You need a 51% Emirati shareholder
Not since 2021. Federal Decree-Law No. 32 of 2021 gives 100% foreign ownership for most mainland commercial activities.
Mainland license · 2026
What a Dubai commercial license covers in 2026, the real cost lines, 100% foreign ownership, and how long it takes.
Filed with DET since 2009.
10,000+ engagements, 50+ industries.
Mainland setup
The DET licence for trading goods, covering up to ten related activities, with 100% foreign ownership and issue in three to seven working days.
The type turns on what you sell: physical goods need a commercial license, expertise a professional one, manufacturing an industrial one.
| Factor | Commercial | Professional | Industrial |
|---|---|---|---|
| Best for | Trading goods | Services and expertise | Manufacturing |
| Typical activities | Retail, import, export | Consulting, IT, design | Assembly, processing |
| Foreign ownership | 100%, most activities | 100%, most activities | 100%, most activities |
| Local service agent | Not for approved LLC | Some activities | Not typically |
| Physical office | Required (Ejari) | Required (Ejari) | Required + site |
| Sells physical goods | Yes | No | Makes them |
What you can trade
One commercial license can hold several related trading activities. Where activities span unrelated categories, the rules change.
You can run several related trading activities, up to 10 in most cases, on a single commercial license without a separate license for each.
To trade across unrelated product categories, you may need a general trading license, which is broader and costs more.
General trading licenseActivities that do not match what you actually sell, or that a bank does not expect, trigger amendment fees and account rejections. Confirm the code before filing.

The 2026 update
The single biggest myth on older setup pages, corrected.
You need a 51% Emirati shareholder
Not since 2021. Federal Decree-Law No. 32 of 2021 gives 100% foreign ownership for most mainland commercial activities.
A local service agent is mandatory
Not for a commercial company on an approved activity. A non-GCC sole establishment can still need one, but a listed company does not.
Every activity allows 100% ownership
Almost all, not all. Cabinet Decision No. 55 of 2021 keeps local-equity rules for strategic-impact sectors.
Mainland business income is tax free
No. Mainland profit above AED 375,000 is taxed at 9% corporate tax. Only qualifying free zone income can reach 0%.
Small Business Relief ended in 2026
Extended to 2029. Ministerial Decision No. 131 of 2026 runs the AED 3M relief to periods ending 31 Dec 2029.
Any activities can sit on one commercial licence.
Related ones can. A single commercial licence holds several related trading activities. Span unrelated categories and a second licence or approval applies.
Real 2026 ranges
Three genuine routes, cheapest to what most traders actually need. Every figure below is a planning range, not a fixed tariff.
Home-based online trading, no office, restricted to UAE and GCC nationals.
A standard mainland commercial license with an Ejari office and 100% foreign ownership.
Trade across unrelated product categories under one broader license.
Tell us the activity and we return an itemized quote with every DET and government line confirmed.
Costs vary with activity count, office type and visa count. The Dubai Municipality market fee, 5% of annual office rent, is the line most agencies leave out of a headline price. We show it. All figures are confirmed against the current DET schedule before you pay.
The DET process
Six steps from activity to license. A standard commercial license issues in 3 to 7 working days once documents and office are in order.
Pick the DET activities you will trade. This sets your license type and ownership eligibility.
Submit up to three name options that follow DET naming rules. Reservation is quick.
DET confirms it has no objection to your activity, structure and ownership.
A registered tenancy is required and sets your visa quota.
File shareholder documents and the notarised MOA for a limited liability company (LLC).
Pay the DET and government fees and the trade license issues. External approvals can add time.
What you bring
Documents issued abroad need attestation by the UAE embassy and the Ministry of Foreign Affairs before DET accepts them.
Full document checklist
Which is right for you
Both are legitimate. The right answer turns on one question: where are your customers? Here is the honest side by side.
If your customers are in the UAE, mainland almost always wins. If you only sell abroad or online to international clients, a free zone is often cheaper, and we will tell you so rather than sell you the wrong one.
A commercial license is not a one-time cost. Here is what recurs each year, and the tax position every mainland trader should plan for.
The license, Ejari and establishment card renew annually. Lapses attract fines and can suspend the license.
Mainland profit above AED 375,000 is taxed at 9%. The first AED 375,000 is 0%. Federal Decree-Law No. 47 of 2022.
Revenue up to AED 3M can elect zero taxable income, now to periods ending 31 Dec 2029 (MD 131 of 2026).
Registration and a TRN are required even at 0%. Late registration carries an AED 10,000 penalty.
Why DMCS
Commercial setups stall for avoidable reasons: an activity code that does not match the business. We clear those before filing.
The wrong activity code is the most common cause of amendment fees and bank rejections. We map it before anything is submitted.
You get every DET and government line separated, including the 5% market fee most agencies leave off the headline price. No surprises at renewal.
The same team handles your license, visas and bank introduction, so nothing falls between handoffs.
Filed with DET since 2009, across 50+ industries, so activity edge cases are routine here.
FAQ
Tell us your activity and we return an itemized quote with every DET and government line confirmed. We will even tell you if a free zone fits you better. No obligation.