Setting up a business in Dubai: free zone, mainland, corporate tax and remote work
Entrepreneurs and professionals choose Dubai for 100 percent foreign ownership and a light tax regime. The decision is not only about the UAE side: if you remain tax resident at home, your home country's rules on controlled foreign companies may still apply — check the Tax & Residency page.
Free zone or mainland
- Free zone: 100 percent foreign ownership, straightforward setup; trading inside the UAE mainland may require additional arrangements.
- Mainland: direct access to the domestic market, different conditions.
- For trade and services between the UAE and abroad, the free zone is the most common route.
Corporate tax
- Corporate tax: 9 percent on profits above AED 375,000.
- Qualifying Free Zone Person (QFZP): 0 percent under defined conditions.
- Small Business Relief: relief for smaller businesses up to AED 3 million turnover, for tax periods up to 31.12.2029.
- VAT: 5 percent.
- Confirm your situation with a tax adviser; this page is not advice.
Remote work and long-term visas
- Remote Work Visa: for people employed abroad or freelancing who want to live in the UAE while working for a non-UAE employer; there is an income requirement and the visa is renewable — verify the current threshold and terms.
- Golden Visa: long-term residence (commonly 10 years) for investors, entrepreneurs, specialised talent and, among others, property owners above a threshold; categories and thresholds are set by the authorities.
- Green Visa: 5-year residence for self-employed, freelancers and skilled professionals meeting the requirements.
- The UAE also offers a job-search entry permit — see Work & Jobs.
Steps to set up
- Choose your activity and the free zone that fits it.
- Reserve the company name.
- Apply for the licence and submit documents.
- Apply for residence visas for the owners and staff.
- Open a corporate bank account (see Banking).
Corporate-tax thresholds, QFZP conditions, small business relief, remote-work and Golden/Green visa terms change. MoF/FTA, the free-zone authority and ICP are authoritative. This page is not legal or tax advice.