Free Zone vs Mainland
Free Zone — 100% foreign ownership, simpler paperwork, but limits on local market work and sometimes contract types.
Mainland LLC — work on the mainland, government tenders, local clients; now 100% foreign ownership in most sectors as well.
Offshore — holding, asset ownership, no office and no visas.
Tax and substance
Corporate tax of 9% applies to profit above 375k AED (~$102k). Qualifying free-zone income — 0% if substance conditions are met.
Substance: real office, documents, the matching activity, employees, non-resident traffic going through the company.
Bank, EMI and visas
Banks: Emirates NBD, Mashreq, WIO, RAKBANK, ADCB. EMIs: Wio, Mashreq Neo, Mercury (for US LLCs). Onboarding takes 2–8 weeks depending on the profile.
Visa quotas depend on the zone and package. Investor, Employment and Golden visas — separate procedures.
What usually breaks
A zone chosen by price rather than fit; no substance — the bank closes the account a year later; annual licence and audit costs not budgeted.