Set Up a Lift & Elevator Installation and Maintenance Company in Dubai, UAE: DM Certification, Inspection & Tax (2026)

An elevator and lift company in Dubai sells into a market where the law makes maintenance compulsory, which is why the revenue is durable. But the trade licence is the least of the setup. The real gate is Dubai Municipality's lift and escalator safety regime, under which no lift may be put into or kept in operation without a valid certificate of examination, issued through a DM-recognised system, and installation and maintenance are expected to be performed by DM-registered companies with certified engineers [1][2]. A DET licence alone lets you exist, not lift a spanner to a live installation.

There are two more layers most guides skip. Every lift must be under a maintenance contract with an approved company and pass periodic third-party inspection by an EIAC-accredited body, independent of the installer, before and throughout its operating life [1][2]. And from January 2026, lift contracting falls under Dubai's new Contractor Register and grading regime, which caps the size of work a new firm can take. Miss these and you cannot lawfully keep a single lift running.

This guide covers the Dubai Municipality certification that is the real gate, the inspection and maintenance regime, the 2026 contractor register, the fire-code firefighter-lift rules, ownership, and why the free-zone 0% pitch fails for on-site work. Since 2013, our team has set up contracting and regulated companies across the UAE, so the traps here come from real files. This is a guide, not legal or tax advice on your specific licence.

Why is Dubai Municipality the real gate, not the trade licence?

Because lifts are a public-safety matter, and Dubai Municipality controls who may install and maintain them and whether each unit can legally run. The legal basis is Local Order No. 11 of 2003 on public health and community safety, under which every lift, escalator, moving walkway and conveyor must hold a valid certificate of examination and comply with safety requirements, issued through a body recognised by DM's accreditation system, renewed periodically [1]. A lift cannot operate, or keep operating, without it.

Installation, major modification and ongoing maintenance are expected to be performed by companies registered and approved with DM, and every building's lifts must be under a maintenance contract with an approved lift company [1]. DM also publishes technical guidelines for examination and certification and expects certified competent persons on staff. Confirm with DM the exact name of its lift-company approval scheme and whether it maintains a dedicated approved-company list or relies on contractor classification. The point stands either way: the licence is the entry ticket, and DM approval, certified staff and the certificate regime are what make you a lawful operator.

Common Mistake: Treating an elevator company like a normal trading or contracting startup you can run on a trade licence. Installing, modifying and maintaining lifts requires DM approval, DM-certified competent engineers, and, from 2026, a grade in the Contractor Register. The licence alone lets you exist, not touch a live lift.

Who has to be certified, and how are lifts inspected?

Certified competent engineers on staff, and independent third-party inspection of every lift. On personnel, engineers and technical staff generally need a DM Professional Competency Certificate, which typically requires UAE Society of Engineers membership for engineers, so the company must carry DM-recognised competent persons, not just hold a licence [1]. This is a staffing requirement that shapes the cost base from day one.

On inspection, the certificate that keeps a lift legal comes from an independent third-party inspection body accredited by EIAC, separate from the company that installed or maintains the unit, and widely reported at a biannual frequency for public-place lifts and escalators, more often for high-traffic sites [1][2]. New and modernised lifts undergo load and safety testing, overspeed governor, brakes, buffers, safety gear and door interlocks, before the first certificate is issued, and the certificate must be renewed to keep the lift operating. Confirm the mandated inspection interval for your building type with DM, as it is not one-size-fits-all. The separation of installer from inspector is deliberate, and it is central to how the regime works.

Real Talk: The compliance stack, DM approval, certified engineers, mandatory maintenance contracts and independent inspection, is exactly what makes this a durable business rather than a race to the bottom. A lift legally cannot run without a live maintenance contract and a current inspection certificate, which converts installs into recurring annual-maintenance-contract income. The barriers that make setup slow are the same barriers that give you an annuity once you are through them. Get your lift company setup scoped properly→

How does the 2026 Contractor Register apply?

It pulls lift contracting into a graded register that caps the work you can win. Dubai Law No. 7 of 2025 on contracting activities came into force on 8 January 2026, with a grace period to January 2027, creating a unified Contractor Register managed by Dubai Municipality, linked to the Invest in Dubai platform, with mandatory classification and grading by technical, financial and administrative capacity [4]. Employers are barred from engaging unregistered or unclassified contractors, and a contractor may not work outside its assigned grade.

