An aluminium and glass fabrication company in Dubai is two businesses in the eyes of the licensing register: one that makes windows, doors and facade units, and one that fixes them to a building. The Dubai Department of Economy and Tourism (DET) lists Metal Doors & Windows Manufacturing as an Industrial activity and Glass & Aluminum Installation & Maintenance as a Professional one, under different codes and different activity groups [1]. A founder who licenses only one half finds out on the first supply-and-install contract.
The market is large enough to make the paperwork worth doing properly. Mordor Intelligence sizes the UAE facade market at USD 2.13 billion in 2026, rising to a forecast USD 3.02 billion by 2031, with curtain wall taking 57.35% of 2025 revenue and materials running up to half of a facade's landed price [2].
Since 2013, BusinessDubai.ae has set up companies on the Dubai mainland and across the UAE's free zones. This guide covers the activity codes for making and for installing, glass processing, contractor classification, facade fire approval, glass certification, duties on your inputs, where to put the workshop, the free zone tax split and what the setup costs.
Which licence does an aluminium and glass fabrication company need in Dubai?
An aluminium and glass fabrication company in Dubai needs one licence activity for making and another for installing. The Department of Economy and Tourism lists Metal Doors & Windows Manufacturing (2511017) as an Industrial activity and Glass & Aluminum Installation & Maintenance (4330013) as a Professional one, so a workshop licence alone does not cover site work [1].
The codes in this guide come from the Dubai Department of Economy and Tourism business activity list as recorded in a public copy of the register [1]. Confirm each code, and its licence type, at DET initial approval. The table shows the making codes an aluminium fabricator chooses between.
| DET code | Activity name | Licence type | What the register description covers |
|---|---|---|---|
| 2511017 | Metal Doors & Windows Manufacturing | Industrial | Steel, aluminium and copper doors, windows and accessories, with frames of the same materials, including bullet and blast resistant styles |
| 2511004 | Building Metal Products Manufacturing | Industrial | Doors, windows, display windows, balconies, metal staircases, fences, gates, window grids and handrails in iron, aluminium, copper or other metals |
| 2599118 | Metal Sections Manufacturing | Industrial | Turning extruded aluminium, metal sheets and pipes into sections used for doors, windows, elevations, false ceilings and railings |
| 2511102 | Metal Doors, Windows Making & Fixing | Professional | Small workshops making metal doors and windows by cutting angles, metal panels and glass, as a small scale process |
| 2511008 | Fire Resistant Doors Manufacturing | Industrial | Fire rated metal, wooden or glass doors certified by the competent authorities |
Three things stand out. First, 2599118 is the closest match to what a system fabricator does day to day: DET describes it as "using of extruded aluminum and metal sheets and pipes in fabricating metallic sections, which are used in turn in manufacturing doors, windows, elevations, false ceilings, staircase railing, balcony railing, frames, furniture and other metal building works" [1]. Second, extrusion itself is a different business. Aluminum Extrusion (2591002) and Aluminum Rolling (2591003) are mill activities, and a fabricator who buys profiles does not need them [1].
Third, the small-workshop code has a limit written into it. DET describes 2511102 as covering "small workshops engaged in making metal doors and windows by cutting angles, metal panels and glass, as small scale process", then adds: "Manufacturing such under contracts for construction works is listed under activity number 2811-05" [1]. The Professional workshop code suits a shop serving walk-in and small trade customers. Production under construction contracts is pointed at the manufacturing class.
Real Talk: Describe the real business at initial approval, not the cheapest-sounding one. If your order book is curtain-wall units for main contractors, say so, because DET's own wording sends contract manufacturing for construction away from the small-workshop code 2511102 [1]. A licence amendment later costs a fee and stops you invoicing the work that prompted it.
Which activity codes cover installing aluminium, glass and cladding on site?
Installing aluminium and glass on a Dubai site is licensed under DET activity 4330013, Glass & Aluminum Installation & Maintenance, a Professional licence in the contracting and building works group. Exterior Building Cladding Contracting (4330022) is a separate Commercial activity, and fire retardant cladding and fire-rated doors and partitions each have their own installation code [1].
The table sets out the four installation codes, with the licence type recorded for each in the public copy of the DET register [1].
| DET code | Activity name | Licence type | What the register description covers |
|---|---|---|---|
| 4330013 | Glass & Aluminum Installation & Maintenance | Professional | Glass works, and installing and maintaining aluminium doors, windows, signboard frames, balconies, staircases, fences and window grids |
| 4330022 | Exterior Building Cladding Contracting | Commercial | Installing metal and glass cladding on the exterior of buildings, including the execution plans for fixing and the processes that keep it safe |
| 4330024 | Fire Retardant Exterior Cladding Installation | Professional | Installing non-combustible lining materials that resist high heat and prevent flames spreading |
| 4330101 | Fire & Smoke Resistant Doors, Windows, Walls & Partitions Installation | Professional | Installing passive fire protection doors, windows, walls and partitions |
DET's description of 4330013 reads: "firms engaged in glass works as well as installing and maintaining aluminum doors, windows, advertising signboards frames, balconies, staircases, fences, window grids and garden fences" [1]. That is the installer's everyday code. A company fixing curtain wall, aluminium composite panel or solid-panel cladding to a building exterior is closer to 4330022, and DET puts that one on a Commercial licence, not a Professional one [1].
Two neighbouring activities are easy to confuse with these. Building Facades Cladding Engineering Design (7110209) is a consultancy activity for people who design cladding, not people who fix it. Cleaning a finished facade is a different trade again, covered in our facade cleaning company guide [1].
Common Mistake: Fixing on site with only a manufacturing code, or fabricating with only an installation code. A licence carrying 2511017 lets you make windows. It does not describe installing them, which DET lists under 4330013. A licence carrying only 4330013 describes glass works and installation, not a production line. Supply-and-install firms should ask DET for both activities at initial approval, and whether they can sit on one licence or need two.
Which licence covers glass tempering, laminating and double glazing in Dubai?
Glass tempering and laminating in Dubai fall under DET activity 2310002, Safety Glass Manufacturing, an Industrial licence. Coated, reflective and insulating glass sits under 2310011, Reflective, Enameled & Insulant Glass Production, which the public copy of the register records as a Professional licence. Dubai's list shows no separate toughened glass or double glass code [1].
DET describes 2310002 as "manufacturing safety glass either by laminating a plastic layer between two sheets of glass, or by tempered glass" [1]. The description refers to vehicle windshields, but the two processes it names are the ones an architectural glass processor runs. The companion code, 2310011, covers processing glass sheets with reflective enamel and coating sheets "to act as an insulator against heat, sound and strong light" [1].
