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.
