ОАЭ dual licensing

Dual licensing is an arrangement through which a company registered in a ОАЭ свободная зона receives additional authorisation to conduct specified activities outside that свободная зона.

The company retains its original свободная зона registration while obtaining a материковая зона лицензия, branch лицензия or вид деятельности-specific permit from the relevant материковая зона authority. The legal structure and permitted объем работ depend on the programme being used.

Dual licensing does not necessarily mean that two separate companies are created. In many cases, the материковая зона authorisation is connected to the existing свободная зона legal entity. A лицензияd branch generally does not have a legal personality independent of its parent свободная зона company.

The term "dual лицензия" 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 лицензия."

Yes, an eligible свободная зона company may legally operate in the материковая зона when it obtains the лицензия, permit or other approval required by the competent материковая зона authority.

A standard свободная зона лицензия primarily authorises the company to operate within the объем работ of the issuing свободная зона. It should not be assumed that the лицензия alone permits the company to establish материковая зона premises, perform regulated work at материковая зона locations, open a retail outlet or undertake every form of direct local trading.

The appropriate route may include:

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

No. The ОАЭ does not have one universal материковая зона permit that automatically authorises a свободная зона company to operate in every emirate.

Economic licensing is administered through the competent органы of the respective emirates, alongside the relevant свободная зона authority and any federal or local sector regulator.

A permit issued by Дубай's Department of Economy and Туризм concerns activities conducted outside Дубай свободные зоны but within the Emirate of Дубай. If the company intends to establish permanent operations in Abu Dhabi, Sharjah or another emirate, it may need authorisation from the competent authority in that юрисдикция.

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

Дубай Executive Council Resolution No. 11 of 2025 created a formal framework for establishments registered в Дубае свободные зоны that want to perform activities outside their свободные зоны and withв Дубае.

The Resolution does not apply to financial establishments лицензияd to operate in the Дубай International Financial Centre. DIFC entities and regulated financial businesses are governed by separate rules and should obtain specialised advice before undertaking activities outside their лицензияd юрисдикция.

Under the Resolution, the Дубай Department of Economy and Туризм may authorise an eligible свободная зона establishment through one of three routes:

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

A свободная зона company may apply to establish a branch with a physical location in материковая зона Дубай.

The branch is legally connected to the свободная зона parent company. Under the Дубай Resolution, it does not have a separate legal personality and is not considered independent from its parent.

Eligibility generally requires:

Premises-related costs, tenancy registration, external approvals and ordinary licensing charges may apply depending on the вид деятельности and location.

Дубай's framework also permits DET to issue a branch лицензия that allows the свободная зона establishment to conduct approved материковая зона activities while operating from its existing свободная зона location.

This may be attractive to businesses that require ongoing материковая зона 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 лицензия. This amount should not be treated as the entire cost of the arrangement. The company may also incur свободная зона approval fees, documentation costs, вид деятельности charges, external-approval costs and professional fees.

The application may require:

The лицензияd activities must remain within the объем работ approved by the органы. The branch cannot use its материковая зона authorisation to undertake unrelated activities.

An eligible Дубай свободная зона company may apply for a temporary permit to undertake specified activities within материковая зона Дубай.

Under Executive Council Resolution No. 11 of 2025, the temporary permit may be valid for a period not exceeding six months. The official fee for issuing or renewing the permit is AED 5,000.

Дубай subsequently launched the Свободная зона Материковая зона Operating Permit framework in cooperation with the Дубай Свободная зона Council. Eligible companies holding a Дубай Unified Лицензия can apply through the Invest в Дубае platform.

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

Businesses requiring permanent premises or continuous материковая зона operations may find a branch лицензия more appropriate.

Abu Dhabi also offers an official Dual Лицензия through the Abu Dhabi Department of Economic Development.

ADDED describes this лицензия as allowing establishments registered in Abu Dhabi свободные зоны to conduct their activities and manage their businesses outside the свободная зона.

The programme can help qualifying companies access the Abu Dhabi материковая зона while retaining their свободная зона presence. However, the exact permitted activities, required approvals, premises position and supporting documents must be confirmed through ADDED and the applicable свободная зона.