Ajman, Ras Al Khaimah and Abu Dhabi list dedicated activities such as Toughened or Laminated Flat Glass Manufacturing (2310012) and Double Glass Manufacturing (2310013). The public copy of the Dubai register does not show those codes [1][15]. A Dubai processor assembling insulating glass units therefore has to ask DET which of 2310002 and 2310011 fits the line, and get the answer at initial approval.
Resale is a separate activity, Glass & Mirrors Trading (4752022, Commercial). If you plan to sell glass you did not process, our building materials trading guide covers the trading activities [1].
Should an aluminium workshop take an Industrial or a Professional licence?
An aluminium workshop making doors and windows at small scale can use the Professional code 2511102. A workshop producing under construction contracts, or running 2511017, 2511004 or 2599118, is on an Industrial licence, which adds the federal Ministry of Industry and Advanced Technology layer and needs real industrial premises [1][3].
The Industrial route is heavier because it is two registrations, not one. Our manufacturing company setup guide explains that a manufacturer holds a local industrial licence from DET or a free zone authority, then applies for the federal Industrial Production Licence from the Ministry of Industry and Advanced Technology (MoIAT), with an annual industrial registry filing afterwards. Federal Decree-Law No. 25 of 2022 extends that framework to free zones, so a free zone factory is not outside it [3]. The Professional code 2511102 sits in DET's technical and professional workshops group and carries none of that by its description [1]; ask DET to confirm at approval.
Does installing aluminium and glass need a Dubai Municipality contractor classification?
Dubai Municipality's contracting classification lists, dated February 2024 and June 2021, contain no glass, aluminium, curtain-wall or window entry. Exterior Building Cladding Contracting (454023) is the only facade entry, and it is listed as a secondary activity. The DET installation activity is what authorises the site work [4].
Dubai Municipality's February 2024 "Engineering Contracting Activities Classification" names four main activities: Building Contracting, Wrecking & Demolition, Steel Constructions Contracting, and Piling & Foundation. Against Building Contracting it says: "Building permits are issued from Dubai Municipality directly. They have degrees & classifications" [4]. Under the heading "Supplementing the main activities" it lists secondary activities, including Building Maintenance, Interior Decoration, Scaffolding and Exterior Building Cladding Contracting [4]. A text search of both documents for aluminium, glass, window and facade returns nothing else.
Two cautions follow. The Municipality's list numbers exterior cladding as 454023, while the public copy of the DET register numbers the activity with the same name as 4330022 [1][4], so ask DET which number goes on the licence. And a secondary activity, by the Municipality's own heading, supplements a main one, so a cladding contractor should ask how registration works for a firm with no main contracting activity.
Does Dubai's contractor register reach glazing subcontractors?
This guide could not confirm it. Legal updates from Al Tamimi & Co and Kennedys describe Dubai Law No. 7 of 2025 as creating a unified contractor register that covers subcontractors and specialists, in force from 8 January 2026 with a grace period to 8 January 2027 [5]. Whether a glass and aluminium installer on activity 4330013 falls inside that register, and at which tier, was not published in anything this guide could read. Ask Dubai Municipality in writing before you tender for 2027 work.
Our construction company setup guide covers the graded Building Contracting route, and our interior fit-out company guide covers the decoration activities that glazing firms often work alongside. If your business is installation on Dubai sites, the practical base is a mainland licence, and our mainland company setup page itemises what that package includes.
What fire rules apply to facades and cladding in the UAE?
Facade and cladding systems in the UAE are governed by the UAE Fire and Life Safety Code of Practice and approved by Civil Defence. The 2018 edition has a dedicated facade section, as summarised by Vortex Fire. Get the requirement for your specific system from Civil Defence or an approved fire consultant in writing [6][7].
A plain statement first. BusinessDubai.ae did not read the fire code from a primary copy for this guide, so this section states no fire classifications, height thresholds or test standards. Dubai Civil Defence publishes the Code in its September 2018 edition [6]. Everything below is a named, dated summary by someone else: a list of questions to ask, not a specification.
Who has to be registered with Civil Defence on a cladding job?
As summarised by Vortex Fire, in an article by its managing director first published on 13 April 2021 and edited on 27 August 2024, the Code's minimum requirements run along a chain of four parties [7]:
- The supplier: "Cladding supplier must be registered and licensed with Civil Defence".
- The system: "Cladding system must be tested and certified by an accredited testing and certification body" and "Cladding system must be registered and licensed with Civil Defence".
- The fire consultant, described as "registered and licensed with Civil Defence (i.e. House of Expertise)".
- The installer: "Façade installer must be registered and licensed with Civil Defence" and "must be trained and certified by the cladding system supplier".
The same summary describes a facade fire assessment report submitted to Civil Defence by the fire consultant, ideally before installation starts, followed by field inspections as the work proceeds [7]. On this account, a DET licence gets you a company. It does not get you onto a facade until Civil Defence has registered you as an installer and the system supplier has trained you.
Is aluminium composite panel banned in the UAE?
The named sources describe it differently, which is the reason to ask Civil Defence directly. Beale & Co, writing in May 2023, said the use of aluminium composite-panel cladding was prohibited under the Code, that new buildings were required to be fitted with non-combustible cladding after the January 2017 changes, and that the rule was not retroactive [9]. Fire Middle East, on 1 October 2026, describes the Code as setting fire performance tests for cladding materials and systems that tighten with building height, which reads as a test regime, not a ban on one product name [8].
What a fabricator needs is the requirement for the exact panel, core and fixing system on the exact building, in writing, before buying material. The DET register points the same way: it describes 4330024 as "installing non-combustible lining materials" [1].
Real Talk: Do not price a cladding job from a blog post, including this one. The fire requirement for your system depends on the building and the tested assembly, and this guide has not read the Code's clauses. Ask Civil Defence or an approved fire consultant to confirm in writing which registrations and tests your system needs, and attach the reply to your quotation.
If fire-rated doors, partitions or fire stopping are your main line, our fire safety company setup guide covers Civil Defence approval for fire and safety contractors.
What glass certificate and energy rules apply to glazing in Dubai?
Dubai Municipality runs a Type 1 product certification for glazed glass under document DM-DCLD-RD-DP32-5103, Revision 11, issued 4 July 2024. It tests thermal transmittance, shading coefficient and light transmittance against the Al Sa'fat green building system and the Dubai Building Code [10].
