Commercial Licence in Dubai, UAE
Commercial licence in Dubai from AED 15,200 mainland or AED 12,900 in a free zone. What it covers, activity codes, costs and how to get one in days.
Business Setup AE editorial review Last reviewed 2026-09-09
Quick answer
A commercial licence in Dubai costs from AED 15,200 on the DET mainland or from AED 12,900 in free zones such as IFZA, and takes 3 to 10 working days. It covers buying, selling, importing, exporting and distributing physical goods, including e-commerce.
- Mainland from
- AED 15,200
- Free zone from
- AED 12,900
- Activities
- Trading, import, export, e-commerce
- Setup time
- 3 – 10 working days
The commercial licence is the trading licence of the UAE: it permits buying, selling, importing, exporting, storing and distributing physical goods. If money changes hands for products — wholesale, retail, e-commerce, general trading — this is the licence category you are in.
You can hold it on the mainland (DET) for unrestricted UAE trading, or in a free zone for international trade and re-export at lower cost. The licence lists specific activity codes, and a single licence can group several related codes.
Below: what the licence covers, what it costs in 2026 on both routes, and the compliance calendar that starts once it is issued.
| Item | Mainland (AED) | Free zone (AED) |
|---|---|---|
| Licence and registration | 15,200 – 25,000 | 12,900 – 20,000 |
| Premises | Ejari from 10,000 | Flexi-desk included |
| Establishment card | 1,800 – 2,500 | 1,800 – 2,500 |
| Residence visa each | 3,500 – 5,700 | 3,500 – 5,700 |
| General trading uplift | + 3,000 – 6,000 | + 2,000 – 5,000 |
What a commercial licence covers
- Import, export and re-export of physical goods
- Wholesale and retail trading, including online sales
- General trading across unrelated product categories (broader code, higher fee)
- Distribution and logistics-linked trading
- Commodity trading through specialist zones such as DMCC
Mainland or free zone for trading
Mainland commercial licensees can sell to any UAE customer, open shops and warehouses anywhere in the emirate, and sign government supply contracts. Free zone licensees trade internationally and re-export duty-free, and may require a distributor, mainland licence or other permitted arrangement to sell directly into the UAE market, depending on the activity.
Customs duty of 5% generally applies when goods enter the UAE market; goods moved between free zones or re-exported stay outside the duty net.
| Factor | Mainland (DET) | Free zone |
|---|---|---|
| Licence fee from | AED 15,200 | AED 12,900 |
| Sell to UAE consumers | Yes | Via distributor / dual licence |
| Premises | Ejari office / shop / warehouse | Flexi-desk accepted |
| Customs on UAE sales | 5% standard | 5% when goods enter mainland |
| Warehousing | Any mainland facility | Zone facilities, port-adjacent |
After the licence: VAT, customs and corporate tax
- VAT registration once taxable turnover passes AED 375,000; 5% on UAE sales
- Importer code from Dubai Customs for mainland importers; free zones issue their own codes for zone movements
- Corporate tax at 9% above AED 375,000 profit; keep accounts from day one
- Product registrations (municipality, ESMA/MOIAT conformity) apply to regulated goods such as cosmetics, electronics and food
Who this option suits best
- Importers and distributors supplying the UAE market
- Retail and e-commerce brands selling physical products
- Re-export traders using UAE ports and airports
- Wholesalers serving GCC customers
Step-by-step process
- 1
List your product categories1 day
They map to DET or zone activity codes and decide whether general trading is worth the uplift.
- 2
Choose mainland or free zone1 day
Where your customers are decides this — UAE consumers mean mainland.
- 3
Trade name and initial approval1 – 2 days
Standard reservation and no-objection step.
- 4
Premises and licence issuance2 – 7 days
Ejari for mainland; flexi-desk for free zones. Licence prints after payment.
- 5
Customs code and product registrations3 – 10 days
Importer code plus ESMA/MOIAT or municipality registration for regulated goods.
- 6
Bank, visas, VAT2 – 4 weeks
Corporate account, residence visas and VAT registration when the threshold nears.
