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The UAE business setup vocabulary explained in plain English. 45+ terms covering free zones, mainland licensing, visas, tax, banking and government services.
Abu Dhabi Global Market, Abu Dhabi's financial free zone operating under English common law with the FSRA as its independent regulator. Preferred for crypto, fintech and Hub71 tech startups.
Dubai's immigration services centre and online portal, run by GDRFA Dubai, handling entry permits, visa status changes, visa stamping and cancellations for residents and companies.
The multi-step process of legalising a foreign document for UAE use. Typically requires notarisation in the home country, apostille or embassy legalisation, UAE Embassy attestation and MOFA UAE attestation.
The Dubai Chamber (or equivalent in other emirates) that every UAE mainland company must register with. Annual membership fee ranges AED 1,200 to AED 2,500.
Centre for Professional Qualifications, the DHCC body that licenses individual medical professionals (doctors, dentists, nurses, pharmacists) to practice at Dubai Healthcare City facilities.
Dubai Airport Free Zone Authority, the free zone located inside Dubai International Airport. Preferred for high-value trading, aviation, pharmaceutical, jewellery and (via its sub-zone Dubai CommerCity) e-commerce fulfilment.
Dubai Department of Economy and Tourism (formerly DED, Department of Economic Development), the authority that issues mainland Dubai trade licences and regulates most commercial activities.
Dubai Financial Services Authority, the independent financial regulator for DIFC entities. Separate from the UAE Central Bank.
Dubai Healthcare City, the UAE's dedicated medical free zone with its own regulator (DHCR) and licensing authority (CPQ). Hosts over 160 clinical facilities.
Dubai International Financial Centre, Dubai's financial free zone operating under English common law with the DFSA as regulator. Home to Goldman Sachs, HSBC, Standard Chartered and over 5,500 financial firms.
Dubai Multi Commodities Centre, the free zone in Jumeirah Lake Towers (JLT) hosting over 25,000 companies. Flagship for commodities trading, financial services and the DMCC Crypto Centre.
Double Tax Avoidance Agreement, a bilateral treaty that prevents the same income from being taxed in two countries. The UAE has DTAAs with 140+ countries including India, Pakistan, UK, Germany and most of Europe.
Dubai World Central, the free zone surrounding Al Maktoum International Airport. Preferred for aviation, logistics, light manufacturing and e-commerce.
The Dubai Land Department registration system for all tenancy contracts. Mandatory for any mainland trade licence; costs AED 220 per registration and must be renewed with every lease renewal.
The mandatory UAE identity card issued by the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP). Every UAE resident and citizen must carry one.
A short-term UAE visa (usually 60 days) that lets a visa applicant enter the country to complete medical fitness, Emirates ID biometrics and visa stamping.
Economic Substance Regulations, UAE rules that require certain businesses (holding, headquarters, financial, intellectual property, distribution) to demonstrate real economic activity in the UAE.
Financial Services Regulatory Authority, the independent financial regulator for ADGM entities. The FSRA was the first UAE regulator to license crypto exchanges.
Federal Tax Authority, the UAE body that administers VAT, Corporate Tax and Excise Tax via the EmaraTax online portal.
A shared desk arrangement in a free zone business centre that satisfies the free zone office requirement for licensing and visa purposes. Included in most free zone base packages.
A UAE jurisdiction with its own regulatory authority, offering 100 percent foreign ownership, 0 percent personal income tax, qualifying 0 percent corporate tax and simplified setup. 45+ free zones exist across the UAE.
A 10-year renewable UAE residence visa that does not depend on an employer. Routes include AED 2 million investor, AED 2 million property, entrepreneur, specialised talent and outstanding student.
Hamriyah Free Zone Authority, Sharjah's industrial and port free zone, preferred for manufacturing, oil and gas services and bulk trade through Hamriyah Port.
Abu Dhabi's technology startup incubator inside ADGM. Qualifying startups receive up to 5 years of free office, housing and insurance plus access to Mubadala's investor network.
International Free Zone Authority, one of the cheapest Dubai free zones located in Dubai Silicon Oasis. Base licence from AED 12,900 with 3 activities included.
Jebel Ali Free Zone Authority, the UAE's largest industrial and logistics free zone with direct access to Jebel Ali Port. Hosts over 10,000 companies across trading, industrial and services.
Limited Liability Company, the most common UAE mainland company structure. Allows 1 to 50 shareholders with liability limited to share capital. Since 2021, 100 percent foreign ownership is allowed on most activities.
UAE Ministry of Foreign Affairs, the final attestation step for foreign documents to be accepted by UAE government entities.
UAE Ministry of Human Resources and Emiratisation, the authority that regulates private-sector employment, labour contracts, work permits and the WPS wage protection system.
A UAE company licensed by the Department of Economy (DET in Dubai, equivalent bodies in other emirates) with no free zone restrictions. Can trade directly across the UAE and with government.
Memorandum of Association, the UAE company's founding document specifying shareholders, share capital, activities and signatory powers. Notarised at setup.
A UAE offshore company (JAFZA Offshore, RAK ICC, Ajman Offshore) used for holding structures and international trade. Cannot trade inside the UAE and cannot sponsor residence visas.
Public Relations Officer services, a UAE term for outsourced government liaison covering visas, Emirates ID, MOHRE, Amer and Tas-heel transactions.
Person In Charge, a Dubai Municipality certified Food Safety Supervisor required on staff at every licensed restaurant and cafeteria in Dubai.
Qualifying Free Zone Person, a free zone entity that meets UAE Corporate Tax rules (substance, qualifying income, de minimis, audit, transfer pricing) to retain the 0 percent corporate tax rate on qualifying income.
Ras Al Khaimah Economic Zone, the main free zone of Ras Al Khaimah, offering some of the lowest UAE free zone costs with industrial, commercial and professional licences.
Real Estate Regulatory Agency, the Dubai Land Department body that regulates real estate activities, broker certification and off-plan project registration.
MOHRE's work permit and labour contract submission system. All employment visas and labour cards pass through Tas-heel service centres.
Tax Residency Certificate, a UAE document issued by the Federal Tax Authority confirming a person or company is tax resident in the UAE. Required to claim benefits under UAE Double Tax Avoidance Agreements.
Tax Registration Number, the unique number issued by the Federal Tax Authority when a business registers for VAT or Corporate Tax.
Ultimate Beneficial Owner, the natural person who ultimately owns or controls a UAE company. UBO disclosure is mandatory and must be kept current in registry filings.
Virtual Assets Regulatory Authority, Dubai's regulator for crypto and virtual asset service providers. Licenses exchanges, custodians, broker-dealers and token issuers.
Value Added Tax, the UAE's 5 percent consumption tax. Mandatory registration above AED 375,000 taxable turnover; voluntary from AED 187,500.
Wages Protection System, the UAE Central Bank mechanism for processing employee salaries. All MOHRE-licensed employers must pay wages via WPS.
WIO Bank, the UAE's first digital-native bank backed by ADQ and Alpha Dhabi, offering mobile-first SME banking with zero-fee Starter and tiered Pro plans.
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