The document's title is "Certification of Glazed Glass as per Related sections of Al Sa'fat and Dubai Building Code", issued by the Dubai Central Laboratory Department [10]. It names the standard as Al Sa'fat, Dubai Green Building System, 2nd Edition January 2023, clause 501.01B, together with sections of the Dubai Building Code. Three properties are tested at an independent laboratory, preferably the Municipality's own:
| Property tested | Method named in the document | Why a fabricator cares |
|---|---|---|
| Thermal transmittance (summer U-value) | EN 673, ASHRAE or equivalent | Drives the choice of double glazing and coating |
| Shading coefficient | EN 410 | Decides which solar control coatings qualify |
| Light transmittance | EN 410 | Sets how dark the glass can be |
The numeric limits sit in tables of Al Sa'fat and the Dubai Building Code that the certificate document refers to but does not reproduce [10]. Secondary sources quote different numbers for them, so this guide prints none. Take the limits from the current Al Sa'fat tables or from the project's consultant.
The background rule is older. Dubai Municipality states that its green building regulations were issued in 2010, became mandatory for all new buildings from 1 March 2014, were reissued as Al Sa'fat in 2017 and have been updated since, with clause 501.01 setting minimum envelope performance for glazed elements [11].
What glass is required in balconies and balustrades?
This guide found one readable primary rule, and it is zone-specific. Circular 239 of 29 September 2016, issued for Dubai Creative Clusters Authority developments now under the Dubai Development Authority, sets a minimum balustrade height of 1200 mm and says balcony glass "shall be reinforced glass which can withstand a load of 90kg/200 lbs (0.89 kN)" [12]. It applies to those developments, not to all of Dubai. No general Dubai-wide safety glazing instrument turned up in a readable primary source, so confirm the rule for each project with the authority that issues its building permit.
Pro Tip: Ask your glass supplier, or your own lab if you process, for the Dubai Municipality Type 1 certificate number that matches the exact glass make-up on the drawing, before you order. A certificate for a different coating or cavity is not evidence for yours, and the consultant will check the make-up against document DM-DCLD-RD-DP32-5103 [10].
One conformity question stays open. Consultancy pages claim that aluminium profiles and flat glass need a federal conformity certificate. This guide could not confirm that against a MoIAT source, so ask MoIAT before budgeting for it.
Do anti-dumping duties apply to aluminium sheet and glass imported into the UAE?
Coated aluminium sheet and coil from China carries a definitive anti-dumping duty in the UAE under Ministry of Economy Directive No. 2 of 2025. A GCC investigation into float glass from China and Iran was opened in 2024, and a final duty on Chinese glass is reported but not confirmed in a primary source [13][14].
The aluminium measure is the firm one. The Ministry of Economy's Directive No. 2 of 2025 is titled "Imposition of Definitive Anti-Dumping Duties on Imports of Painted and/or coated, Flattened or grained Aluminum Alloys Plates, sheets, strips or coils, of a thickness of 0.2 mm but not exceeding 8 mm Originating in or exported from People's Republic of China" [13]. It rests on a Ministerial Committee decision of 13 March 2025 and a GCC Permanent Committee recommendation, under Federal Law No. 1 of 2017 [13].
That product description is the skin of an aluminium composite panel, the sheet for solid-panel cladding, soffits and louvres, and most pre-coated flashings. A fabricator importing pre-coated Chinese sheet is inside the measure. Our steel and metals trading guide sets out the rates by named exporter, which run from 7.1% to 20% of CIF value and have applied since 25 April 2025. Check your supplier's name against the rate annex before you fix a price.
Glass is less settled. Deloitte Middle East reported on 12 November 2024 that the GCC General Secretariat had opened an anti-dumping investigation into float glass and polished glass sheets from China and Iran [14]. A trade consultancy, Peacock Tariff Consulting, reported in August 2026 that a definitive duty on Chinese glass takes effect on 5 September 2026, without publishing rates or a product list [14]. This guide found no UAE Ministry of Economy directive for it, so treat the glass duty as reported, and ask your customs broker for the current measure before you quote.
Searches for this guide found no GCC or UAE anti-dumping measure on aluminium extrusions or profiles. Confirm that with your broker.
Quick Math: Take a cladding job needing AED 400,000 of pre-coated Chinese aluminium sheet at CIF value. At the bottom of the published range, 7.1%, the anti-dumping duty is AED 28,400. At the top, 20%, it is AED 80,000. The difference of AED 51,600 depends only on which exporter's name is on the invoice.
Where should you put an aluminium and glass workshop in Dubai?
An aluminium and glass workshop in Dubai goes on a plot whose permitted use covers the process, in a mainland industrial area or in a zone whose register carries the manufacturing code. JAFZA, DAFZ and Dubai CommerCity list fabrication and glass codes, while Meydan Free Zone and IFZA list none [15].
Start with the register, not the rent. JAFZA's activity list carries Metal Doors and Windows Manufacturing, Metal Doors, Windows Making & Fixing, Safety Glass Manufacturing, Glass Sheets & Mirror Manufacturing and Reflective, Enamelled & Insulant Glass Production, all as industrial activities, plus Cladding Works as a service [15]. DAFZ and Dubai CommerCity list the manufacture of metal doors, windows and frames, toughened or laminated flat glass, and multiple-walled insulating glass units [15].
Meydan's register has no fabrication code: it lists facade cladding engineering design and flat glass trading. IFZA lists fire and smoke resistant doors, windows, walls and partitions installation, with Dubai Civil Defence as the approval authority, and glass trading [15].
On the mainland, the plot decides. Dubai Municipality reviews industrial premises for environmental clearance, health, land use and waste, and Dubai Civil Defence reviews drawings and inspects, with separate attention to stored hazardous materials such as gas, solvents and paint [17]. This guide found no published Municipality or Civil Defence document setting out the approval steps for powder coating or anodising on a mainland plot, so ask both authorities for the specific plot before you sign the lease.
Workshops inside JAFZA and the other areas regulated by Trakhees follow its occupational health and safety regulation, which covers painting, paint storage and ventilation. Our steel fabrication company guide goes through those workshop rules clause by clause. For a zone-by-zone comparison of industrial land and power, see our guide to the best free zones for manufacturing in the UAE.
Common Mistake: Signing a warehouse lease because the rent is right, then learning the permitted use does not cover coating or furnace work. Put the full process list to the landlord, the Municipality or the zone before you pay a deposit, and make the lease conditional on the approval.
Which other emirates and free zones license aluminium and glass work?
Ajman and Ras Al Khaimah's economic departments carry the full set of aluminium workshop, glass manufacturing and installation codes. Sharjah's SPC Free Zone and SHAMS list installation codes but no fabrication code. RAKEZ and Ajman Free Zone list both manufacturing and installation activities [15].
