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).