Mainland License
الرخصة على البر الرئيسي
A Mainland License authorises a company to operate anywhere in the UAE outside a free zone, directly with consumers, private businesses, and government entities. It is issued by the Department of Economic Development (DED) of the relevant emirate — for example DED Dubai or ADDED in Abu Dhabi. Since 2021, most mainland commercial activities allow 100% foreign ownership without a local Emirati sponsor, though certain strategic or regulated activities still require Emirati participation. Mainland entities pay 9% corporate tax on taxable income above AED 375,000, can bid for government contracts, and face no geographic restrictions on where they open offices or stores. Compliance with labour, VAT, Emiratisation, anti-money-laundering, and ultimate beneficial ownership rules is mandatory.
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الرخصة على البر الرئيسي هي ترخيص يجيز للمنشأة ممارسة نشاطها في أي مكان من الإمارات خارج المناطق الحرة، والتعامل مباشرةً مع المستهلكين والقطاع الخاص والجهات الحكومية. تُصدر الرخصة دائرة التنمية الاقتصادية في الإمارة المعنية — مثل دائرة التنمية الاقتصادية في دبي أو دائرة أبوظبي. ومنذ عام 2021 يُجيز القانون تملكاً أجنبياً كاملاً لمعظم الأنشطة التجارية على البر الرئيسي دون الحاجة إلى كفيل محلي، مع بقاء اشتراط الشراكة المحلية في أنشطة استراتيجية أو منظمة محددة. تخضع منشآت البر الرئيسي لضريبة شركات بنسبة 9% على الدخل الخاضع للضريبة فوق 375,000 درهم، ويمكنها التقدم للمناقصات الحكومية بلا قيود جغرافية على فروعها. ويجب الالتزام بقوانين العمل والقيمة المضافة والتوطين ومكافحة غسل الأموال والإفصاح عن المالك المستفيد.
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ADDED (Abu Dhabi Department of Economic Development)
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Commercial Register
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Related legislation
Cabinet Resolution No. (119) of 2022 Concerning the Executive Regulation of Federal Law No. (14) of 2021 on the Creation and Regulation of Owners Association
Federal Law No. (2) of 2014 on Small and Medium Enterprises (SMEs)
Cabinet Resolution No. (14) of 2019 Organizing the Issuance of Temporary Licenses for Innovative Future Projects
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