Lift and escalator installation and modification is on-site electromechanical contracting, so it falls squarely within this register, on top of the DM lift-safety rules [4]. For a new firm the consequence is the same as for other contractors: you start in the lowest grade, which caps the value and scale of projects you can take, and you climb by building financial capacity, certified staff and a track record. Confirm the exact classification category assigned to lift and electromechanical contracting once the grading tables publish. Our construction guide covers the wider contracting register in more detail.

What standards and fire rules apply?

The EN 81 series for design, and the fire code for firefighter lifts. On design, the UAE market follows the EN 81 series for lifts, EN 81-20 and EN 81-50 for construction and installation, EN 81-70 for accessibility, EN 81-72 for firefighter lifts and EN 81-73 for behaviour in fire, with EN 115 for escalators, and lift shop drawings and load calculations are submitted for approval as part of the building's DM workflow before installation [2]. Confirm which editions DM currently accepts.

Fire integration brings in Dubai Civil Defence under the UAE Fire and Life Safety Code of Practice [3]. Firefighter lifts are mandatory in high-rise buildings, with a protected fireman's lift lobby, emergency or secondary power, and fire-recall operation that returns lifts to a designated level and hands control to responders on alarm, and the lift controls must interface with the fire alarm system, with drawings reviewed by Civil Defence before an occupancy certificate is granted [3]. So a lift installer designs to both the lift standard and the fire code, and firefighter-lift works are not just wiring. Our fire and safety systems guide covers the Civil Defence side that dovetails with this.

Can a foreigner own a lift company, and does a free zone work?

You can own it fully on the mainland, but on-site work must be mainland. On ownership, 100% foreign ownership is available on the DET mainland licence for most electromechanical, contracting and trading activities under the post-2021 reforms, with no local sponsor for these classes, though eligibility is activity-code specific, so confirm the exact lift or electromechanical activity is on the 100% list at filing [5]. Ownership is not the obstacle.

The free-zone question is firm: on-site installation and maintenance at buildings across the mainland must be a mainland DET licence, and it draws in DM and contractor registration, so a free-zone company cannot lawfully perform on-site lift works on mainland buildings [1][5]. Free zones only work for pure trading, import and distribution of lift equipment and components with no site works. Do not sell a free-zone package to a client who intends to install or maintain lifts. Because the structure decides your ownership, cost and whether you can legally do site works, it is worth reading both routes before you commit: our mainland company setup page walks through the DET route an on-site lift installer and maintainer needs, while the free zone company setup page explains why a free-zone licence suits only the pure trading and import of lift equipment, never the on-site works. Our free zone versus mainland guide covers why on-site regulated work stays mainland.

How is a lift company taxed?

Standard rates, and the free-zone 0% does not save on-site work. On corporate tax, the company pays 0% on taxable income up to AED 375,000 and 9% above, with Small Business Relief for revenue up to AED 3 million for tax periods ending on or before 31 December 2026 [6]. Our corporate tax filing guide covers the mechanics. On VAT, installation and maintenance services are standard-rated at 5%, with registration mandatory once turnover passes AED 375,000 [8]. Our VAT registration and compliance guide covers the detail.

The point that traps free-zone hopefuls: a Qualifying Free Zone Person's 0% rate applies only to qualifying income, and a lift installer's revenue is on-site work on immovable property and services supplied to mainland customers, which is excluded and taxed at 9% [7]. There are two independent reasons it fails, the immovable-property and mainland-service exclusion, and the difficulty of meeting the free-zone substance logic for physical site works. So a lift installer or maintainer effectively operates at 9% regardless of any free-zone address, and the 0% story is a trap for this model. Full ownership is already available on the mainland anyway, which is the correct structure.

What does it cost, and is it worth it?

The licence is affordable; the qualified staff, premises and classification are the real spend. Here is a realistic 2026 picture in AED, all figures approximate and worth confirming with DM and DET.

A realistic all-in setup before the first project runs roughly AED 80,000 to 200,000 or more, driven mainly by qualified engineers, the premises and the DM classification. The demand case, though, is unusually strong and regulation-driven.

Quick Math: Dubai's extreme high-rise density means a very large installed base of lifts and escalators that legally cannot operate without a live maintenance contract and a current inspection certificate, which converts into recurring annuity revenue, the most attractive feature of the sector. On top of that sit a continuous construction pipeline of new installations and a durable modernisation market for ageing lifts needing upgrades to current EN 81 safety and accessibility standards. Mandatory maintenance and inspection make the demand non-discretionary rather than cyclical.

Is a lift company a good business in Dubai?

