UAE: Free zone taxpayers allowed to operate on mainland (Dubai)
Resolution No. (11) of 2025 issued by Dubai Executive Council
The Dubai Executive Council issued Resolution No. (11) of 2025, introducing a regulatory framework that permits non-financial free zone taxpayers to conduct business activities outside their specific free zone (i.e., on the mainland, within the Emirate of Dubai).
Under the new framework, free zone companies may operate on the mainland by obtaining either a branch license or a temporary permit. Branch licenses—whether for establishing a branch within the Emirate or operating from the free zone—are valid for one year and renewable. Temporary permits allow specific activities for up to six months. The Department of Economy and Tourism (DET) will oversee the licensing process and is expected to issue a list of eligible economic activities in due course.
Read an October 2025 report prepared by the KPMG member firm in the UAE