The availability of a Dual Лицензия in Abu Dhabi does not mean that a Дубай, Sharjah or other non-Abu Dhabi свободная зона company automatically qualifies for the same route. Eligibility is connected to the issuing authority's rules.

Which Свободная зона Companies May Qualify?

A company should obtain confirmation from both the свободная зона authority and the материковая зона licensing authority before making contractual or operational commitments.

Are All Business Activities Eligible?

No. Dual licensing does not automatically cover every business вид деятельности.

The competent материковая зона authority determines which activities may be performed under a temporary permit, branch лицензия or other form of authorisation. Some activities are non-regulated and relatively straightforward, while others require approvals from specialist regulators.

Activities that may require additional review include:

The business вид деятельности on the материковая зона authorisation should align with the company's свободная зона лицензия and constitutional documents. If the proposed материковая зона вид деятельности is materially different, the company may first need to amend its свободная зона лицензия.

Potentially, yes. Дубай's Свободная зона Материковая зона Operating Permit was introduced with domestic trading among its intended commercial uses. Nevertheless, trading goods raises additional issues beyond the business permit itself.

A company may need to consider:

A материковая зона operating permit should not be treated as a substitute for customs clearance or product approval.

Дубай Customs states that a лицензия holder involved in customs activities must obtain a Customs Business Code and submit the appropriate declaration for the relevant movement of goods.

It can, but only when the relevant retail вид деятельности and premises are specifically authorised.

Operating a physical shop, showroom, food outlet, clinic or customer-service centre can require more than general permission to work with материковая зона clients. Premises may need to satisfy:

Where a permanent retail location is required, a материковая зона branch with approved premises may be more suitable than a temporary вид деятельности permit.

Дубай's Свободная зона Материковая зона Operating Permit was introduced partly to expand access to government tenders and domestic contracts. An eligible permit may therefore help a свободная зона company participate in procurement opportunities that require материковая зона operating authority.

However, the permit does not guarantee tender eligibility or contract award. Each purchasing body may impose separate requirements relating to:

The company should review the tender documents before choosing a licensing route.

Under Дубай Executive Council Resolution No. 11 of 2025, an establishment authorised under the framework may engage its existing workforce registered through the свободная зона portal and continue benefiting from the applicable свободная зона employment privileges.

This is a useful feature of the Дубай framework because it may avoid the need to create an entirely separate workforce merely to undertake approved материковая зона activities.

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

Certain projects or regulated premises may require additional employee permits, professional cards or site approvals.

"Operating on the материковая зона" 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 Дубай permit concerns activities withв Дубае. Operations in another emirate may require authorisation from that emirate's competent authority.

Check whether the proposed материковая зона вид деятельности is already included in the свободная зона лицензия and constitutional documents.

If the activities do not align, an amendment may be necessary before applying for материковая зона authorisation.

Confirm whether the вид деятельности qualifies for:

Do not assume that a general category such as "consultancy" or "trading" includes every вид деятельности within that category.

Apply for the required approval or no-objection certificate from the свободная зона licensing authority.

The свободная зона may review the company's лицензия status, соблюдение требований record, facilities, proposed вид деятельности and constitutional documents.

If the вид деятельности is regulated, obtain the necessary approvals from the competent regulator.

The материковая зона authority may not issue the final лицензия or permit until these approvals are available.

Choose between a temporary permit and a branch лицензия based on the operational model.

A temporary permit may suit limited or trial operations. A branch лицензия may be better for permanent вид деятельности, ongoing contracts or premises-based operations.

Compile the company, manager, shareholder and approval documents. Ensure names, лицензия numbers, activities and ownership information are consistent across all records.

Eligible Дубай applicants may use the Invest в Дубае 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 свободная зона, regulator or service provider.

Check the issued document carefully, including:

Create separate records for материковая зона activities where required. Update invoicing, contracts, tax coding and internal approval processes before beginning operations.

How Much Does a Материковая зона Permit Cost?