Documents required
- Passport copies (valid 6+ months) for every shareholder and manager
- Passport-size photo with white background for each applicant
- Proof of address or a recent utility bill / bank statement
- Three proposed trade names in order of preference
- Business activity list and a short business description
- Emirates ID and visa copy or entry stamp if you are already in the UAE
- Product list or catalogue for regulated categories
- Ejari tenancy contract (mainland)
Realistic timeline
| Stage | Duration |
|---|---|
| Licence issuance | 3 – 10 working days |
| Customs importer code | 1 – 3 working days |
| Residence visa | 7 – 14 working days |
| Corporate bank account | 1 – 4 weeks |
2026 published fee levels. Regulated products add municipality and conformity fees that depend on the product count.
Common mistakes and how to avoid them
Registering the wrong activity codes
Fix: Match codes to what you actually sell; adding codes later costs amendment fees.
Ignoring product conformity rules
Fix: Check ESMA/MOIAT and municipality registration before importing stock.
Paying for general trading when two codes cover the range
Fix: Price both options — grouped codes are often cheaper.
Forgetting customs duty in landed cost
Fix: Model 5% duty and 5% VAT on UAE-bound goods before pricing.
Compliance after licensing
- Corporate tax registration with the FTA — 9% applies on taxable profit above AED 375,000; 0% below it. Small Business Relief may apply to revenue under AED 3m.
- VAT registration is mandatory once taxable turnover passes AED 375,000 in 12 months, and voluntary from AED 187,500.
- Economic Substance Regulations (ESR) notifications for relevant activities such as holding, IP, headquarters and distribution.
- Ultimate Beneficial Owner (UBO) register kept with the licensing authority and updated within 15 days of any change.
- Anti-Money Laundering (AML) registration on the goAML portal for designated non-financial businesses and professions.
- Annual licence and establishment-card renewal, plus audited financials where the free zone or activity requires them.
Regulators referenced: Ministry of Economy (UAE) · Dubai Department of Economy and Tourism (DET) · Abu Dhabi Department of Economic Development (ADDED) · Federal Tax Authority (FTA) · General Directorate of Residency and Foreigners Affairs (GDRFA) · Ministry of Human Resources and Emiratisation (MOHRE)
Frequently asked questions
How much is a commercial licence in Dubai in 2026?
What is the difference between a commercial and a general trading licence?
Can I sell online with a commercial licence?
Do I need a warehouse for a commercial licence?
Is there VAT on imports?
People also ask
How long does a commercial licence take?
Three to seven working days in free zones, five to ten on the mainland once premises are Ejari-registered.
Can a commercial licence hold multiple activities?
Yes, related activity codes can be grouped on one licence; unrelated categories may need the general trading code.
Do commercial licences need external approvals?
Only for regulated goods — food, cosmetics, medical devices and electronics need the relevant authority's registration.
What is the renewal cost?
Renewal roughly mirrors the year-one licence fee; premises and establishment card renew separately. Ask providers for the year-two figure in writing.
Founder checklist
- Confirm the exact activity codes you need before paying any fee
- Compare at least three verified providers on total year-one cost, not licence cost alone
- Check the visa quota attached to your chosen facility (flexi-desk vs office)
- Ask what is excluded: establishment card, e-channel deposit, medical, Emirates ID, PRO fees
- Confirm bank-account support and which banks the provider actually opens with
- Register for corporate tax within the deadline after licence issuance
- Diarise your licence renewal date and UBO/ESR filing dates
Why you can trust this guide
- Independent marketplace — Business Setup AE does not form companies and takes no commission on provider pricing
- Every listed provider holds a valid UAE trade licence and publishes fixed prices
- Costs reviewed against 2026 published government schedules
- Written and reviewed by advisers who have processed UAE licences and residence visas
Editorial ownership: Business Setup AE Editorial Team. See our editorial and corrections policy and package verification method.
Related guides and services
Official government sources
Fees, thresholds and licensing rules on this page are checked against these official UAE government and regulator sources.
- u.ae — commercial licencesOfficial definition of commercial, professional and industrial licences
- Dubai Department of Economy and Tourism (DET)Activity list and approval requirements
- Ministry of Economy — UAEFederal commercial registration, trade names and company law
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