A holding company on Dubai Mainland is licensed by DET (Dubai Economy & Tourism) under an Investment activity. It exists to own and manage shares, real estate, subsidiaries and other assets — rather than to trade goods or provide day-to-day services itself. This guide covers the activities you can choose, the strict tradename rule that decides whether your name ends in “Investments” or “Holdings”, government fees, branch options, and ongoing compliance.
What is a Holding Company (DED Mainland)?
A mainland holding company is a Dubai-licensed legal entity whose purpose is to own — not operate — other businesses, real estate, securities or intellectual property. It centralises ownership, simplifies group governance, separates risk between operating subsidiaries, and creates a clean structure for succession, fundraising and tax planning under the UAE Corporate Tax regime.
DET licenses these structures under dedicated Investment activity codes — the same codes a pure financial investor would use. The legal form is most commonly an LLC, but Sole Establishment and Civil Company are also possible depending on the shareholder profile.
Investment Activities = the Core of a Holding Company
A holding company is licensed under one or more Investment activities. You can choose multiple investment activities on the same license to hold a mixed portfolio. Below is a curated list of the most commonly used Investment activities — click any row to view its full DET detail page.
Tradename Rule: "Investments" vs "Holdings"
By default, an investment-activity license must use the word Investments in its tradename — e.g. "ABC Investments LLC". DET only permits the word Holdings in the tradename when the owner can prove a substantial asset base inside the UAE.
AED 50 million UAE-asset rule
To register a tradename ending in "Holdings", the owner (individual or parent company) must provide DET with documentary proof of at least AED 50 million in UAE-based assets.
Accepted proof of assets
- Audited financial statements showing UAE-based assets ≥ AED 50M
- Bank statements / certificates of deposit from a UAE bank
- Share certificates in UAE companies (with latest valuation)
- Title deeds for UAE real estate (with a recent valuation report)
- Auditor's report combining the above into a single asset summary
If you cannot meet the AED 50M threshold today, start your license with an Investments tradename. Once you reach the threshold (and have evidence), file a tradename modification with DET to upgrade the name to Holdings — the license itself, the activities and the trade licence number can stay the same.
Legal Structures Available
LLC
Most common. One or more shareholders (individuals or companies, UAE or foreign), 100% foreign ownership allowed, limited liability. Best for serious holding structures.
Single-Owner LLC
One shareholder (individual or company), limited liability. Good for a single investor wanting LLC protection.
Sole Establishment
Single owner with unlimited personal liability. Restricted to UAE or GCC national individuals only — companies cannot own a Sole Establishment.
Civil Company
Two or more partners practising the same activity. Partners must be UAE or GCC national individuals — corporate shareholders are not permitted in a Civil Company holding structure.
We recommend an LLC for almost every holding company — it allows both individual and corporate shareholders (UAE or foreign) and gives full limited-liability protection. Sole Establishment and Civil Company are only available to UAE or GCC national individuals.
Step-by-Step Setup (LLC route)
- 1
Initial approval
DET pre-approves the activity selection, shareholders and tradename.
- 2
Tradename reservation
Reserve your name — "Investments" by default, or "Holdings" if AED 50M proof is approved.
- 3
Draft & notarise MOA
Memorandum of Association is drafted in line with the activities and notarised.
- 4
Sign Ejari (office lease)
Register a commercial office tenancy contract — mandatory for mainland licenses.
- 5
Issue trade license
DET issues the final trade license once all approvals, MOA and Ejari are in place.
- 6
Post-license setup
Register for UAE Corporate Tax, open a corporate bank account, file UBO, apply for investor / employee visas, register for ESR if applicable.
Government & Transaction Fees (LLC)
A. Pre-issuance fees
| Step | Txn Fee | Cert. Fee | Provider | Total |
|---|---|---|---|---|
| Tradename reservation | 115.50 | 620.00 | 21.00 | 756.50 |
| Initial approval | 115.50 | 120.00 | 21.00 | 256.50 |
| Follow-up receipt | 115.50 | — | — | 115.50 |
| MOA notarisation | — | 210.00 | — | 210.00 |
| Issue license | 115.50 | — | — | 115.50 |
| Ejari (office contract) | varies | — | — | varies |
All amounts in AED. Provider fee = card-payment gateway fee.
B. Annual license fee — indicative components
The exact annual license fee is calculated by DET based on several factors. We can only show indicative components — for a precise quote use our cost calculator or talk to an advisor.
Benefits of a Holding Company in Dubai
- Asset protection — risk is ring-fenced inside each subsidiary
- 100% foreign ownership on mainland under the 2021 CCL amendments
- Centralised group governance and reporting
- Easier succession planning and intergenerational transfer
- UAE Corporate Tax participation exemption on qualifying dividends & capital gains
- Hold UAE & global subsidiaries, real estate, IP and securities under one roof
- Cleaner structure for M&A, fundraising and investor onboarding
- Access to UAE corporate banking and financing
- Investor and shareholder residency visas
- Ability to open branches in related activities (see next section)
Opening Branches from a Holding / Investment License
A holding / investment license lets you open branch licenses, but each branch must relate to the specific investment activity you hold on the parent license.
Investment in Restaurants
Branches can only be restaurants. Other activities (e.g. trading, salons) are not allowed under that parent activity.
Investment in Commercial Enterprises & Management
Broadest scope — branches can be in any commercial activity: readymade-garments shop, general trading, electronics retail, etc.
Investment in Industrial Enterprises & Management
Branches must sit within industrial / manufacturing activities.
Investment in Real Estate Properties
Allows the holding company to own real estate directly; branch use is more limited and case-specific.
Each branch needs its own DET approval, Ejari (office / outlet contract) and may incur its own fees and external approvals (e.g. Dubai Municipality, DHA, KHDA) depending on the activity.
Ongoing Compliance & Obligations
- UAE Corporate Tax registration and annual filing.
- Annual license renewal with DET (plus Ejari renewal).
- UBO (Ultimate Beneficial Owner) register kept up to date.
- Audited financial statements — strongly recommended; required for any Holdings tradename upgrade and by most banks.
- Economic Substance (ESR) filings if a relevant activity is conducted.
- Bank account KYC refresh and AML compliance.
Apply or Renew Online
Continue with the matching online service at Dubai Economy Center.
Frequently Asked Questions
Ready to set up your holding company?
Our advisors will help you pick the right investment activities, structure ownership and prepare for the Holdings tradename.
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