UAE mainland company

A company licensed by an emirate's economic department (the mainland) can trade anywhere in the UAE and pays corporate tax at 0% on the first AED 375,000 of taxable income and 9% above that. Small businesses with revenue of AED 3m or less can elect small business relief and pay no corporate tax, now extended to tax periods ending on or before 31 December 2029. It is simple and credible for a founder who lives in the UAE, and useless for one who does not.

• Founders who have moved to the UAE and sell to UAE customers, including consumers.
• Small consultancies and online businesses with revenue under AED 3m that want small business relief and can document real UAE operation.

Reviewed 2026-09-29. Research, not advice.