It is one of the more durable regulated businesses a founder can pick, because the demand is written into the law rather than left to the market. Dubai's skyline is one of the densest high-rise environments in the world, and every one of those towers, malls, hotels, metro stations and car parks runs on lifts and escalators that legally cannot operate without a live maintenance contract and a current inspection certificate [1][2]. That installed base does not shrink in a slow year, which is what makes the sector defensive rather than cyclical.

The revenue splits into three streams, and they behave very differently. New installation is project income tied to the construction pipeline, lumpy and competitive, but it seeds the other two. Maintenance is the annuity: an annual-maintenance-contract, or AMC, that the building owner cannot legally go without, renewing year after year and compounding as your installed base grows. Modernisation is the retrofit market for Dubai's ageing stock of lifts that need upgrading to current EN 81 safety, accessibility and energy standards, and it turns over as buildings hit fifteen and twenty years of age. The table below sets out how each stream pays.

Bold callout: The winning model is not to chase installs on price, but to install so that every unit rolls onto your own maintenance contract, then build the AMC book into a compounding annuity. A firm that installs a hundred lifts a year and keeps them under contract carries a maintenance base that grows every year and cannot legally lapse. That is the annuity the whole regulatory wall protects, and it is why maintenance-led operators, not install-only ones, are the ones that last. Because that book only exists on a mainland footing that can lawfully do site works, our mainland company setup page is where the structure starts.

What documents and steps does it take to start a lift company?

A DET company, DM approval, a grade in the Contractor Register, and certified engineers, in that order of difficulty. The paperwork is heavier than an ordinary trade licence because Dubai Municipality vets the activity, the people and, from 2026, the firm's classification, not just the entity. A realistic document checklist looks like this.

• Company documents: passport copies and photos of the shareholders, the reserved trade name, DET initial approval for the electromechanical or lift installation and maintenance activity, the Memorandum of Association, and an Ejari tenancy for the office and warehouse.
• Dubai Municipality approval: the DM external approval for the lift and escalator activity, evidence of the company's technical capacity, and the DM lift-company registration or approval under Local Order No. 11 of 2003 [1].
• Contractor Register: classification and grading in the DM Contractor Register under Dubai Law No. 7 of 2025, submitting the technical, financial and administrative evidence the grading tables call for [4].
• People: certified competent engineers holding a DM Professional Competency Certificate, which typically requires UAE Society of Engineers membership, plus the technician roster the activity needs [1].
• Premises: proof of the office and the warehouse for spares, tools and equipment, which is mandatory for a technical and contracting licence [5].

The timeline is where founders underestimate the project, because the trade licence is quick and the DM approvals, the register grade and the certified engineers are not.

Plan the DM approval, the register classification and the certified engineers first, because a licence with no DM approval and no grade cannot lawfully touch a live lift. Get your lift company setup and timeline mapped→

What are the ongoing costs and compliance for a lift company?

Annual renewals, DM and register compliance, per-lift inspection cycles, and the standard tax filings, all of which continue for the life of the business. The DET trade licence and the Ejari renew annually, and the DM lift-company approval and the Contractor Register classification carry their own renewal cycles, with the grade reviewed as your financial capacity and track record change [1][4]. The certified engineers and technicians must keep their DM Professional Competency Certificates and Society of Engineers memberships current, and any engineer who leaves must be replaced with a DM-recognised competent person before the firm can lawfully sign off work, so the certified headcount is a running obligation rather than a one-time hire.

On the operating side, every lift you install or maintain sits on its own third-party inspection cycle by an EIAC-accredited body, independent of your firm, widely reported at a biannual frequency for public-place lifts and more often for high-traffic sites, and each building's lifts must stay under an active maintenance contract to keep running [1][2]. That per-lift inspection and maintenance obligation is the compliance heartbeat of the business, and it is also the recurring revenue, so the cost and the income move together. On tax, the company registers for corporate tax and files annually, paying 0% up to AED 375,000 of taxable income and 9% above, and registers for VAT once turnover passes AED 375,000, charging the standard 5% on installation and maintenance services [6][8]. It also needs the usual establishment-card and visa renewals and payroll under the Wages Protection System. These recurring filings, renewals, DM approvals and inspection-cycle obligations are exactly the kind of ongoing work our post-setup services handle, so the firm stays compliant while you build the maintenance book. Budget for the renewals and the certified-staff costs from year one rather than treating them as an afterthought.

Can you open a corporate bank account for a lift company?

