Choosing a structure
Mainland, free zone or offshore?
The first question every founder asks. The honest answer depends on where your customers are — here is how the three actually compare.
Most of the advice online is written by whoever earns the largest commission on the answer. The genuinely useful question is not which structure is cheapest — it is where your customers are. If you invoice businesses inside the UAE, a free zone licence can stop you before you start. If you sell abroad, paying for mainland trading rights you will never use is money gone.
Side by side
The three structures compared
Same seven questions asked of each. Where an answer depends on your activity, it says so rather than simplifying.
| Attribute | MainlandTrade anywhere in the UAE | RecommendedFree ZoneFastest route for international business | OffshoreHolding and asset protection |
|---|---|---|---|
| Ownership | 100% foreign ownership on most activities | 100% foreign ownership, always | 100% foreign ownership |
| Ideal for | Retail, contracting, professional services and government tenders | International trade, consulting, e-commerce, media and tech | Holding shares or property, asset protection, international invoicing |
| Local market access | Direct — no distributor required | Via a mainland distributor, branch or dual licence | None — cannot trade within the UAE |
| Visa eligibility | Quota assessed against your registered office space | Fixed allocation per package, upgradeable | None |
| Office requirement | Physical premises with a registered Ejari tenancy | Flexi-desk or shared workstation usually sufficient | Registered agent address only |
| Corporate tax | Standard regime: 0% to the threshold, 9% above | 0% on qualifying income if you meet the QFZP conditions | Depends on activity and residence — assessed case by case |
| Set-up speed | Moderate — notarisation and external approvals add time | Fastest — often a few working days once documents are complete | Fast, and the cheapest to maintain |
| Mainland details | Free Zone details | Offshore details |
Mainland
Trade anywhere in the UAE
- Ownership
- 100% foreign ownership on most activities
- Ideal for
- Retail, contracting, professional services and government tenders
- Local market access
- Direct — no distributor required
- Visa eligibility
- Quota assessed against your registered office space
- Office requirement
- Physical premises with a registered Ejari tenancy
- Corporate tax
- Standard regime: 0% to the threshold, 9% above
- Set-up speed
- Moderate — notarisation and external approvals add time
Recommended
Free Zone
Fastest route for international business
- Ownership
- 100% foreign ownership, always
- Ideal for
- International trade, consulting, e-commerce, media and tech
- Local market access
- Via a mainland distributor, branch or dual licence
- Visa eligibility
- Fixed allocation per package, upgradeable
- Office requirement
- Flexi-desk or shared workstation usually sufficient
- Corporate tax
- 0% on qualifying income if you meet the QFZP conditions
- Set-up speed
- Fastest — often a few working days once documents are complete
Offshore
Holding and asset protection
- Ownership
- 100% foreign ownership
- Ideal for
- Holding shares or property, asset protection, international invoicing
- Local market access
- None — cannot trade within the UAE
- Visa eligibility
- None
- Office requirement
- Registered agent address only
- Corporate tax
- Depends on activity and residence — assessed case by case
- Set-up speed
- Fast, and the cheapest to maintain
Still deciding
Answer three questions instead
The calculator compares all three against your actual activity and visa needs, and gives you an indicative cost for each.
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