The table compares where each activity can be licensed, based on the activity registers of each authority as collected for this guide [15]. Package prices are BusinessDubai.ae's and are shown only where the zone carries the activity [24].
| Base | Fabrication or glass code | Installation code | Package with one visa (AED) | Notes |
|---|---|---|---|---|
| Dubai mainland (DET) | Yes: 2511017, 2511004, 2599118, 2511102, 2310002, 2310011 | Yes: 4330013, 4330022, 4330024, 4330101 | 24,400 | The base for Dubai site work [23] |
| JAFZA | Yes, industrial codes | Cladding Works only | Quote | No aluminium installation code in the register |
| Meydan Free Zone, IFZA | No | IFZA: fire-rated doors and partitions only | Not applicable for fabrication | Design and trading activities |
| Ajman economic department | Yes: Aluminium and Glass Installation Workshop (2592006), toughened, laminated and double glass | Yes: aluminium, doors and windows, cladding | Quote | Fullest set of dedicated codes |
| Ajman Free Zone | Yes: toughened or laminated glass, safety glass, insulating glass | Doors and windows installation, cladding works | 13,131 | Package price, no industrial workshop included |
| Ras Al Khaimah economic department | Yes: aluminium workshop and glass codes | Doors and windows, cladding | Quote | Confirm codes with the department |
| RAKEZ | Yes: metal doors and windows, toughened or laminated glass, flat glass, extrusion | Aluminium installation, cladding works | 12,010 | Package price, no industrial workshop included |
| SPC Free Zone and SHAMS (Sharjah) | No | Yes: glass and aluminium installation, doors, windows and frames | 14,255 | Sharjah Municipality and Sharjah Civil Defence named as approval authorities |
The RAKEZ figure of AED 12,010 and the Ajman Free Zone figure of AED 13,131 are package prices for a licence with one visa. They do not include an industrial workshop, and a fabricator's real premises cost sits on top [24]. These are non-Dubai alternatives, and a licence from another emirate does not by itself authorise installation on a Dubai site.
Sharjah's mainland activity list was not accessible for this guide, so a Sharjah industrial-area workshop needs its code confirmed with the Sharjah economic department.
If the customers are in the northern emirates, our business setup in Ajman page shows what the Ajman packages include, and the business setup in Sharjah page covers the Sharjah zones for an installer who does not need a workshop licence.
Should an aluminium and glass company choose a free zone or the mainland?
An aluminium and glass company that installs on Dubai sites belongs on the mainland, where DET lists both the making and the installing codes. A free zone suits a fabricator or glass processor that sells finished units to other businesses and wants the 0% Qualifying Free Zone Person rate [1][19].
Fabrication happens in your shed. Installation happens on someone else's plot, usually on the mainland. Free zone activity pages are candid about this: Dubai South's business hub markets a glass and aluminium installation licence while also telling readers that a mainland-licensed contractor has to be coordinated for mainland site work [16]. Our free zone company setup and mainland company setup pages itemise each route, including the renewal the headline price leaves out.
| Factor | Free zone | Dubai mainland |
|---|---|---|
| Fabrication and glass codes | JAFZA, DAFZ, Dubai CommerCity, RAKEZ, Ajman Free Zone; not Meydan or IFZA [15] | Yes, Industrial and Professional [1] |
| Aluminium and glass installation code | Rare: RAKEZ, SPC, SHAMS and a few others [15] | Yes, 4330013 and the cladding codes [1] |
| Installing on Dubai mainland sites | Not on the zone licence alone; ask the authority | Direct |
| Corporate tax | 0% possible on qualifying manufacturing income if every condition is met [19] | 0% to AED 375,000, 9% above [20] |
| Selling to villa owners | Excluded Activity for a Qualifying Free Zone Person [19] | No restriction |
| BusinessDubai.ae package with one visa | From AED 12,010 (RAKEZ, non-Dubai, no workshop) [24] | AED 24,400 [23] |
| Renewal | Ask the zone for its standard renewal price | About AED 15,000 [23] |
A fabricator-installer can hold both: a manufacturing entity where the shed is, and a mainland installation company that holds 4330013 or 4330022 and signs the site contracts.
Can an aluminium and glass fabricator get 0% corporate tax in a free zone?
A free zone aluminium and glass fabricator can get 0% corporate tax on income from manufacturing or processing sold to businesses, if it meets every Qualifying Free Zone Person condition. Ministerial Decision No. 229 of 2025 lists "Manufacturing of goods or materials" and "Processing of goods or materials" as Qualifying Activities [19].
The Decision gives each term a wide reading. Article 2(3)(a) says: "Manufacturing of goods or materials includes the production, improvement or assembly of products and materials from raw materials or components." Article 2(3)(b) says: "Processing of goods or materials includes the preparation, treatment, transformation or conversion of goods or materials into another form of good or material for commercial or industrial use or sale." [19]
BusinessDubai.ae's reading, which is analysis and not a ruling, is that the core of a fabrication shop fits that wording. Cutting profiles and assembling them with hardware and glass into windows, doors and curtain-wall units is assembly from components. Tempering, laminating and coating glass is treatment and transformation into another form of material. The status also needs adequate substance in the zone, audited financial statements and the other conditions explained in our Qualifying Free Zone Person guide.
Three things fall outside it:
- Installation. No Qualifying Activity in Article 2(1) covers installing or contracting. Fixing units to a building is a service, not manufacturing, so its revenue is non-qualifying.
- Sales to individuals. Article 2(2)(a) lists as an Excluded Activity "Any transactions with natural persons, except transactions in relation to the Qualifying Activities specified under paragraphs (e), (g), (h) and (k) of Clause (1) of this Article." Manufacturing is paragraph (a), so it is not among the exceptions, and a window sold to a villa owner is excluded revenue [19].
- Plain resale. Buying glass or profiles and selling them on unchanged is trading, not manufacturing.
Non-qualifying revenue is allowed only up to the de minimis limit. Article 3 is satisfied where it "does not exceed 5% (five percent) of the total Revenue of the Qualifying Free Zone Person in that Tax Period or AED 5,000,000 (five million dirhams), whichever is lower" [19]. A Qualifying Free Zone Person also gets no AED 375,000 nil band and no Small Business Relief [24].
Breaking the limit is expensive. Under Article 5(2), a company that fails a condition "shall cease to be a Qualifying Free Zone Person from the beginning of the relevant Tax Period and for the subsequent (4) four Tax Periods" [19]. For those periods it is taxed at the ordinary rates, 0% on taxable income up to AED 375,000 and 9% above [20].
How should a fabricator that also installs split its revenue?
A fabricator that also installs should separate manufacturing revenue from installation revenue, because installation and sales to individuals count against the de minimis limit of the lower of 5% of revenue or AED 5,000,000. The cleanest split is two companies: a free zone manufacturer and a mainland installer [19].
