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DMCC company setup in Dubai

DMCC company setup means registering with the Dubai Multi Commodities Centre (DMCC), the free zone in Jumeirah Lakes Towers set up by the Government of Dubai in 2002. It has more than 26,000 member companies. A DMCC company can be fully foreign-owned, hold one of four licence types and, if it meets the conditions, pay 0% corporate tax on qualifying income. Marlborough Gulf has itself been a DMCC company since 2012. [1][3][5][7][13]

Dubai's towers rising out of morning fog

What kind of company can you set up in DMCC?

DMCC recognises two forms of business: [4]

  • a company, owned by individuals or by another company
  • a branch of an existing company

A company needs at least one shareholder, one director, one manager and a company secretary. A company limited by guarantee is also available. [4][6]

Which DMCC licence do you need?

DMCC issues four licence types: service, trading, commercial and industrial. The licence follows the activities the company will carry out, which you choose from DMCC's activity list at the start. [5]

Office space and visas

DMCC offers flexi desks, serviced offices and private offices. The number of residence visas depends on the space: [5]

  • a flexi desk usually allows 1 to 3 visas
  • a private office in JLT usually allows one visa for every 9 square metres

How much does a DMCC company cost to set up?

DMCC states that initial setup costs typically range from AED 10,345 to AED 84,515, depending on the package, the office and the visas. [2] Its published packages, as listed on 28 October 2026, include: [6]

Package Price
Basic Biz (individual shareholders only, flexi desk, 1 visa) AED 35,484
Jump Start (standard flexi desk, 1 visa included) AED 43,780
JLT Resident (for residents of JLT) AED 29,205

DMCC publishes package prices rather than a line-by-line fee table. Annual renewal, visa and office costs come on top. Confirm current prices with DMCC before you apply.

How do you register a company with DMCC?

DMCC sets out these steps: [2]

  1. Choose the company's activities and a package.
  2. Submit the online pre-approval application, with the company name, activities, shareholders and managers.
  3. Pay and sign the company documents in the DMCC portal.
  4. Lease an office or flexi desk.
  5. DMCC issues the e-licence.

You'll need passport copies, proof of home address and, if you're resident, your UAE visa and Emirates ID. A company owner provides its own corporate documents. DMCC asks for details of anyone who owns or controls 25% or more. DMCC indicates about 10 working days for setup, with the licence issued within 2 to 3 working days once setup is complete. [2]

After the licence: audit, tax and records

  • Annual audit. DMCC's own rules require the accounts to be audited by a DMCC-approved auditor within 6 months of the financial year-end, and filed with DMCC. A company that was dormant all year is exempt. [4]

  • Corporate tax. Every DMCC company must register for UAE corporate tax. It can pay 0% on qualifying income if it meets the Qualifying Free Zone Person conditions:

    • adequate substance in the free zone
    • qualifying income
    • arm's-length dealings with related parties
    • audited accounts
    • other income kept within the lower of 5% of revenue or AED 5 million

    Other income is taxed at 9%. [7][8][14]

  • Records. Keep accounting records for at least 7 years, the period the Corporate Tax Law requires. [9]

  • Beneficial owners. Ownership records must be kept up to date. [2][4]

UAE corporate tax explained → Accounting and bookkeeping →

Holding companies and family offices in DMCC

Since May 2025, DMCC has offered a dedicated Holding Company licence and an SPV licence. Neither needs an office, and prices start at AED 3,690. DMCC requires these to be set up through a DMCC-licensed registered agent. [10][11] DMCC also has a single family office licence, with rules issued in October 2024. [12] Holding companies in the UAE →

How Marlborough Gulf helps

What we do:

  • We help you choose the activities, licence type and office that fit what the company will do, including whether DMCC is the right free zone at all.
  • We prepare the documents and manage the application through to the licence.
  • After the licence, we keep the company's books and prepare the accounts the DMCC audit needs.
  • We advise on corporate tax, including the Qualifying Free Zone Person tests.

