| Ownership |
Single Individual |
2 or more individuals |
3 to 50 Shareholders |
Parent Company |
More than 10 |
3 up to 50 (including corporate shareholders) |
Minimum one. Maximum varies from Free Zone to Free Zone |
1 or more Shareholders |
| Ownership for Foreigner |
0% for Trading and up to 100% for Service |
0% for Trading and up to 100% for Service |
Maximum 49%. |
100% |
Maximum 49%. |
Maximum 49%. |
100% |
100% |
| Minimum Capital |
No Minimum Capital |
No Minimum Capital |
AED 300,000 in Dubai AED 150,000 in Other Emirates |
No Capital Requirement |
AED 10 million AED 40 million for banking AED 25 million for insurance |
AED 2 million |
Varies with Free Zone |
No Minimum Capital Requirement Stipulated |
| Activity |
Services and Trading |
Services and Trading |
Trading Service or Manufacturing |
Services and Representative offices |
Trading, Service or Manufacturing |
Trading, Service or Manufacturing |
Trading Service or Manufacturing |
Any activity permitted by law except Banking and Insurance |
| Area of Operations |
In the Emirate where registered |
In the Emirate where registered |
In the Emirate where registered |
In the Emirate where registered |
In the Emirate where registered |
In the Emirate where registered |
Within the Free Zone |
Can transact with other than UAE Companies |
| Liability |
Unlimited |
Unlimited |
Limited |
Unlimited |
Limited |
Limited |
Depends on the form of organization |
Limited |
| Audit |
Not required |
Not required |
Required |
Required to be submitted to Ministry of Economy |
Required |
Required |
Depends on the form of organization |
Required but not be submitted to the authorities |
| Taxes |
No Corporate or personal tax in UAE |
No Corporate or personal tax in UAE |
No Corporate or personal tax in UAE |
No Corporate or personal tax in UAE |
Taxes for Banking, Insurance, Oil & Gas |
Taxes for Banking, Insurance, Oil & Gas |
No Taxes applicable due to exemption |
No Corporate or personal tax in UAE |
| UAE Visas |
Available depending on Activity and Office |
Available depending on Activity and Office |
Available depending on Activity and Office |
Available depending on Activity and Office |
Available depending on Activity and Office |
Available depending on Activity and Office |
Available depending on Activity and Office |
Available depending on Activity and Office |
| Repatriation of Investment / Profit |
No Restriction |
No Restriction |
No Restriction |
No Restriction |
No Restriction |
No Restriction |
No Restriction |
No Restriction |
| Office Premises |
Required Rent depends on location and size of premise |
Required Rent depends on location and size of premise |
Required Rent depends on location and size of premise |
Required Rent depends on location and size of premise |
Required |
Required Rent depends on location and size of premise |
Premises Required |
Not Required. Office of the registered agent can be used as registered office. |
