Mainland structure · 2026
Subsidiary in Dubai mainland
A separate UAE company owned by a foreign parent, with the parent's assets shielded from UAE liabilities.
- Separate UAE entity
- 100% parent ownership
- Parent's assets shielded
- 0% withholding on profit
Foreign expansion
What is a mainland subsidiary?
A separate UAE company, usually an LLC, owned by a foreign parent. Parent assets stay shielded and profit repatriates with no withholding tax.
Is it right for you
Is a subsidiary the right entry route?
A subsidiary suits a parent that wants protection and its own UAE operations. Here is who it fits and who should look at a branch or rep office instead.
A subsidiary fits if
- You want the parent shieldedA separate LLC limits the parent's exposure.
- You will earn revenue in the UAEA subsidiary can run its own activities.
- You want activities beyond the parent'sIt is not limited to the parent's scope.
- You want a clean local balance sheetIts own accounts, which banks read well.
- You plan to scale in the UAEA subsidiary is built to grow independently.
A branch or rep office may fit if
- You want the simplest setupA branch carries a lighter formation.
- You only do the parent's activityA branch expands the same activity.
- You will only market, not sellA rep office is the lighter option.
- The engagement is short-termA branch is faster to close when the project ends.
- The parent accepts full liabilityRing-fencing is the main reason to form a separate company.
What the parent company must provide
A subsidiary is formed on the parent's documents, and those must be attested before DET will accept them. Attestation is the parent-specific step that sets the timeline.
Local setup documents
Every parent document, the certificate of incorporation, the memorandum, the board resolution, and the power of attorney, must be attested in the parent's home country and by the UAE Ministry of Foreign Affairs, then legally translated into Arabic. This runs several weeks and depends on the home country, so it is usually the longest single part of a subsidiary setup.
Who signs off
The authorities a subsidiary setup touches
The process
How to set up a mainland subsidiary
Six stages from parent decision to a licensed subsidiary. Plan for about two to four weeks once the attested parent documents are ready.
- Critical stage
Attest parent documents
Attest and translate the parent's incorporation, memorandum, board resolution, and power of attorney. This is the critical path.
Reserve name and activity
Reserve the subsidiary's trade name and confirm its activities with DET.
Initial approval
DET and the Ministry of Economy clear the foreign-owned structure.
MOA and Ejari
Notarise the subsidiary's Memorandum and register its Ejari office lease.
License issuance
DET issues the subsidiary's trade license on approval.
- Critical stage
Tax, UBO, and visas
Register for corporate tax, file the UBO register, and process manager and staff visas.
Real 2026 cost
What a subsidiary costs to establish
Lean services subsidiary
Single activity, small office. The leanest way to place a subsidiary on the mainland.
Standard trading LLC
Broader activity, an office, and a few visas, with parent attestation included.
Larger or regulated
A bigger office, sector approvals, several visas, and an audit retainer.
Want the exact figure for your parent?
Capital and visas
Capital and visa allocation
Share capital
Most activities carry no fixed minimum share capital; you state a reasonable figure in the memorandum. Some regulated activities do set a minimum.
Visa quota
The subsidiary's visa quota is tied to its Ejari office size, like any mainland company. A bigger office supports more of the team.
Manager visa
The subsidiary appoints a UAE manager, whose visa is part of the setup. Investor and staff visas follow the standard mainland process.
Opening an account for a subsidiary
Banks look at both the subsidiary and the parent behind it. A clear group structure, attested parent documents, and evidence of the parent's standing are what move the file.
Show the ownership chain
A clear structure from the parent down to the UAE subsidiary, with attested documents.
Evidence the parent
The parent's standing and source of funds, documented alongside the subsidiary's plan.
Manage to approval
We match the group to a bank comfortable with foreign-owned subsidiaries and manage the KYC.
Banks DMCS opens subsidiary accounts with
A subsidiary clears review on a clear ownership chain and a parent that checks out.
How a Subsidiary Is Taxed
A mainland subsidiary is a normal UAE taxable company, and it carries ongoing filing duties the parent should plan for. Profits repatriate to the parent with no UAE withholding tax.
| Authority | What they do | When you meet them | Key output |
|---|---|---|---|
| No withholding | A clean route to move earnings back to the parent company. | On profit distribution | Free repatriation |
| 9% rate | The subsidiary registers with the FTA regardless of profit. | On annual profit | Corporate tax & VAT |
| UBO filing | Keep the ultimate beneficial owners of the parent chain current. | On any ownership change | UBO register |
| IFRS & audit | Maintain records that support the accounts and any consolidation. | Each year | Audited accounts |
- No withholdingProfits repatriate to the parent with no UAE withholding tax.You meet them:On profit distribution
- 9% rate0% up to AED 375,000 profit, 9% above. VAT once supplies pass AED 375,000.You meet them:On annual profit
- UBO filingFile the UBO register and update it within 15 days of any change.You meet them:On any ownership change
- IFRS & auditKeep IFRS records; an audit is required above revenue thresholds.You meet them:Each year
Why DMCS
Why set up your subsidiary with DMCS
The slow, easy-to-mishandle part is the parent's paperwork. We manage attestation, DET and the Ministry of Economy registration.
We manage the parent attestation, not just the license
Attesting the parent's documents is the longest part. We sequence it against the UAE steps so formation does not wait.
We manage the parent attestation
The country-specific document attestation is the critical path. We run it in parallel with the UAE steps so the setup does not stall waiting on a foreign ministry.
We structure the liability shield
A subsidiary only protects the parent if it is set up as a genuinely separate entity. We structure it so the shield holds, not just on paper.
One team, two countries
Attestation, DET, the Ministry of Economy, tax, and UBO, coordinated from one office, so the parent deals with one point of contact, not several.
Real results from our clients
What our clients say about working with us
Real Google reviews from founders we have set up and kept compliant on the Dubai mainland.
Thank you to the team for supporting us with our company setup. Our case was not straightforward, especially the bank account opening, but they stayed committed and got it done.
I had a great experience opening a corporate bank account. The process was smooth and efficient. The staff were friendly, professional, and explained everything clearly.
The accounting and bookkeeping service has been exceptional. Attention to detail is impressive, and communication is always clear. Tasks are handled promptly.
They confirmed our activity grouping before filing and flagged an issue the bank would have raised. Licensed in under two weeks with no surprises on the invoice.
We came for a mainland LLC and stayed for renewals and PRO work. The same team answers the phone after the license is issued, which is rare here.
FAQ
Frequently asked questions
Set up your UAE subsidiary the right way.
Tell us the parent company and what the subsidiary will do, and we return the right structure, the attestation plan, and an itemized quote with the parent-specific costs shown.





