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Business Setup · 2026 Guide

UAE mainland LLC formation 2026: steps, documents, and costs.

A UAE mainland LLC is the most versatile company structure — it gives full access to the UAE market, allows 100% foreign ownership for most activities, and can bid for government contracts. Here is the complete formation process.

MA
Business Setup & Structuring Lead · Paci Finance
Updated 9 min read Verified to 2026 sources
UAE business founders signing LLC memorandum of association for mainland registration
UAE mainland LLC formation 2026: 100% foreign ownership available, full UAE market access, DED-licensed
Quick answer

UAE mainland LLC formation steps: (1) choose activities + trade name; (2) draft and notarise MOA; (3) submit to DED (Dubai) or equivalent; (4) register tenancy contract (Ejari); (5) obtain trade licence; (6) apply for establishment card and investor visa. Typical timeline: 4–8 weeks. Cost: AED 15,000–40,000 (government fees + professional fees, excluding visa costs).

100%
Foreign ownership for most UAE mainland LLC activities
1–50
Minimum and maximum shareholders in a UAE LLC
4–8 weeks
Typical LLC formation timeline from start to trade licence
AED 15K–40K
Typical first-year cost (government fees + professional fees)

UAE LLC — key features

  • Shareholders: 1–50 shareholders (individuals or corporate). Since 2021, foreign nationals can own 100% for most activities listed by the Ministry of Economy. A small negative list still requires UAE majority ownership.
  • Liability: Shareholders’ liability is limited to their capital contribution. The LLC is a separate legal entity.
  • Minimum capital: AED 300,000 nominal capital under Companies Law — but DED in Dubai and ADCD in Abu Dhabi generally do not require paid-up proof for small LLCs in service activities. For trading and manufacturing, paid-up capital may be required.
  • Activities: DED classifies activities into commercial, professional, industrial, and tourism. Each LLC licence is restricted to its approved activities. Choosing the right activity codes upfront avoids re-licensing later.
  • Directors and managers: An LLC must appoint at least one manager (who may be a shareholder). The manager’s name appears on the trade licence and has signing authority. A board resolution is required to change the manager.

UAE mainland LLC formation process

How to form a UAE mainland LLC
1

1. Select activities and reserve trade name

Identify your DED activity codes — up to 10 activities on one licence (some activities require additional approvals). Apply for trade name reservation on the DED portal or through a business setup agent. Name reservation: AED 620 for 2 years.

2

2. Draft and notarise the MOA

The Memorandum of Association (MOA) sets out shareholder names, capital split, activities, and manager appointment. It must be drafted in Arabic (or bilingual Arabic/English), reviewed by a licensed legal practitioner, and notarised before a UAE notary public. Notarisation: AED 1,500–3,500.

3

3. Submit initial approval application

Submit the MOA, shareholder passports, and activity approvals to DED for initial approval. Some activities require pre-approval from other authorities (e.g., Dubai Health Authority for healthcare, RERA for real estate brokerage, KHDA for education).

4

4. Register tenancy contract (Ejari)

A physical office or flexi-desk in a UAE business centre is required for the DED licence. The tenancy contract must be registered with Ejari (Dubai) or the equivalent authority in other emirates. Flexi-desk/business centre arrangements are accepted.

5

5. Submit final licence application and pay fees

Submit all documents (MOA, initial approval, Ejari, activity approvals) and pay DED licence fees. DED issues the trade licence — typically within 5–10 business days after payment.

6

6. Apply for establishment card and investor visa

Apply for the GDRFA establishment card (enables company to sponsor visas). Then apply for investor/director residence visa. Total visa cost per person: AED 3,000–5,000.

Forming a UAE mainland LLC and need end-to-end support?

We handle DED activity selection, MOA drafting and notarisation, tenancy registration, and visa applications. Fixed fee — all government fees disclosed upfront.

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Frequently asked questions

Do I need a UAE national partner for a mainland LLC?+

No — for most commercial and professional activities, 100% foreign ownership is now permitted under Cabinet Resolution 16/2021. However, some activities (RERA-licensed real estate brokerage, certain government-adjacent activities, and a small list of strategic sectors) still require a UAE national local service agent or majority UAE ownership. Your business setup advisor should verify your specific activities against the current permitted list.

What is the difference between a UAE LLC and a sole establishment?+

An LLC has 1–50 shareholders with limited liability — the shareholders are not personally liable for company debts beyond their capital contribution. A sole establishment (civil company for professionals) is a single-owner structure with unlimited personal liability — more common for professional activities like medical or legal practices. For trading and commercial activities, an LLC is almost always preferred.

Can a UAE LLC have a corporate shareholder?+

Yes — a UAE LLC can have individual or corporate shareholders. A foreign company can be a shareholder in a UAE mainland LLC. The corporate shareholder provides its certificate of incorporation, articles of association, and a board resolution authorising the investment — all attested by the UAE embassy in the country of origin (or apostilled for Hague Convention countries).

How much does a UAE mainland LLC cost per year to maintain?+

DED trade licence renewal: AED 5,000–12,000 depending on activity and office space. Professional fees for annual DED renewal: AED 1,500–3,000. If audited accounts are required (bank loan covenant, CT revenue over AED 50M), add audit fee: AED 8,000–25,000. Total annual compliance cost: AED 8,000–40,000 depending on size and structure.

MA

Mohammad Asif

Business Setup & Structuring Lead · Paci Finance

Asif specialises in UAE company formation and group structuring across mainland, DIFC, ADGM, DMCC and JAFZA. With 8 years inside MOEC and free-zone authorities, he has set up 200+ entities and advised on 30+ holding-co restructurings, including QFZP-eligible group designs.

A mainland LLC is the most powerful UAE business structure — but the MOA and DED process must be done right.

We handle UAE mainland LLC formation end-to-end — activity selection, MOA drafting, DED registration, and visa applications. Fixed fee.

Official UAE Government Sources