Quick Math: A free zone fabricator earns AED 12,000,000 in a tax period: AED 10,800,000 from curtain-wall units sold to contractors and AED 1,200,000 from installing them. The de minimis limit is the lower of 5% of revenue, AED 600,000, or AED 5,000,000, so AED 600,000. Installation is 10% of revenue, double the limit. The company stops being a Qualifying Free Zone Person from the start of that period and for the next four, and is taxed at the ordinary rates [19][20].
Villa work breaks the limit just as easily. On AED 8,000,000 of revenue the limit is AED 400,000, so AED 500,000 of windows sold directly to homeowners, 6.25% of revenue, fails the test without a single installation invoice.
The two-company structure answers both problems. The free zone company manufactures and sells units to businesses, including to its own sister company. The mainland company holds the installation activity, signs supply-and-install contracts, serves villa owners and pays tax at the ordinary rates on its own profit. Three conditions make it work:
- The price between the two companies has to be arm's length. They are related parties, and our transfer pricing guide explains the documentation that supports the price.
- Each company needs its own contracts, invoices and staff. A split that exists only on a spreadsheet does not move revenue.
- Contracts should price supply and installation as separate lines, so the split is visible to an auditor.
Real Talk: If most of your work is supply and install for mainland clients, the 0% rate is probably not for the installing business, and chasing it with a free zone licence can leave you unable to sign the site contract at all. Run the numbers on a mainland company with ordinary rates before paying for a structure built around a status you may not keep.
For a model of your own revenue mix against the limit, model your position→
What corporate tax and VAT does a mainland fabricator-installer pay?
A mainland aluminium and glass company pays corporate tax at 0% on taxable income up to AED 375,000 and 9% above it. Small Business Relief is available where revenue is at or under AED 3,000,000, for tax periods ending on or before 31 December 2029. VAT is 5% [20][21][22].
Quick Math: A mainland fabricator-installer with taxable income of AED 900,000 pays 0% on the first AED 375,000 and 9% on the remaining AED 525,000, which is AED 47,250. If its revenue were at or under AED 3,000,000 and it elected Small Business Relief, it would be treated as having no taxable income for that period, as long as the period ends on or before 31 December 2029 [20][21].
Small Business Relief comes from Ministerial Decision No. 73 of 2023, and its end date was extended by Ministerial Decision No. 131 of 2026 [21]. It is an election made in the tax return, not an automatic exemption, and it is not available to a Qualifying Free Zone Person. Our Small Business Relief guide covers the conditions and what the election gives up.
VAT is simpler than the corporate tax position. Registration is mandatory once taxable supplies exceed AED 375,000 and voluntary from AED 187,500 [20]. The Federal Tax Authority's Real Estate VAT Guide treats construction services supplied in the UAE as subject to VAT at 5%, whatever type of building is being constructed [22]. Goods you sell in the UAE are standard-rated too, so windows supplied alone and windows supplied and installed both carry 5%.
Whether a supply-and-install contract is one supply or separate supplies of goods and services affects timing and invoicing, not the rate. This guide did not find a Federal Tax Authority statement it could quote on that point for glazing contracts, so put the contract form to your tax adviser before the first invoice.
How much does it cost to set up an aluminium and glass fabrication company in Dubai?
A Dubai mainland company for aluminium and glass work costs AED 18,200 in the first year without a visa and AED 24,400 with one visa on BusinessDubai.ae's package, with renewal at about AED 15,000. The workshop, machines, approvals and testing sit outside that figure and need quotes [23].
The table itemises the setup, separating BusinessDubai.ae's package prices from the lines that depend on your plot and process [23][24].
| Cost item | Amount (AED) | Notes |
|---|---|---|
| Dubai mainland package, year one, no visa | 18,200 | BusinessDubai.ae package price. Workshop premises not included [23] |
| Dubai mainland package, year one, one visa | 24,400 | BusinessDubai.ae package price [23] |
| Dubai mainland renewal, year two | About 15,000 | Licence renewal on the same package. Rent, visas renewed later and approvals are separate [23] |
| RAKEZ package, one visa (non-Dubai) | 12,010 | Package price. Zone lists fabrication and installation codes. No industrial workshop included [24] |
| Ajman Free Zone package, one visa (non-Dubai) | 13,131 | Package price. Zone lists glass manufacturing and installation codes. No industrial workshop included [24] |
| SPC Free Zone or SHAMS package, one visa (Sharjah) | 14,255 | Package price. Installation codes only, no fabrication code [24] |
| Free zone renewal, year two | Quote | Ask the zone for its standard renewal price, not the launch price |
| Industrial workshop or warehouse rent | Quote | Depends on area, size, power and permitted use |
| Machines and tooling | Quote | See the advertised ranges below |
| Dubai Municipality and Civil Defence premises approvals | Quote | Depends on the process list and stored materials [17] |
| Glass certification, system testing, fire consultant | Quote | Depends on the product and the building |
The package is the small number. Equipment is the large one, and no authority publishes it. The research for this guide also found no reliable margin data for aluminium and glass fabrication in the UAE, so it prints none. One consultancy page, uaefreezonefinder.com, advertises AED 100,000 to 200,000 as the capital for a small curtain-wall and glazing workshop, with machine lines such as a saw and notching set at AED 15,000 to 30,000, a double-glazing table at AED 8,000 to 15,000 and a CNC machining centre at AED 120,000 to 280,000 [18]. Those are advertised figures, not quotes.
Pro Tip: Ask for the year-two figure in writing before you pay for year one, for the licence and for the premises. Start banking early too: our corporate bank account guide explains what a bank asks a contracting or manufacturing company to show.
For an itemised quote covering the licence activities, visas and renewal for your case, get a free setup quote→
In what order do the licences and approvals run?
An aluminium and glass company in Dubai sets up in a fixed order: confirm the activity codes with DET, secure premises with the right permitted use, obtain Dubai Municipality and Civil Defence premises approvals, issue the licence, complete any federal industrial registration, then obtain installer and product approvals before the first site job [1][3][17].
- Decide whether you make, install or both, and who the customers are.
- Confirm the codes and licence types at DET initial approval [1].
- Secure premises, with the process list shown to the landlord and the authority first.
- Obtain Dubai Municipality and Dubai Civil Defence premises approvals [17].
- Issue the licence, establishment card and visas, and open the bank account.
- For an Industrial licence, apply for the federal Industrial Production Licence [3].
- For cladding and fire-rated work, complete Civil Defence registration and supplier training, as summarised by Vortex Fire [7].
