Key takeaways
- The free zone mainland operating permit lets a Dubai free zone company holding a Dubai Unified Licence work on the mainland for six months.
- A DET branch licence suits regulated work and steady mainland revenue.
- Regulated activities take a DET branch licence, approved by the sector’s regulator, such as DHA, KHDA or RTA.
- We check your 0% corporate tax position before you apply, because most consultancy and IT income from the mainland is not qualifying.
Mainland routes for free zone companies
Dubai gives a free zone company two routes onto the mainland. Both come from Executive Council Resolution 11 of 2025.
| Route | Best for | What you get |
|---|---|---|
| Operating permit | Non-regulated work for mainland clients | Six months of mainland work on your licence |
| DET branch licence | Regulated activities or lasting mainland revenue | A lasting mainland branch |
| Mainland company | Most revenue from UAE clients | A DET licence to trade across the UAE |
Which route fits your business?
Start from what you sell and where your clients sit.
| Your business | Route that fits | Why |
|---|---|---|
| Consultancy or IT, clients mostly on the mainland | Mainland licence from the start | Simpler, with one licence for all your local work |
| Consultancy, design or IT, some mainland projects | Operating permit | Mainland work without a second company |
| Trading, mostly overseas buyers | Stay in the free zone, add the permit | Covers the occasional mainland deal |
| Clinic, school, transport or food | DET branch licence | Approved by DHA, KHDA, RTA or Dubai Municipality |
| Steady, growing mainland revenue | DET branch licence | A lasting licence, with its own mainland accounts |
Does mainland work affect the 0% rate?
It can, so we run the tax check before you apply.
Mainland income keeps the free zone 0% rate only when it comes from a qualifying activity. Consultancy, marketing and most IT services are not one. That income is taxed at the standard rates.
We check this first. A company that breaks a condition is taxed at the standard rates for that period, and it loses Qualifying Free Zone Person status for the four periods that follow. Our free zone corporate tax guide sets out every condition.
What we handle for you
One advisor handles the route and the tax check.
Your clients decide the route, so we read the client list and contracts first. Then we word the activity so the permit or branch licence covers the work you invoice. Where your sector has a regulator, we prepare the file for its approval alongside DET’s. A branch opens its own mainland accounts from the start.
When the mainland becomes your main market, our Dubai mainland company setup is the next step.