AED 10,000 per year for issuing or renewing a branch лицензия operating from the свободная зона

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

Additional expenses can include:

The fee for a conventional branch with physical материковая зона premises depends on the applicable licensing and premises requirements.

CTA: Request a tailored cost assessment based on your свободная зона, activities and intended материковая зона operations.

How Long Does the Application Take?

The timeline depends on:

A straightforward application for an eligible non-regulated вид деятельности 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 корпоративный налог treatment of a свободная зона company.

A свободная зона entity is not automatically exempt from корпоративный налог. A company seeking the zero-percent rate available to a квалифицированное лицо свободной зоны 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 материковая зона or domestic permanent establishment may not receive the same treatment as qualifying свободная зона income. The structure of the материковая зона operation, personnel, premises, contracts and revenue-generating functions should therefore be reviewed before the company applies for a permit or branch лицензия.

Дубай's 2025 Resolution expressly requires separate financial records for activities conducted outside the свободная зона and withв Дубае. This distinction supports regulatory and tax transparency, but accounting separation alone does not determine whether income qualifies for a particular корпоративный налог rate.

The company should assess:

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

Свободная зона companies are subject to the ОАЭ НДС legislation. Merely operating in a свободная зона does not create a general НДС exemption.

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

НДС treatment depends on:

The movement of goods from a НДС Designated Zone into материковая зона ОАЭ is generally treated as an import. Import НДС may therefore become payable by the importer, followed by the НДС treatment applicable to any subsequent материковая зона sale.

A Дубай свободная зона establishment authorised to operate in материковая зона Дубай must maintain separate financial records for the activities it conducts outside the свободная зона.

The company should establish accounting controls that identify:

Contracts and invoices should identify the correct entity and authorisation. Using inconsistent trade names, лицензия details or tax-registration information can create problems during audits, customer onboarding and payment processing.

A материковая зона permit or branch лицензия may strengthen the commercial documentation available to a свободная зона company, but it does not guarantee bank-account approval.

The bank may request:

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

Does the Материковая зона Branch Have Separate Legal Personality?

Under Дубай's 2025 Resolution, a branch лицензияd within материковая зона Дубай or a branch operating from the свободная зона does not have a separate legal personality and is not considered independent of its parent company.

The свободная зона company remains responsible for the branch's contracts, liabilities and regulatory obligations. This differs from forming a separate материковая зона subsidiary, which has its own legal personality.

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

A separate материковая зона company may be preferable when:

The least expensive structure at the beginning is not always the most efficient long-term structure.

A goods-trading свободная зона company may sometimes access the local market through a лицензияd материковая зона distributor rather than obtaining its own материковая зона authorisation.

A distributor arrangement may be suitable where:

Direct материковая зона authorisation may provide greater control over customers, pricing and operations. However, it also creates additional licensing, customs, tax and соблюдение требований responsibilities.

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

A dual-лицензияd company must maintain both sides of its regulatory structure.

Typical continuing obligations include:

A temporary permit should not be allowed to expire while the company continues материковая зона operations. Operating outside the authorised period or вид деятельности объем работ may expose the business to penalties and contractual risk.

A свободная зона лицензия alone does not automatically authorise every материковая зона вид деятельности. The company should confirm the legal route before beginning local operations.

A temporary permit may be insufficient for a permanent shop or facility. Conversely, a full материковая зона branch may be unnecessarily costly for a limited project.

The вид деятельности on the материковая зона application must correspond with the company's existing свободная зона activities and the authority's eligible list.

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

Дубай's framework requires separate records for материковая зона activities. Inadequate accounting can create licensing and корпоративный налог complications.

An authorisation to operate withв Дубае does not automatically grant operating rights in every other emirate.

A business permit does not replace customs declarations, product registration, conformity assessment or import approval.

Temporary permits and branch лицензияs have defined validity periods. Renewal planning should begin before expiry.

A Дубай свободная зона technology consultancy wants its employees to work periodically at customer offices. If its вид деятельности is eligible, a temporary материковая зона operating permit may provide an efficient route without requiring a second permanent office.

