The official rules that apply
- A freelance work permit lets individuals, including foreign nationals on self-sponsored residence visas, work independently without an employer sponsor or active employment contract.
- In free zones, after initial approval applicants pay registration and licence fees that depend on the licence type.
- UAE Corporate Tax is 0% on taxable income up to AED 375,000 and 9% above AED 375,000.
- A Qualifying Free Zone Person is taxed at 0% on Qualifying Income and 9% on other taxable income, without the AED 375,000 0% band.
Registration basics in the UAE
| Company type | Company in ADGM, a free zone such as DMCC, or on the mainland |
|---|---|
| Registry | ADGM Registration Authority · free zone authorities · Dubai Department of Economy and Tourism |
| Government filing fee | Varies — Depends on the zone and licence type. ADGM: name reservation $200, licence fees by activity category. |
| Registration time | ADGM expects approval within 10 business days when all requirements are met. Other zones differ. |
| Resident director | ADGM does not state a general director residency rule; its Tech Startup licence needs a UAE-resident signatory. |
| Visit, notary or lawyer | DMCC offers fully remote setup with e-signing by video call; other authorities differ. |
| Registered address | A virtual office is not accepted for a licence. ADGM requires a physical office (at least a dedicated desk); DMCC requires a registered office in DMCC such as a flexi-desk; on the mainland the lease must be registered with Ejari. |
| Minimum capital | Not stated |
| Corporate tax | Federal Corporate Tax: 0% on taxable income up to AED 375,000 and 9% above. A Qualifying Free Zone Person pays 0% on qualifying income. |
| Every year | ADGM: annual commercial licence renewal, data protection renewal ($300), annual return and accounts. |
Full step-by-step guide: company registration in the UAE.
Sources
- u.ae, checked 27 September 2026
- u.ae, checked 27 September 2026
- u.ae, checked 27 September 2026
- tax.gov.ae, checked 27 September 2026