The hardest decision to reverse in a UAE market entry is the structure itself. Mainland or free zone, subsidiary or branch, sole or joint venture — each choice drives your Corporate Tax position, VAT treatment, licence scope, and even home-country taxation.
Leeum starts from tax-led structure design, not incorporation paperwork: we understand the business model first, then recommend and execute the structure that fits.
What we do
- Entry-mode review — company vs branch vs representative office, with tax impact analysis
- Jurisdiction selection — mainland and free zones (JAFZA, DMCC, KEZAD, ADGM, DIFC and more)
- Incorporation support — licensing, constitutional documents, bank account opening
- JV & shareholding design — tax aspects of joint ventures and shareholder agreements
- Holding & SPV structures — ADGM/DIFC holding companies and asset-transfer planning
- PE risk assessment — reviewing activities conducted before or without a local entity
Note
Rates and thresholds on this page are general guidance as of July 2026. Actual treatment depends on your business structure, industry, and financial year — please contact us for a specific review.
Frequently Asked Questions
Free zone or mainland — how do we choose?
It depends on your onshore sales mix, office and staffing needs, sector regulation, and the value of free-zone tax status (QFZP). Onshore-focused businesses often suit mainland; export and re-export models often suit free zones — but the model decides.
Can foreigners own 100%?
Since the 2021 Commercial Companies Law reforms, most mainland activities allow 100% foreign ownership, with a limited strategic-sector list excepted. Free-zone entities are 100% foreign-ownable as a rule.
How long does setup take?
Free-zone setups typically complete within a few weeks; mainland or regulated activities can take longer. Bank account opening is often the real bottleneck — plan it in parallel.