The default mainland structure for businesses trading in the UAE — limited liability, unrestricted local trade, and 100% foreign ownership for most activities.
A Limited Liability Company is the standard mainland vehicle for commercial and most professional trading businesses. Shareholders’ liability is limited to their capital contribution, and since the 2020 ownership reforms most activities allow 100% foreign ownership with no Emirati partner required.
| Feature | Position |
|---|---|
| Liability | Limited to the shareholder’s contribution |
| Shareholders | Typically 1 to 50 |
| Foreign ownership | 100% for most activities; a limited strategic list still carries restrictions |
| UAE market access | Unrestricted — sell to UAE businesses, consumers and government |
| Premises | Required, with registered Ejari tenancy |
| Visas | Quota linked to premises size |
| Corporate Tax | 0% to AED 375,000, then 9% |
An LLC is the right answer when your customers are inside the UAE. A free-zone company is cheaper and faster but faces restrictions selling directly into the mainland market. The decision is commercial, not cosmetic — we work through your actual customer list before recommending either.
One conversation is usually enough to map your jurisdiction, your realistic costs and your tax position. Free, no obligation.
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