A clear, current, step-by-step guide for internationals opening a Free Zone company, settling into life in the UAE, and buying property in the emirate — written for 2026.
A guide written to answer the questions people actually have when they're thinking about moving to Dubai.
Dubai in 2026 is both easier and more complicated to move to than most people realise. Easier, because Free Zone incorporation can genuinely take under a week, foreign ownership is standard, and the government services are among the most digital in the world. More complicated, because the "zero tax" story that circulated for a decade stopped being true in June 2023 — and the rules around who still pays 0%, when, and under what substance requirements are now the single most expensive thing to get wrong.
FroDXB is an independent, written guide for internationals considering the move. It covers the seven questions that come up every time: how to set up a company, how to get a residence visa, how to drive legally, how to put your children in school, how health insurance works, how to deal with the government offices, and how to buy property.
What's in here
The current law — Federal Decree-Law No. 20 of 2025, Cabinet decisions through 2026, the QFZP regime, the April 2026 property reforms.
Real numbers — AED prices, timelines, thresholds, taxes.
The names of the actual authorities you deal with, so you can look things up yourself.
Honest warnings about where people lose money.
What's not in here
Personalised legal advice. Dubai's rules apply to everyone, but how they apply to you depends on your nationality, your business, your income, your family, and sometimes your passport renewal date. For your actual move, hire a UAE-licensed advisor — this guide helps you ask them better questions.
Who writes this
FroDXB is an independent editorial project. We don't take referral fees, we don't rank advisors, and we don't sell any of the services we describe. The guide is updated against primary sources — government portals, Federal Tax Authority decisions, Dubai Land Department publications — not against what agencies would like people to believe.
Dubai rewards people who do the reading. This is the reading.
Last updated
October 2026. Material changes since the February and April 2026 Golden Visa reforms are reflected throughout. Laws and fees in the UAE move — always check against the authority named in each chapter before you act.
Full foreign ownership, no local sponsor, licence in your hands in under a week.
Why Free Zone, in one paragraph
A Free Zone company can be 100% owned by foreigners, repatriates capital and profits freely, and in most zones issues an e-licence within three to seven business days. In 2026 there are more than forty operational zones in the UAE, each with its own authority, activity list and visa quota. The right one depends on where your revenue will come from and how many visas you need, not on headline price.
The 2026 tax reality
Since Federal Decree-Law No. 47 of 2022, every Free Zone entity is in the corporate tax net. The default rate is 9% on taxable income above AED 375,000. You pay 0% only if you qualify as a Qualifying Free Zone Person (QFZP) — and only on qualifying income. The conditions in short: adequate economic substance in the UAE, qualifying income categories, transfer-pricing compliance, audited financial statements, and no election out of the regime. Non-qualifying revenue must stay under the lower of AED 5 million or 5% of total revenue.
Translation: a Free Zone licence does not give you 0% automatically. Lose QFZP status in a year and you pay 9% for that year and the four tax periods after it.
What changed in 2025–2026
Federal Decree-Law No. 20 of 2025 broadened foreign ownership options and clarified licensing pathways.
Redomiciliation — companies can now move registration between emirates, Free Zones and financial Free Zones without liquidating.
Free Zone companies can set up mainland branches or representative offices rather than incorporating a separate entity.
Cabinet guidance for 2026 tightened substance and audit requirements for QFZP status.
A Free Zone licence does not give you zero. Qualifying Free Zone Person status does.
Setup, step by step
1
Choose your Free Zone
Pick by where ~80% of first-year revenue will come from. DMCC, IFZA, Meydan, DIFC and JAFZA cover most use cases.
2
Pick your legal form
FZE (single shareholder) or FZCO (two or more). FZCO gives better governance for partnerships and later investors.
3
Select approved activities
Trading, consulting, holding, tech, media — each zone publishes its activity list. Match carefully; it limits what you can invoice.
4
Reserve the name & submit documents
Passport copies, shareholder details, business plan where required. Many zones accept the full application online.
5
Secure office space
A flexi-desk satisfies the minimum in most zones. Visa quota is tied to office size — roughly one visa per 5–9 sqm depending on the zone.
6
Receive your trade licence
Typically 3–7 business days once the file is clean. Expect AED 6,000–30,000 all-in for a flexi-desk package in year one.