If the company expects continuous материковая зона work and recurring tenders, a branch лицензия operating from the свободная зона may offer greater continuity than repeated temporary permits.

A свободная зона company planning a permanent retail outlet is likely to require a branch or another материковая зона structure with approved premises. A temporary professional-services permit may not meet the operational requirements.

The company must assess its материковая зона trading authority, customs registration, importer-of-record arrangement, product approvals, НДС treatment and logistics. A permit alone does not complete the import and distribution framework.

A Дубай свободная зона company that wants permanent operations in Abu Dhabi must check the licensing requirements of Abu Dhabi's competent authority. Its Дубай permit cannot simply be extended across the ОАЭ.

Before applying, confirm that:

KPM Global Services can help an existing or proposed свободная зона company evaluate the most appropriate route into the материковая зона market.

Every application remains subject to the decisions of the relevant свободная зона, economic department and sector regulator. KPM Global Services does not guarantee government, banking or regulatory approval.

No. Eligibility depends on the emirate, свободная зона, legal form, business вид деятельности and applicable материковая зона-licensing programme. Approval from the свободная зона authority and the материковая зона authority may be required.

Yes, an eligible company may apply for a материковая зона branch лицензия or temporary permit under Дубай's applicable framework. It cannot assume that its original свободная зона лицензия alone is sufficient.

3. What is Дубай's Свободная зона Материковая зона Operating Permit?

It is a материковая зона-access framework that allows eligible Дубай свободная зона companies holding a Дубай Unified Лицензия to apply to perform approved activities in материковая зона Дубай.

Executive Council Resolution No. 11 of 2025 allows DET to issue a temporary permit valid for no more than six months. It may be renewable subject to the prevailing conditions.

The Resolution prescribes AED 5,000 for issuing or renewing the temporary permit. Свободная зона approvals, вид деятельности amendments, regulatory approvals and professional services may cost extra.

The prescribed DET fee is AED 10,000 per year for issuing or renewing this branch лицензия. Additional government, свободная зона and соблюдение требований costs may apply.

Not always. A branch operating from the свободная зона may use the existing свободная зона location where permitted. A conventional материковая зона branch or premises-based вид деятельности may require a материковая зона office, shop or facility.

The Дубай Resolution requires approval from the relevant свободная зона licensing authority. The authority may issue an NOC or another form of approval according to its procedures.

Дубай's 2025 Resolution permits an authorised establishment to engage its existing workforce registered through the свободная зона portal. Other employment, professional and site-specific rules still apply.

Potentially, if the trading вид деятельности is eligible and included in the permit or лицензия. The company may additionally need customs registration, product approvals, import documentation and НДС соблюдение требований.

No. A Дубай authorisation applies withв Дубае. Activities conducted in another emirate may require approval from that emirate's competent authority.

Yes. ADDED officially offers a Dual Лицензия for eligible establishments registered in Abu Dhabi свободные зоны that want to conduct approved activities outside their свободные зоны.

A suitable материковая зона authorisation may allow participation in eligible tenders, but each government entity maintains its own supplier-registration and procurement requirements. Contract awards are not guaranteed.

It may. Income attributable to материковая зона operations may not qualify for the zero-percent treatment available to a квалифицированное лицо свободной зоны. The effect depends on the structure, вид деятельности, income and соблюдение требований with корпоративный налог conditions.

Дубай's Resolution requires separate financial records for activities conducted outside the свободная зона and withв Дубае. The company should be able to distinguish материковая зона revenue, costs, assets and tax treatment.

A Дубай branch лицензияd under the 2025 Resolution does not have a legal personality independent of its свободная зона parent. A separately incorporated материковая зона 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 вид деятельности.

Only if the chosen route, approved вид деятельности and premises satisfy all applicable licensing conditions. A permanent retail outlet may require a материковая зона branch, approved tenancy and additional municipal or sector approvals.

It depends on the business 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 материковая зона authorisation normally depends on the underlying свободная зона лицензия remaining valid. Failure to renew the свободная зона лицензия can affect the company's continued eligibility to conduct материковая зона activities.