- Line up the Dubai Municipality glass certificate for each glass make-up [10].
Our manufacturing guide puts a real industrial build at two to four months once premises fit-out and authority approvals are counted [3]. Our post-setup services team handles the visas, renewals and corporate tax registration that follow.
Which setup fits which aluminium and glass business?
The right setup depends on what the business does with its hands. A small window and door workshop fits the Professional code 2511102 on the mainland. A curtain-wall fabricator selling to contractors fits an Industrial code. An installer with no workshop needs 4330013 on the mainland, not a manufacturing licence. Confirm every code at DET initial approval [1].
| Business | Likely DET activities | Where | Tax position | Settle first |
|---|---|---|---|---|
| Small window and door workshop | 2511102, plus 4330013 if fixing is a large share | Dubai mainland, or Ajman for northern customers | Ordinary rates, or Small Business Relief under AED 3,000,000 revenue | Whether any work is under construction contracts |
| Curtain-wall fabricator for contractors | 2511017, 2599118 | Mainland industrial area or a zone listing the code | 0% possible in a free zone on business sales | The industrial premises and federal registration |
| Installer with no workshop | 4330013 | Dubai mainland | Ordinary rates or Small Business Relief | Whether the contractor register applies |
| Glass processor (tempering, laminating, double glazing) | 2310002, 2310011 | Mainland industrial area or a zone listing glass codes | 0% possible in a free zone on business sales | Which code DET assigns to the line, and glass certification |
| Cladding contractor | 4330022, 4330024 | Dubai mainland | Ordinary rates | Civil Defence installer registration and the fire consultant |
| Fabricator selling to villa owners | 2511102 or an Industrial code, plus 4330013 | Dubai mainland | Ordinary rates. Sales to individuals are excluded for a free zone status | Keeping consumer sales out of any free zone entity |
| Fire-rated door and partition installer | 4330101, with 2511008 if manufacturing | Dubai mainland for site work | Ordinary rates or Small Business Relief | Civil Defence approval for the activity |
Real Client Stories
These are composite examples built from the situations aluminium and glass fabricators most often face. Names and details are illustrative, and the only figures used are published rules and BusinessDubai.ae's package prices.
Farid's curtain-wall workshop (Dubai mainland)
Farid set up a Dubai mainland company on BusinessDubai.ae's AED 18,200 package with one activity, DET 2511017, Metal Doors & Windows Manufacturing. His second order was a shopfront package for a mall tenant, priced as supply and install. The tenant's project manager read the licence and asked where installation appeared. DET lists that work under 4330013, Glass & Aluminum Installation & Maintenance, a separate Professional activity. Farid had to pause the site work and apply to add the activity before his crew could fix a single frame. Lesson: licence the installing as well as the making before you quote supply and install.
Nadia's free zone glass processing plant (Ras Al Khaimah)
Nadia ran a tempering and laminating line in a free zone, selling to facade contractors, and planned on the 0% Qualifying Free Zone Person rate. In one tax period her revenue was AED 8,000,000, which put the de minimis limit at AED 400,000. She had also sold AED 500,000 of shower screens and balustrade glass directly to homeowners. Sales to natural persons are an Excluded Activity under Ministerial Decision No. 229 of 2025, and 6.25% is over the 5% limit. The company lost the status for that period and the following four, at ordinary rates. Lesson: keep consumer sales in a separate mainland company.
Omar's cladding installation company (Dubai mainland)
Omar licensed a Dubai mainland cladding company under 4330022 on the AED 24,400 package with one visa, and priced his first tower job from a panel supplier's brochure. Before award, the project's fire consultant asked for evidence that the panel supplier, the cladding system and the installer were each registered with Civil Defence, the chain Vortex Fire summarises from the fire code. Omar's company was licensed by DET but had no Civil Defence registration, and he had not been trained by the system supplier. The job went to a registered installer. Lesson: get the Civil Defence requirements in writing before you price cladding.
Start your aluminium and glass company the right way
Three decisions carry most of the weight. Licence both halves of the work, making and installing, under the codes DET confirms at initial approval. Treat facade fire approval and glass certification as conditions of trading, and get each requirement in writing from Civil Defence, a fire consultant or Dubai Municipality. And if a free zone is part of the plan, split manufacturing from installation and consumer sales before the first invoice, not after the first tax return.
BusinessDubai.ae prices setups with itemised packages and no hidden fees. We will set a mainland company setup against a free zone company setup on the points that differ for a fabricator-installer: which register carries your codes, whether you can sign site contracts, and how the tax split falls. After the licence, our post-setup services team handles visas, renewals and tax registrations.
If steel is part of your product mix, our steel fabrication company guide covers the steel workshop and erection codes that sit next to these.
Frequently Asked Questions
What licence do I need for an aluminium and glass business in Dubai?
An aluminium and glass business in Dubai needs a Department of Economy and Tourism licence carrying the activity that matches the work. Making is licensed under codes such as 2511017 Metal Doors & Windows Manufacturing (Industrial) or 2511102 Metal Doors, Windows Making & Fixing (Professional). Installing is licensed under 4330013 Glass & Aluminum Installation & Maintenance (Professional). Confirm the codes at DET initial approval.
Can I fabricate and install under one licence in Dubai?
A Dubai company can hold more than one activity, but making and installing aluminium and glass are separate activities with different licence types. Manufacturing codes such as 2511017 are Industrial, and installation under 4330013 is Professional. Ask DET at initial approval whether your combination can sit on a single licence or needs two.
Can I produce glass under an installation licence?
No. An installation activity such as 4330013 covers glass works and fitting, not running a tempering or laminating line. In Dubai, tempering and laminating fall under 2310002 Safety Glass Manufacturing, an Industrial licence, and coated or insulating glass under 2310011. Add the production activity before you install a furnace.
Do I need a Dubai Municipality classification grade to install curtain walls?
Dubai Municipality's contracting classification lists of February 2024 and June 2021 contain no glass, aluminium, curtain-wall or window entry. Exterior Building Cladding Contracting appears only as a secondary activity. Whether a grade or registration applies to your firm should be confirmed with Dubai Municipality in writing, because the published lists do not settle it.
Is Dubai Law No. 7 of 2025 registration required for a glazing subcontractor?
It is unconfirmed. Legal updates describe Dubai Law No. 7 of 2025 as creating a contractor register that covers subcontractors and specialists, in force from 8 January 2026 with a grace period to 8 January 2027. Whether glazing and aluminium installers are inside it was not published in a source this guide could read, so ask Dubai Municipality.
Who must be registered with Civil Defence for a cladding job?