7
Open a corporate bank account
The longest step. Allow four to twelve weeks. UAE banks run strict KYC — clean documentation and a real business story matter.
8
Register for VAT & Corporate Tax
VAT above AED 375,000 in taxable supplies. Corporate Tax registration on EmaraTax is mandatory for every Free Zone entity. Miss the deadline and the penalty is a flat AED 10,000.
Six routes to legal residence, with the February 2026 reforms baked in.
The six routes in 2026
Golden Visa (10 years) — investors, outstanding talents, researchers, top students. Property investors need AED 2M+ DLD-certified value.
Golden Visa (5 years) — entrepreneurs, specialists, property investors meeting the threshold.
Green Visa (5 years) — freelancers and self-employed in approved categories.
Investor Visa (3 years) — AED 150,000+ company capital.
Property Investor Visa (2 years) — since April 2026, any completed and DLD-registered freehold property qualifies a sole owner, with no minimum value.
Remote Work Visa (1 year, renewable) — remote workers for non-UAE employers earning USD 5,000+ a month.
What changed in 2026
In February 2026 the UAE removed the 50% upfront payment rule on the Golden Visa real estate route — previously, investors had to put down half the property value before applying, excluding most off-plan buyers on staged payment plans. In April 2026, a sole owner of any completed Dubai freehold property became eligible for a 2-year investor residence visa with no minimum value.
Golden Visa holders can live anywhere in the UAE, sponsor spouse, children and parents, and stay outside the UAE beyond the usual six-month limit without losing the visa.
◆
The documents, briefly
Passport copy with at least six months validity
Entry permit (if applying from outside the UAE via ICP or GDRFA)
Medical fitness test (in-country)
Emirates ID application
Proof of active UAE health insurance — mandatory before stamping
Category proof: property deed, salary certificate, licence, or talent recommendation
Apply via ICP Smart Services, GDRFA for Dubai, or TAMM for Abu Dhabi. From outside the UAE, you first obtain an entry permit, then complete the application in country.
How RTA treats Golden Visa holders, foreign licences and new applicants in 2026.
UAE law requires every resident to hold a local driving licence issued by the Roads and Transport Authority (RTA) in Dubai. Residence visa and Emirates ID in hand, you can begin the process; a Golden Visa does not replace driving requirements.
The two tracks
Direct conversion — holders of licences from around 40 approved countries (including most of Europe, the UK, US, Canada, Australia, GCC) can exchange their foreign licence without lessons or testing. Submit the original, a legal translation if required, Emirates ID, passport copy and eye test.
Full training path — everyone else enrols at an RTA-approved institute (Emirates Driving Institute, Galadari, Belhasa or similar). Theory lectures, practice hours, then knowledge, parking and road tests. Golden Visa holders with a foreign licence from a non-exchange country can skip training lessons but still take the knowledge and road tests.
Documents to open a traffic file
Passport with residence visa page
Emirates ID (original and copy)
Eye test from an RTA-approved optician
Foreign driving licence (if applicable), with legal Arabic translation
Passport-size photographs
Budget AED 3,000–7,000 for a full course and tests; conversion is a fraction of that.
Public education is free only for Emirati nationals. For expat families, this chapter is usually the largest line item after rent.
Private and international schools
Dubai has over 220 private schools teaching 17+ curricula — British, American, IB, Indian CBSE, French, German and more. The Knowledge and Human Development Authority (KHDA) regulates tuition caps through its Education Cost Index. For the 2026–27 academic year, Dubai has frozen private school fees, which brings predictability to a budget that otherwise moves.
AED 20k
Entry-level annual tuition
AED 60k
Mid-tier British curriculum, per child
AED 100k+
Premium international schools
A family of two with children in mid-tier British curriculum schools is realistically spending AED 150,000–200,000 per year all-in. For senior expat packages, education allowances are standard contract terms worth negotiating.
Public schools
Expat children may attend public schools, but tuition is capped at AED 6,000 per year and instruction is primarily in Arabic — a workable option only if your children already speak the language or you want them to.
