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    Company Formation in the UAE: 100% Ownership, Forms & Costs (2026)

    How to set up a company in the UAE: mainland 100% foreign ownership, no LLC minimum capital, mainland vs free zone, and licensing under Decree-Law 32/2021.

    June 22, 2026
    8 min read
    |
    HAQQ Research
    Company Formation in the UAE: 100% Ownership, Forms & Costs (2026)

    Arabic-language reference guide to company formation in the UAE — mainland vs free zone, 100% foreign ownership, legal forms and licensing — under Federal Decree-Law 32/2021. General legal information, not legal advice; costs are indicative. Verify with UAE counsel or the relevant economic department.

    Since the 2021 reforms, 100% foreign ownership is allowed on the UAE mainland for most activities (the old 51% Emirati-partner rule was removed), except activities of 'strategic impact'. The LLC has no fixed minimum capital. Mainland licensing runs through each emirate's economic department (Dubai DET, Abu Dhabi ADDED); free zones always allowed 100% ownership and offer customs/tax advantages but restrict direct local-market trade.

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    Frequently asked questions

    Can a foreigner own 100% of a company in the UAE?

    Yes for most activities on the mainland since 2021, and always in free zones, except activities of 'strategic impact' that may require Emirati ownership.

    What is the minimum capital in the UAE?

    There is no fixed minimum capital for an LLC; the capital must simply be sufficient to achieve the company's purpose.

    Mainland or free zone in the UAE?

    Mainland lets you trade across the whole local market and bid on government contracts; free zones give customs/tax advantages and international trade but restrict direct local sales.

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