As summarised by Vortex Fire in an article edited on 27 August 2024, the UAE fire code requires the cladding supplier, the cladding system, the fire consultant and the facade installer each to be registered and licensed with Civil Defence. The installer also has to be trained and certified by the system supplier. Confirm the current requirement with Civil Defence.
Is aluminium composite panel banned in the UAE?
Named sources describe the position differently. Beale & Co wrote in May 2023 that aluminium composite-panel cladding was prohibited under the fire code and that new buildings must have non-combustible cladding. Fire Middle East, on 1 October 2026, describes fire tests that tighten with building height. Ask Civil Defence or an approved fire consultant about your exact panel and building.
What certificate does glass need for a Dubai building?
Dubai Municipality certifies glazed glass under document DM-DCLD-RD-DP32-5103, Revision 11, issued 4 July 2024. The Type 1 certificate tests thermal transmittance, shading coefficient and light transmittance against the Al Sa'fat green building system and the Dubai Building Code. The certificate has to match the glass make-up actually supplied.
What are the U-value limits for glazing in Dubai?
The limits are set in tables of the Al Sa'fat green building system and the Dubai Building Code, which the Dubai Municipality glass certification document refers to without reproducing. Secondary sources quote different figures, so this guide does not print one. Take the limit for your building from the current Al Sa'fat tables or the project consultant.
What glass is required for balconies in Dubai?
For Dubai Development Authority developments, Circular 239 of 29 September 2016 sets a minimum balustrade height of 1200 mm and requires balcony glass to be reinforced glass able to withstand a load of 90 kg. That circular is zone-specific. This guide found no general Dubai-wide safety glazing instrument in a readable primary source, so confirm with the permit authority.
Do anti-dumping duties apply to imported aluminium sheet?
Yes, for one product. Ministry of Economy Directive No. 2 of 2025 imposes definitive anti-dumping duties on painted or coated aluminium alloy plates, sheets, strips and coils of 0.2 mm to 8 mm thickness from China. Rates vary by named exporter, from 7.1% to 20% of CIF value. Searches for this guide found no measure on extrusions.
Is there an anti-dumping duty on float glass in the UAE?
A GCC anti-dumping investigation into float and polished glass from China and Iran was reported by Deloitte Middle East on 12 November 2024. A trade consultancy reported in August 2026 that a definitive duty on Chinese glass applies from 5 September 2026, without rates. This guide found no UAE directive, so ask your customs broker.
Which free zones allow aluminium and glass fabrication?
JAFZA, DAFZ and Dubai CommerCity list manufacturing codes for metal doors and windows and for safety or laminated glass, and RAKEZ and Ajman Free Zone list glass and metal manufacturing activities. Meydan Free Zone and IFZA list no fabrication code. Check that the zone also has premises that suit the process.
Can a free zone company install aluminium and glass on mainland sites?
A free zone licence does not by itself authorise site work on the Dubai mainland. Free zone activity pages that market an installation licence also tell readers a mainland-licensed contractor has to be coordinated for mainland sites. A business that installs on Dubai sites should plan for a mainland licence carrying 4330013 or a cladding activity.
Can I get an aluminium workshop licence in Sharjah or Ajman?
Ajman's economic department lists a dedicated Aluminium and Glass Installation Workshop activity (2592006), with glass manufacturing and installation codes. Sharjah's SPC Free Zone and SHAMS list installation activities but no fabrication code. Sharjah's mainland activity list was not accessible for this guide, so confirm a Sharjah workshop code with the Sharjah economic department.
How much does an aluminium and glass licence cost in Dubai?
BusinessDubai.ae's Dubai mainland package is AED 18,200 in the first year without a visa and AED 24,400 with one visa, with renewal at about AED 15,000, as of October 2026. Workshop rent, machines, premises approvals and product testing are separate and depend on the plot and the process.
What is the cheapest way to start an aluminium fabrication business in the UAE?
The lowest package price among zones that list the activities is RAKEZ at AED 12,010 with one visa, followed by Ajman Free Zone at AED 13,131. Both are non-Dubai package prices that do not include an industrial workshop. A licence outside Dubai does not by itself authorise installation on Dubai sites.
How much capital does a small aluminium workshop need?
No authority publishes a figure. One consultancy page, uaefreezonefinder.com, advertises AED 100,000 to 200,000 for a small curtain-wall and glazing workshop, and AED 120,000 to 280,000 for a CNC machining centre alone. Those are advertised figures, not quotes. Build the budget from supplier quotations for your own machine list.
Is aluminium fabrication profitable in Dubai?
This guide found no reliable margin data for aluminium and glass fabrication in the UAE, so it gives no figure. Mordor Intelligence reports that materials can be up to half of a facade's landed price and lists long payment cycles as a market restraint. Profit depends on input prices and payment terms more than on the licence.
Can an aluminium window manufacturer in a free zone pay 0% corporate tax?
A free zone manufacturer can pay 0% on qualifying income if it meets every Qualifying Free Zone Person condition. Ministerial Decision No. 229 of 2025 lists manufacturing and processing of goods as Qualifying Activities. Installation revenue and sales to individuals are non-qualifying and must stay within the lower of 5% of revenue or AED 5,000,000.
What happens if a free zone fabricator exceeds the de minimis limit?
A company that exceeds the de minimis limit stops being a Qualifying Free Zone Person from the beginning of that tax period and for the following four tax periods, under Article 5(2) of Ministerial Decision No. 229 of 2025. For those periods it is taxed at the ordinary rates: 0% on taxable income up to AED 375,000 and 9% above.
Can a free zone fabricator sell windows directly to villa owners?
It can sell them, but the revenue is excluded for the 0% rate. Article 2(2)(a) of Ministerial Decision No. 229 of 2025 treats transactions with natural persons as an Excluded Activity, and manufacturing is not among the exceptions. That revenue counts against the de minimis limit, so consumer sales are better placed in a mainland company.
Is VAT charged on supply-and-install glazing contracts?
Yes, at 5%. The Federal Tax Authority's Real Estate VAT Guide says construction services supplied in the UAE are subject to VAT at 5% regardless of the type of building, and goods sold in the UAE are standard-rated as well. VAT registration is mandatory above AED 375,000 of taxable supplies and voluntary from AED 187,500.
Does Small Business Relief apply to an aluminium installer?
A mainland aluminium installer with revenue at or under AED 3,000,000 can elect Small Business Relief for tax periods ending on or before 31 December 2029, under Ministerial Decision No. 73 of 2023 as amended by Ministerial Decision No. 131 of 2026. The relief is not available to a Qualifying Free Zone Person.
Can a foreigner own 100% of an aluminium and glass company in Dubai?