What others do:

  • DMCC issues the licence.
  • A DMCC-approved auditor audits the accounts.

Questions people ask

How much does it cost to set up a company in DMCC?

DMCC states that initial costs typically range from AED 10,345 to AED 84,515, depending on the package, office and visas. [2]

What type of company is a DMCC company?

A free zone company, or a branch of an existing company, licensed by the DMCC Authority in Dubai. It can be 100% foreign-owned. [1][4][13]

How many visas does a DMCC flexi desk allow?

Usually 1 to 3, depending on the licence and package. [5]

Does a DMCC company pay corporate tax?

It must register. It can pay 0% on qualifying income if it meets the Qualifying Free Zone Person conditions, and 9% on other income. [7][14]

Does a DMCC company need an audit?

Yes. DMCC's rules require annual accounts audited by a DMCC-approved auditor, unless the company was dormant all year. [4]

This page is general information. Prices, visa allowances and rules are set by DMCC and change from time to time.

Sources

  1. Law No. 3 of 2020 concerning the Dubai Multi Commodities Centre, Dubai Legislation Portal. https://dlp.dubai.gov.ae/Legislation%20Reference/Law%20No.%20%283%29%20of%202020%20Concerning%20the%20Dubai%20Multi%20Commodities%20Centre.html
  2. DMCC, Set up a new business, read 28 Oct 2026. https://dmcc.ae/business/set-up-a-new-business
  3. DMCC home page, read 28 Oct 2026 ("26,000+ member companies"). https://www.dmcc.ae/
  4. DMCCA Company Regulations, 10 Oct 2024, updated 2 Jan 2025, Articles 4, 25, 56, 57, 73, 74, 78. https://dmcc.ae/hubfs/Compliance%20Documents%202024/DMCCA%20Company%20Regulations%20-%202024%20%5BAmended%5D.pdf
  5. DMCC, "Complete guide on DMCC licences", 9 Apr 2026. https://dmcc.ae/blog/complete-guide-on-dmcc-licences
  6. DMCC, Business setup packages, read 28 Oct 2026. https://dmcc.ae/business/business-setup-packages
  7. DMCC, Corporate Tax (member support), read 28 Oct 2026. https://dmcc.ae/members/support/corporate-tax
  8. Ministerial Decision No. 229 of 2025 on Qualifying and Excluded Activities, Ministry of Finance, issued 28 Aug 2025, in effect from 1 June 2023; repeals Ministerial Decision No. 265 of 2023. Opened and read 28 Oct 2026. https://mof.gov.ae/wp-content/uploads/2025/09/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf
  9. Federal Decree-Law No. 47 of 2022 (Corporate Tax Law), Article 56. https://mof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdf
  10. DMCC, "DMCC Unveils New SPV and Holding Company Licences", 5 May 2025. https://dmcc.ae/latest-news/dmcc-unveils-new-spv-and-holding-company-licences-to-enhance-business-structuring
  11. DMCC, SPVs and Holding Companies, read 28 Oct 2026. https://dmcc.ae/business/spvs-and-holding-companies
  12. DMCC, "DMCC Expands its Single Family Offices", 15 Dec 2022; DMCC Family Office Rules, Version 1, issued and effective 10 Oct 2024 (third-party copy). https://www.dmcc.ae/news/dmcc-expands-its-single-family-offices https://uae.shushin.io/corporatelaw/dmcc/DMCC-Family-Office-Rules
  13. DMCC, "The Differences Between Mainland and Free Zone Companies in Dubai", 25 Aug 2026 ("100% foreign ownership"). https://dmcc.ae/blog/company-registration-in-dubai-mainland-vs-free-zone-vs-offshore
  14. Federal Tax Authority, Free Zone Persons Corporate Tax Guide (CTGFZP1), May 2024, sections 3.2.2 to 3.2.8. https://tax.gov.ae/Datafolder/Files/Guides/CT/Free%20Zone%20Persons%20-%2020%2005%202024%20final%20for%20GCD.pdf