LLC Company Setup in Dubai Mainland

A mainland Limited Liability Company (LLC) is the most common legal form for doing business in Dubai. It is licensed by the Dubai Department of Economy and Tourism (DET, formerly DED), can trade anywhere in the UAE and internationally, bid for government contracts, and open branches across the Emirates. Dawn Consultancy handles the full formation process, from activity selection and name approval to licence issue, visas and bank account opening, and then supports the company with accounting, audit and tax compliance once it is trading.

Foreign ownership: what changed

Since the amendment of the UAE Commercial Companies Law in 2021, most commercial and industrial activities in Dubai can be owned 100% by foreign investors. The old requirement for a UAE national to hold 51% of the shares no longer applies to these activities. A short list of activities with strategic impact (for example certain defence, security, banking and telecom activities) still carries local ownership or approval conditions, and some professional activities are licensed through a different vehicle. We confirm the position for your specific activity before any documents are drafted.

Key features of a Dubai mainland LLC

• One to fifty shareholders; a single-shareholder LLC is permitted.
• Shareholders’ liability is limited to their share in the capital.
• No statutory minimum share capital for most activities; capital must be adequate for the licensed activity.
• Managed by one or more managers appointed in the Memorandum of Association (MOA); managers may be shareholders or third parties.
• Shares cannot be offered to the public; transfers are made by amending the MOA.
• Requires a registered physical office or approved workspace in Dubai (Ejari-registered lease).
• Eligible to sponsor residence visas for owners and employees, in proportion to office space.

Formation process

1. Activity and legal structure. We map your business to the correct DET activity codes and confirm ownership rules and any external approvals.
2. Trade name reservation. Name checked and reserved with DET; the name must end with “LLC” or “L.L.C.”
3. Initial approval. DET initial approval and, where required, approvals from other authorities such as Dubai Municipality, Dubai Health Authority, KHDA or the RTA.
4. Memorandum of Association. MOA drafted, notarised and signed by the shareholders (in person or by power of attorney).
5. Office lease. Tenancy contract registered through Ejari.
6. Licence issue. Submission of the file, payment of government fees and issue of the commercial licence.
7. Post-licence registrations. Establishment card, Ministry of Human Resources and Emiratisation file, immigration file, Corporate Tax registration with the Federal Tax Authority, VAT registration where the threshold applies, and bank account opening.

For a straightforward commercial activity with all documents in hand, the licence is typically issued within one to two weeks. Activities requiring external approvals take longer.

Documents required

• Passport copies and UAE entry stamp or visa copy for each shareholder and manager
• Emirates ID copies (where applicable)
• Proposed trade names and business activities
• Office tenancy contract (Ejari)
• For corporate shareholders: certificate of incorporation, MOA, board resolution and certificate of good standing, attested up to the UAE Embassy and the UAE Ministry of Foreign Affairs
• Power of attorney if we sign on your behalf

Ongoing obligations after formation

• Corporate Tax. Every mainland LLC must register with the Federal Tax Authority and file an annual Corporate Tax return. Tax is charged at 9% on taxable income above AED 375,000.
• VAT. Registration is mandatory once taxable supplies exceed AED 375,000 in a 12-month period; voluntary registration is available above AED 187,500.
• Accounting records. Proper books of account must be kept and retained; audited financial statements are required above the revenue threshold set by the Ministry of Finance and are frequently requested by banks and DET.
• Licence renewal. Annual renewal with DET together with the Ejari and establishment card.
• Ultimate beneficial owner (UBO) and, where relevant, anti-money-laundering registrations.

Dawn Consultancy provides audit, bookkeeping, VAT and Corporate Tax services so that the same team that formed your company keeps it compliant.

Why Dawn Consultancy

• Licensed auditors and tax advisers, not only a formation agent: we understand the compliance the company will face after day one.
• In-house PRO team for DET, immigration and labour transactions, NOCs and document attestation.
• Transparent quotation covering government fees and our professional fee, agreed before we start.
• Remote formation available: shareholders abroad can complete the process by power of attorney.

Frequently asked questions

Related services

Get a quotation

Tell us your planned activity and where your shareholders are based and we will confirm the ownership position, list the approvals required and send a fixed-fee quotation. Contact Dawn Consultancy or call +971 55 441 1036.