Free zone companies allow 100% foreign ownership, and the Dubai mainland has allowed it for most activities since the commercial companies law was amended by Federal Decree-Law No. 26 of 2020. Ownership terms can differ by licence type and activity, so confirm the position for your chosen codes at DET initial approval.
How long does it take to set up an aluminium and glass company in Dubai?
The licence is the quick part, and the premises set the timeline. BusinessDubai.ae's manufacturing guide puts a real industrial build at two to four months once fit-out and authority approvals are counted. An installation-only company with no workshop process is faster, because it has no furnace, coating line or industrial registration to approve.
References
[1] Dubai Department of Economy and Tourism. Business activity list as recorded in a public copy of the register (export of 5 July 2026): 2511017, 2511004, 2599118, 2511102, 2511016, 2511008, 2591002, 2591003, 2310002, 2310011, 2310007, 2310008, 4330013, 4330022, 4330024, 4330101, 4330011, 7110209 and 4752022, with licence type and description for each. Confirm codes at DET initial approval. invest.dubai.ae
[2] Mordor Intelligence. UAE Facade Market report (4 March 2026): USD 2.13 billion in 2026 and a USD 3.02 billion forecast for 2031; curtain wall at 57.35% of 2025 revenue; materials up to half of a facade's landed price; market restraints. mordorintelligence.com
[3] Ministry of Industry and Advanced Technology. Industrial Production Licence, annual industrial registry and Federal Decree-Law No. 25 of 2022, as read for BusinessDubai.ae's manufacturing company setup guide, including that guide's two to four month estimate for an industrial build. businessdubai.ae
[4] Dubai Municipality. Engineering Contracting Activities Classification (file dated February 2024) and Contracting Activities Classification (file dated June 2021): main and secondary contracting activities, including 454023 Exterior Building Cladding Contracting as a secondary activity. Read 13 October 2026. dmpmedia.dm.gov.ae and dmpmedia.dm.gov.ae
[5] Al Tamimi & Co and Kennedys. Legal updates on Dubai Law No. 7 of 2025 regulating contracting activities: unified contractor register covering subcontractors and specialists, in force 8 January 2026, grace period to 8 January 2027. tamimi.com
[6] Dubai Civil Defence. UAE Fire and Life Safety Code of Practice, September 2018 edition, publication page. The Code itself was not read from a primary copy for this guide. dcd.gov.ae
[7] Vortex Fire (Faimeen F. Shah), published by WFM Media. The UAE approach to mitigate facade fire risk in tall buildings, 13 April 2021, edited 27 August 2024: the facade section of the 2018 Code and the registration of supplier, system, fire consultant and installer with Civil Defence. wfmmedia.com
[8] Fire Middle East. Facade fire performance: what the UAE code requires, 1 October 2026. firemiddleeastmag.com
[9] Beale & Co. Commentary on cladding under the UAE Fire and Life Safety Code of Practice, May 2023. beale-law.com
[10] Dubai Municipality, Dubai Central Laboratory Department. DM-DCLD-RD-DP32-5103 (IC), Certification of Glazed Glass as per Related sections of Al Sa'fat and Dubai Building Code, Revision 11, issued 4 July 2024. dmpmedia.dm.gov.ae
[11] Dubai Municipality. Green building page: regulations issued 2010, mandatory for all new buildings from 1 March 2014, reissued as Al Sa'fat in 2017, and clause 501.01 on minimum envelope performance. dm.gov.ae
[12] Dubai Development Authority (formerly Dubai Creative Clusters Authority). Circular 239, 29 September 2016, on guards, balustrades and glass in its developments. dda.gov.ae
[13] UAE Ministry of Economy. Directive No. 2 of 2025 imposing definitive anti-dumping duties on painted or coated aluminium alloy plates, sheets, strips and coils of 0.2 mm to 8 mm from China; rates of 7.1% to 20% of CIF value from 25 April 2025 as set out in BusinessDubai.ae's steel and metals trading guide. moet.gov.ae
[14] Deloitte Middle East. Anti-dumping investigation on glass imports, 12 November 2024. deloitte.com. Reported final duty: Peacock Tariff Consulting, August 2026, not confirmed against a primary source. peacocktariffconsulting.com
[15] Free zone and emirate activity registers as collected by BusinessDubai.ae in 2026: JAFZA, DAFZ, Dubai CommerCity, Meydan Free Zone, IFZA, Ajman Department of Economic Development, Ajman Free Zone, Ras Al Khaimah Department of Economic Development, RAKEZ, Abu Dhabi Department of Economic Development, SPC Free Zone and SHAMS. Confirm each code with the authority. afz.gov.ae
[16] Dubai South Business Hub. Activity page for a glass and aluminium installation and maintenance licence, updated 29 September 2026, including its statement on mainland-licensed contractors for mainland site work. dubaisouthbh.com
[17] Dubai Municipality and Dubai Civil Defence. Industrial premises approvals: environmental clearance, health, land use and waste; Civil Defence drawing review, inspection and hazardous materials storage, as read for BusinessDubai.ae's steel fabrication guide. businessdubai.ae
[18] uaefreezonefinder.com. UAE glass and aluminium manufacturing guide, updated August 2026: advertised workshop capital and machine price ranges. Advertised figures, not quotes. uaefreezonefinder.com
[19] Ministry of Finance. Ministerial Decision No. 229 of 2025 regarding Qualifying Activities and Excluded Activities: Article 2(1)(a) and (b), Article 2(2)(a), Article 2(3)(a) and (b), Article 3 and Article 5. mof.gov.ae
[20] Federal Tax Authority. Federal Decree-Law No. 47 of 2022: 0% on taxable income up to AED 375,000 and 9% above; VAT registration thresholds of AED 375,000 mandatory and AED 187,500 voluntary. tax.gov.ae
[21] Ministry of Finance. Ministerial Decision No. 73 of 2023 on Small Business Relief, as amended by Ministerial Decision No. 131 of 2026 (29 July 2026): revenue at or under AED 3,000,000 for tax periods ending on or before 31 December 2029. mof.gov.ae
[22] Federal Tax Authority. Real Estate VAT Guide (VATGRE1), section 12.1, on construction services at 5%. tax.gov.ae
[23] BusinessDubai.ae. Mainland company setup page: Dubai mainland package at AED 18,200 in the first year without a visa, AED 24,400 with one visa, and about AED 15,000 on renewal. businessdubai.ae
[24] BusinessDubai.ae. Internal 2026 package price reference: free zone package prices by zone and visa count (RAKEZ, Ajman Free Zone, SPC Free Zone, SHAMS and others) and the corporate tax figures that accompany those prices. businessdubai.ae









