The short answer
Mainland access depends on the emirate, licensed activity and necessary permissions. Dubai has a specific framework for eligible free-zone establishments; it does not automatically authorise operations throughout the UAE or preserve a particular tax outcome.
What does the Dubai framework allow?
Dubai Executive Council Resolution 11 of 2025 allows free-zone establishments to operate outside their zone within Dubai through the necessary DET licence or permit. The official announcement describes branch routes and activity permits, with a specific exclusion for financial institutions licensed in DIFC. [1]
Use the proposed transaction to ask the right question. A consultant visiting a customer, a retailer operating a shop and a trader delivering imported goods can raise different licensing questions. Ask DET and the free-zone authority which route fits the activity, premises and workforce.
What evidence should you obtain before signing a mainland contract?
Request written confirmation of eligibility, permitted activities, premises conditions and any sector approvals. Ask for the current fee, validity and renewal conditions directly for the route being proposed. A fee from an older article is not a quote for your application.
The resolution requires separate financial records for operations outside the zone. Operations in another emirate require that location’s necessary permissions. [1] Keep the permission and accounting workstreams in the expansion plan rather than treating a client contract as authorisation.
Does a permit guarantee zero Corporate Tax?
No. Ministry of Finance guidance makes qualifying free-zone treatment conditional on the person and income meeting the relevant requirements. [2] Have the tax treatment of the new activity assessed before relying on a margin forecast. Licensing approval and tax eligibility answer different questions.
A checklist to take into your next meeting
- Describe where each activity will occur.
- Check the applicable emirate and licensing route.
- Obtain current permission and renewal costs.
- Plan separate financial records where required.
- Reassess tax before mainland trading begins.
Official sources
Source pages checked 10 October 2026. Numbered references in the guide correspond to the sources below.
Your next step
Choose the support that fits this decision. Each link takes you to the relevant service page.
This guide is practical preparation, with official sources where relevant. Company-specific requirements need an assessment of your circumstances. How these guides are prepared.
