This isn't a brochure. It's the exact framework our advisors use with founders deciding between mainland and free zone — codified, cross-referenced against official UAE law, and updated for 2026.
CHAPTER 01
Executive Summary
The 30-second verdict. Which jurisdiction fits 80% of founders — and which 20% need something custom.
CHAPTER 03
The Comparison Matrix
14 dimensions, side by side: ownership, tax, visas, costs, timing, audit, activities. One-page reference.
CHAPTER 04
100% Ownership Rules
Federal Decree-Law No. 32/2021 explained. The short exception list that still needs an Emirati partner.
CHAPTER 05
Visa Allocation Math
The 9 sqm-per-visa mainland rule. Free zone package quotas (IFZA, DMCC, Ajman, RAKEZ, more).
CHAPTER 06
Real Cost Breakdown
Year-1 totals with the hidden costs founders miss (Chamber, audit, medical, e-channel).
CHAPTER 07
Corporate Tax + VAT
9% CT threshold, Qualifying Free Zone Person rules, the de minimis test, VAT at AED 375k.
CHAPTER 08
Activity Restrictions
Which businesses MUST go mainland. Which fit free zones. The grey zone — and dual-license option.
CHAPTER 10
Decision Framework
6-question self-assessment. Answer honestly, your jurisdiction becomes obvious at the bottom.
CHAPTER 11
Migration Scenarios
Switching jurisdictions later: timelines, costs, and when to keep both (branch strategy).