What is Mainland UAE Company (LLC)?
A mainland UAE LLC is a Limited Liability Company registered with an emirate's Department of Economic Development (DED) — Dubai DED, Abu Dhabi DED, etc. Since 2021, 100% foreign ownership has been allowed for most activities. Can trade across the UAE without restriction (unlike Free Zones).
Current Rate (Annual)
0% on first AED 375k Corporate Tax, 9% above; 5% VAT
Example
A founder incorporates a Dubai mainland LLC with the DED for general trading, allowing them to sell directly to mainland UAE customers without going through a Free Zone or local sponsor.
Related terms
UAE Corporate Tax is the federal tax on business profits introduced by Federal Decree-Law No. 47 of 2022, effective 1 June 2023. It applies a 0% rate on the first AED 375,000 of taxable income and 9% above. Qualifying Free Zone Persons can pay 0% on Qualifying Income. Multinational groups within Pillar Two scope face a 15% Domestic Minimum Top-up Tax from 1 January 2025.
UAE VAT is a 5% federal tax on most goods and services, introduced 1 January 2018. Mandatory registration at AED 375,000 annual turnover; voluntary at AED 187,500. Standard rate 5%; some supplies are zero-rated (exports, healthcare, education) or exempt (residential rent, financial services, local passenger transport).
UAE Free Zones are special economic zones offering 100% foreign ownership, customs benefits, and (subject to QFZP rules) preferential 0% Corporate Tax on Qualifying Income. There are 40+ Free Zones across the seven emirates, each with their own Authority and licensing rules.
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