバイ フリーゾーン technology consultancy wants its 従業員 to work periodically at customer offices. If its 事業活動 is eligible, a temporary メインランド operating permit may provide an efficient route without requiring a second permanent office.

If the 会社 expects continuous メインランド work and recurring tenders, a branch ライセンス operating from the フリーゾーン may offer greater continuity than repeated temporary permits.

A フリーゾーン 会社 planning a permanent retail outlet is likely to require a branch or another メインランド structure with approved premises. A temporary professional-サービス permit may not meet the operational requirements.

The 会社 must assess its メインランド trading 当局, customs 登録, importer-of-record arrangement, product approvals, VAT treatment and logistics. A permit alone does not complete the import and distribution framework.

A ドバイ フリーゾーン 会社 that wants permanent operations in Abu Dhabi must check the licensing requirements of Abu Dhabi's competent 当局. Its ドバイ permit cannot simply be extended across the UAE.

関連情報

KPM Global サービス can help an existing or proposed フリーゾーン 会社 evaluate the most appropriate route into the メインランド market.

Every application remains subject to the decisions of the relevant フリーゾーン, economic department and sector regulator. KPM Global サービス does not guarantee government, banking or regulatory approval.

No. Eligibility depends on the emirate, フリーゾーン, 法務 form, 事業 事業活動 and applicable メインランド-licensing programme. Approval from the フリーゾーン 当局 and the メインランド 当局 may be required.

Yes, an eligible 会社 may apply for a メインランド branch ライセンス or temporary permit under ドバイ's applicable framework. It cannot assume that its original フリーゾーン ライセンス alone is sufficient.

3. What is ドバイ's フリーゾーン メインランド Operating Permit?

It is a メインランド-access framework that allows eligible ドバイ フリーゾーン companies holding a ドバイ Unified ライセンス to apply to perform approved activities in メインランド ドバイ.

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 Resolution prescribes AED 5,000 for issuing or renewing the temporary permit. Free zone approvals, 事業活動 amendments, regulatory approvals and professional サービス may 費用 extra.

The prescribed DET fee is AED 10,000 per year for issuing or renewing this branch ライセンス. Additional government, フリーゾーン and コンプライアンス costs may apply.

Not always. A branch operating from the フリーゾーン may use the existing フリーゾーン location where permitted. A conventional メインランド branch or premises-based 事業活動 may require a メインランド office, shop or facility.

The ドバイ Resolution requires approval from the relevant フリーゾーン licensing 当局. The 当局 may issue an NOC or another form of approval according to its procedures.

ドバイ's 2025 Resolution permits an authorised establishment to engage its existing workforce registered through the フリーゾーン portal. Other employment, professional and site-specific rules still apply.

Potentially, if the trading 事業活動 is eligible and included in the permit or ライセンス. The 会社 may additionally need customs 登録, product approvals, import documentation and VAT コンプライアンス.

No. A ドバイ authorisation applies within ドバイ. Activities conducted in another emirate may require approval from that emirate's competent 当局.

Yes. ADDED officially offers a Dual ライセンス for eligible establishments registered in Abu Dhabi フリーゾーン that want to conduct approved activities outside their フリーゾーン.

A suitable メインランド authorisation may allow participation in eligible tenders, but each government entity maintains its own supplier-登録 and procurement requirements. Contract awards are not guaranteed.

It may. Income attributable to メインランド operations may not qualify for the zero-percent treatment available to a 適格フリーゾーン事業者. The effect depends on the structure, 事業活動, income and コンプライアンス with 法人税 conditions.

ドバイ's Resolution requires separate financial records for activities conducted outside the フリーゾーン and within ドバイ. The 会社 should be able to distinguish メインランド revenue, costs, assets and 税務 treatment.

A ドバイ branch licensed under the 2025 Resolution does not have a 法務 personality independent of its フリーゾーン parent. A separately incorporated メインランド subsidiary would be a distinct entity.

Regulated activities may be excluded from a simplified permit or may require approval from the relevant sector regulator. Eligibility must be checked for the exact 事業活動.

Only if the chosen route, approved 事業活動 and premises satisfy all applicable licensing conditions. A permanent retail outlet may require a メインランド branch, approved tenancy and additional municipal or sector approvals.

It depends on the 事業 model. A permit offers more direct operational control, while a distributor may handle importation, logistics and local sales. Costs, responsibilities and customer ownership should be compared carefully.

The メインランド authorisation normally depends on the underlying フリーゾーン ライセンス remaining valid. Failure to renew the フリーゾーン ライセンス can affect the 会社's continued eligibility to conduct メインランド activities.