Higher education
Dubai hosts international branch campuses of universities from the UK, Australia, India and the US — including Heriot-Watt, Middlesex, Wollongong, Birla, Rochester Institute of Technology — alongside UAE institutions like the American University in Dubai and Zayed University. Golden Visas for outstanding students require a GPA of 3.5 at Category A UAE universities, 3.8 at Category B, or 3.5 at any top-100 world university.
Since 1 January 2025, mandatory health insurance applies across all seven emirates.
Dubai led the way under Health Insurance Law No. 11 of 2013, enforced by the Dubai Health Authority (DHA). In 2026, employers in Dubai must provide cover for their employees — but if you are self-employed or sponsoring yourself through a Free Zone company, the premium is on you.
Plan tiers, annual cost (single adult)
AED 320
New UAE basic package (baseline minimum)
600–800
Dubai EBP — 150,000 annual cap
3–7k
Mid-range comprehensive, with dental/optical
10–20k+
Premium / international worldwide cover
What to know
Insurance is mandatory and continuous — residence visa renewal is blocked without it, verified in real time by immigration.
The Essential Benefits Plan (EBP) is the regulated low-cost tier for workers earning under AED 4,000/month. Annual cap AED 150,000.
Entrepreneurs sponsoring themselves through their own company typically spend AED 4,000–8,000 on a mid-tier plan at ages 30–45.
Dubai operates a dual public-private system, both regulated by the DHA. Healthcare is free for Emirati citizens; expats can use public facilities but pay or claim through insurance.
Government & daily institutions
Which authority does what — a short map of who you will deal with.
Most interactions now run through government apps and portals — UAE Pass is a single sign-on that will carry you across almost all of them. Download it before you land.
Full freehold ownership in 60+ designated zones, 4% transfer fee, no annual property tax.
The legal basis
Since Law No. 7 of 2006, non-UAE nationals can purchase real estate in designated freehold zones with full title deed ownership, registered with the Dubai Land Department (DLD). There are no nationality restrictions, no minimum age above 21, no requirement for UAE residency, and no need for a local sponsor or UAE bank account to buy.
Where you can buy
Over 60 designated freehold zones across Dubai, including Dubai Marina, Downtown Dubai, Palm Jumeirah, Dubai Hills Estate, Business Bay, JVC, Dubai Creek Harbour, JLT. Older districts — Deira, Al Karama, Bur Dubai — remain non-freehold.
Verify any specific property through the Dubai REST app, DLD's official platform, before signing anything.
What it actually costs on top of the price
4%
DLD transfer fee (one-time, buyer)
2%
Agency commission
AED 4,000
Trustee office fee
0.25%
Mortgage registration (if financing)
Expect 7–9% total closing costs for cash buyers, 8–10% with a mortgage. No annual property tax, no capital gains tax.
Step by step
1
Choose property & verify the zone
Confirm it sits inside a designated freehold area via the Dubai REST app, and verify the developer is RERA-registered.
2
Agree terms & sign the MOU (Form F)
Buyer typically pays a 10% deposit held by the agent or in escrow at this stage.
3
Arrange financing (optional)
Non-residents can access UAE mortgages at 50–60% loan-to-value; residents 70–80%. Pre-approval before signing is wise.
4
Obtain the developer NOC
Confirms no outstanding service charges on the unit. Typically AED 500–5,000, 3–7 working days.
5
Complete transfer at the DLD Trustee Centre
Buyer brings manager's cheques for the balance, DLD fees and trustee fees. Title deed is issued the same day for ready property.
6
Register with Oqood (off-plan) or receive Title Deed (ready)
Off-plan protections are governed by Law No. 8 of 2007 (escrow law).
Full timeline: 2–6 weeks for ready property, from MOU to title deed. You do not need to be in Dubai — a notarised power of attorney lets a trusted representative sign on your behalf, and remote purchases are routine.
The biggest mistake foreigners make is paying deposits before verifying the property is freehold and the seller is the registered owner.
Property & residence, linked
Any completed Dubai freehold property qualifies a sole owner for a 2-year investor residence visa, with no minimum value since April 2026.
AED 2 million DLD-certified property value qualifies for the 10-year Golden Visa.
Since February 2026 the 50% upfront payment rule on the Golden Visa real estate route has been removed — off-plan buyers on payment plans now qualify.