13 Jan 2026
By Vista Corp
Not long ago, 100% foreign ownership in Dubai was seen as a major reform; something new, exciting, but also uncertain. Business owners wondered whether it would last, whether it applied to everyone, and whether there were hidden conditions.
In 2026, that phase is over. Full foreign ownership is no longer an experiment. It’s the standard way business is done in most sectors. But here’s where many people still get it wrong: ownership alone doesn’t define how easy or successful your business will be.
Dubai company ownership today is about how ownership fits into licensing rules, compliance obligations, banking expectations, tax laws, and long-term strategy. This blog breaks down what 100% foreign ownership in Dubai Mainland really means now in practical terms, without legal jargon, for you to understand clearly.
1. 100% Foreign Ownership Is Now the Default
If you’re setting up a Mainland company in Dubai today, full foreign ownership is no longer something you “apply for” as a special case. For most business activities, it’s simply how the system works.
Trading companies, service providers, manufacturers, consultants, all of these can typically be structured as a 100% ownership company in Dubai without involving a UAE national shareholder. This has removed one of the biggest concerns international investors used to have about Mainland setups: control.
Ownership is now clean, direct, and clearly reflected on the license.
2. The Approved Activity List Covers Most Businesses
Whether you qualify for full ownership depends primarily on your business activity, not your nationality or background.
The UAE has approved more than a thousand commercial and industrial activities that allow full foreign ownership. This includes areas like general trading, logistics, marketing, IT services, consulting, contracting, manufacturing, and many professional services.
For most entrepreneurs, Dubai company ownership is no longer limited by ownership rules; it’s determined by selecting the appropriate activity at the licensing stage.
3. Some Sectors Are Still Restricted, by Design
While the system is open, it isn’t unrestricted.
A small number of sectors remain classified as strategic. These include defence, security, banking, insurance, and telecommunications. In these areas, majority UAE national ownership is still mandatory.
This isn’t a grey zone or something that changes case by case. If your activity falls into these sectors, Dubai Mainland company 100% ownership is simply not available, and no structuring workaround will override that.
4. The 2025 Company Law Changed How Ownership Works
A major reason full ownership works better today is that the underlying company law was modernised.
Federal Decree-Law No. 20 of 2025 reshaped how Mainland companies are structured. It introduced flexibility around shareholder arrangements, allowed multiple share classes, and simplified mergers, acquisitions, and restructuring.
For foreign investors, this means Dubai company ownership is no longer rigid. You can plan exits, profit distribution, and control far more intelligently than before.
The 2025 law now allows you to issue different classes of shares. This means you can own 100% but still give ‘Profit-Only’ shares to key employees or ‘Voting-Only’ shares to partners without giving up equity – a game-changer for startups.
5. Corporate Citizenship Is a Quiet but Powerful Shift
One of the most misunderstood changes in 2026 is corporate citizenship.
Any company incorporated in the UAE, even if fully foreign-owned, is legally treated as a UAE national company. This has real consequences. A 100% ownership company in Dubai can now register for government tenders, work with public sector entities, and participate in infrastructure projects.
Ownership no longer limits access in the way it once did.
6. Local Service Agents Are Largely Gone
In the past, even when ownership was allowed, professional licenses often required a Local Service Agent. While LSAs had no ownership rights, they were still mandatory intermediaries.
Today, for many professional and branch licenses, this requirement has been removed. For businesses eligible for 100% ownership in Dubai Mainland, operations are now simpler, cleaner, and less dependent on third parties.
7. Instant Licensing Is Now Real, Not Just Marketing
Dubai’s Invest in Dubai platform has changed how company formation works.
For eligible activities, a Mainland license can be issued in minutes, sometimes under ten, without visiting a government office. This doesn’t remove the need for later compliance or documentation, but it dramatically speeds up the initial setup.
This has made Mainland company formation in Dubai faster and more predictable than ever.
8. Mainland vs Free Zone Is About Market Access
In 2026, the ownership difference between the Mainland and the Free Zone has mostly disappeared. The real difference is access.
A Mainland company can trade directly with anyone in the UAE, including individuals, corporates, and government entities. Free Zone companies often cannot do this without intermediaries.
This unrestricted access is the main reason businesses still choose Mainland company formation in Dubai, even when Free Zones offer full ownership too.
Also Read: Dubai Business Setup Guide: Mainland vs Free Zone Explained
9. Physical Office Space Is Still Required
Unlike some Free Zones that allow virtual offices, Mainland companies usually need a physical office registered through Ejari.
Office size matters. Visa quotas are typically linked to space, often calculated at around 100 square feet per employee. Any 100% ownership company in Dubai must plan office space carefully, especially if hiring staff is part of the business plan.
10. Corporate Tax Applies Regardless of Ownership
Full ownership does not mean tax exemption.
Mainland companies are subject to UAE Corporate Tax at 9% on net profits above AED 375,000. Every business must register, maintain records, and file returns.
Ownership gives control, not tax immunity. This applies equally to all Dubai company ownership structures.
11. Small Business Relief Still Requires Registration
Even if a company qualifies for Small Business Relief due to low revenue, Corporate Tax registration is still mandatory.
This is where many new businesses slip up. Even a 100% ownership in a Dubai Mainland company with minimal income must register and comply with reporting requirements.
With 100% ownership now standardised, many investors are utilising the ’90-day physical stay’ rule to secure a Tax Residency Certificate, effectively aligning their personal tax planning with their new Dubai Mainland structure.
12. UBO Disclosure Is Mandatory
All companies must maintain a register of Ultimate Beneficial Owners.
Even if you own 100% of the shares, authorities require disclosure of the individual behind the company. This transparency is now a core part of ownership compliance and cannot be avoided.
13. Economic Substance Rules Still Apply
If your business performs “Relevant Activities” such as distribution, headquarters services, or holding activities, you must show real presence in the UAE.
This includes employees, expenses, and decision-making locally. Failing to meet these requirements can result in penalties, even for fully owned Mainland companies.
14. Banking Is Still the Biggest Practical Challenge
Licensing may be fast, but banking remains cautious.
Banks want to see a physical office, a clear business plan, and real operations. For many businesses, bank account approval, not licensing, determines how quickly Mainland Company Formation in Dubai becomes fully operational.
Also Read: Business Bank Account Opening in Dubai: Hidden Red Flags That Can Block Approval
15. Strategic Advantages Go Beyond Ownership
Full ownership now comes with broader benefits.
Products manufactured under a Mainland license can be labelled “Made in the UAE.” Companies can re-domicile from overseas without losing history. Profits can be repatriated freely. There is no fixed minimum capital, only what is commercially sufficient.
For long-term planners, these advantages often matter more than ownership alone.
Final Words
In 2026, 100% ownership in Dubai Mainland is no longer about permission. It’s about preparation.
The UAE offers full control, but it expects substance, compliance, and clarity in return. For businesses that want real market access, credibility, and room to grow, Dubai company ownership through the Mainland remains one of the strongest structures available when done properly.
Ready to secure 100% ownership in Dubai Mainland without surprises, delays, or compliance pitfalls? Vista Corporate Global Business Setup handles your full setup: precise activity selection, instant licensing, bank account approvals, and tax structuring from day one. Contact us today for a free 30-minute strategy call.
Disclaimer: This article is published for general informational purposes only and does not constitute legal, tax, or regulatory advice. Business ownership rules, licensing requirements, and compliance obligations in the UAE may vary based on business activity, jurisdiction, and regulatory updates. Readers are advised to seek professional consultation before making any business, legal, or investment decisions based on the information provided.
