Setting up a UAE business requires completing multiple steps across different government authorities. Here is the complete 2025 step-by-step checklist.
Pre-Setup Decisions (Before You Apply)
Complete these decisions before starting the application: 1. Decide: free zone or mainland? (Free zone for international business and lower cost; mainland for UAE domestic market access). 2. Choose your emirate (Dubai, Abu Dhabi, Sharjah, RAK, etc.). 3. Select your specific free zone or mainland authority. 4. Define your business activities (the exact activities your company will perform — these go on the licence). 5. Choose your company structure (sole owner FZE, multi-shareholder FZC, mainland LLC, etc.). 6. Decide on your office type (virtual, flexi-desk, or private office). 7. Determine how many UAE residence visas you need.
Business Setup Steps (Application Phase)
Step 1: submit your licence application with the chosen free zone or DED (mainland), including: passport copies, proof of address, completed application form, and business plan (if required). Step 2: receive initial approval (usually 1-3 days). Step 3: pay the licence fee and secure your office (virtual, flexi-desk, or physical lease). Step 4: receive your trade licence certificate (5-10 working days for most free zones). Step 5: open a UAE business bank account (apply to your chosen bank with the trade licence). Step 6: apply for UAE residence visa(s) — requires physical presence in UAE for Emirates ID biometrics. Step 7: register for UAE VAT if annual revenue is AED 375,000+. Step 8: register for UAE Corporate Tax (all UAE entities in scope must register).
Post-Setup Ongoing Requirements
Annual renewal: trade licence renewal (typically annually), UAE visa renewals (every 2 years for standard visas, every 5 years for Green Visa, every 10 years for Golden Visa). Accounting: maintain books of accounts, prepare annual financial statements. VAT filing: quarterly VAT return (if registered). CT filing: annual Corporate Tax return (within 9 months of financial year end). Payroll: WPS salary payments via UAE bank for all employees. Insurance: maintain employer medical insurance for employees (mandatory in Dubai and Abu Dhabi).