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- Dubai launched the permit framework in October 2025.
- Eligibility and permitted activities must be checked for the company.
- Operating permission and corporate tax treatment are separate questions.
What changed for Dubai free zone companies?
DET announced the permit framework on 8 October 2025, under Executive Council Resolution No. 11 of 2025. It creates a structured route for eligible mainland activity. It is a reason to check your options, rather than repeat the old blanket statement that a free zone company can never operate on the mainland.
What should you confirm before applying?
Describe the work, the customer and where delivery happens. Then ask DET and your authority which route fits that operation. The legislation distinguishes permissions for different circumstances; a permit, a branch and another licensing route should not be treated as interchangeable.
- Is your company eligible under the current implementation?
- Is the proposed activity included?
- What approval or coordination does the free zone require?
- What are the current term, charges and renewal conditions?
- What records or reporting must you maintain?
Do you need to move or create another company?
Do not decide that before checking the available permission. An eligible permit route may address an operation without the structure you first expected. Equally, the permit may not cover your work. Obtain the authority’s answer before signing a contract that depends on mainland delivery.
A practical example: a consultancy’s new customer
Imagine a free zone consultancy asked to provide a service at a customer’s Dubai premises. The useful question is not simply whether the customer has a mainland address. Ask which activity is being performed, where it happens and what permission covers the delivery. Show the actual contract scope when seeking confirmation.
Keep the tax review separate
A mainland operating permission does not confirm a 0% corporate tax result. Ask a tax adviser to assess the income and any mainland permanent-establishment implications. Keep a copy of the permission, approved scope and advice with your company records. Read the free zone income guide for the questions to prepare.