Yes, but expect the standard UAE onboarding, not an instant or fully remote account. A mainland lift company opens a corporate account with a local bank once the DET licence and, ideally, the DM approval and register classification are in place, and the bank runs full know-your-customer checks on the shareholders, the contracting activity and the expected turnover, usually requiring an in-person meeting and a tenancy and licence in hand [1]. There is no fully-remote account opening for a physical, regulated contracting operation like this.

Practically, a clear business plan showing the DM route, the certified engineers and the projected maintenance-contract book helps the account move faster, and a maintained minimum balance is normal. Because a lift company carries payroll for engineers and technicians, buys spares and equipment through the warehouse, and often invoices developers and building-management firms on payment terms, getting the banking and any trade-finance lines right early avoids cash-flow friction once installation and AMC invoices start settling. Line up the banking alongside the licence and the DM approval rather than after, so the company can pay staff and suppliers from day one.

Real Client Stories

The licence that could not touch a lift. A client set up a trade licence and won a small installation job, then learned he needed DM approval, DM-certified engineers and, from 2026, a grade in the Contractor Register before he could lawfully do the work. We rebuilt the setup around the DM regime and the register. The licence was the start, not the permission to install.

The lift shut down for a lapsed certificate. A building's lift was taken out of service because its inspection certificate had lapsed and it had no active maintenance contract with an approved company. No lift may run without both. We put a compliant maintenance and inspection regime in place. The certificate and the contract, renewed periodically, are what keep a lift legally running.

The 0% that never applied. A client set up in a free zone expecting 0% corporate tax on his lift maintenance contracts. The income was on-site service on immovable property at mainland buildings, non-qualifying and taxed at 9%, and a free-zone entity cannot lawfully do the work anyway. We put the business on a mainland footing. The free-zone address was never going to make on-site income tax-free.

Set up your Dubai elevator and lift company the right way

Elevators reward operators who treat the Dubai Municipality certification, the inspection regime and the contractor register as the real business, and they trap those who stop at the trade licence. Since 2013, BusinessDubai.ae has completed 700+ company registrations across the UAE, including contracting and regulated companies. We will help you secure the DM approval and register classification, staff the certified competent engineers, structure the mainland company for on-site work, plan the inspection and maintenance-contract regime and the fire-code firefighter-lift requirements, and set up the corporate tax and VAT position correctly, all with clear itemised pricing. Talk to a setup expert→ for a plan built around your firm. Our free zone versus mainland guide covers the structure choice, and post-setup services covers ongoing approvals and renewals.

Frequently Asked Questions

How do I start an elevator and lift company in Dubai?

Register a mainland DET licence with the electromechanical or lift installation and maintenance activity, secure Dubai Municipality approval and register in the Contractor Register with a grade, staff DM-certified competent engineers, and work within the inspection and maintenance-contract regime. DM certification, not the licence, is the real gate [1][4].

Do you need Dubai Municipality approval for a lift company?

Yes. Under Local Order No. 11 of 2003, no lift may operate without a valid certificate of examination, and installation and maintenance are expected to be performed by DM-registered companies with certified engineers. The DM safety regime, on top of the trade licence, is what authorises the work [1].

Do lifts have to be inspected in Dubai?

Yes. Every lift must pass periodic third-party inspection by an EIAC-accredited body, independent of the installer, widely reported at a biannual frequency for public-place lifts and more often for high-traffic sites, and cannot operate without a current certificate. Confirm the interval for your building type with DM [1][2].

Does a lift need a maintenance contract in Dubai?

Yes. Every building's lifts must be under a maintenance contract with an approved lift company, and a lift cannot legally run without both an active maintenance contract and a current inspection certificate. This is what converts installations into recurring annual-maintenance-contract income [1].

Does the 2026 contractor register apply to lift companies?

Yes. Dubai Law No. 7 of 2025, in force 8 January 2026, pulls lift and escalator installation and modification into the DM Contractor Register with mandatory grading. New firms start in the lowest grade, which caps the value of work they can win, and cannot work outside their grade [4].

What qualifications do lift engineers need in Dubai?

Engineers and technical staff generally need a DM Professional Competency Certificate, which typically requires UAE Society of Engineers membership for engineers. The company must carry DM-recognised competent persons, not just hold a licence, which shapes the cost base from the start [1].

What standards apply to lifts in Dubai?

The EN 81 series is the market reference, EN 81-20 and 81-50 for construction and installation, EN 81-70 for accessibility, EN 81-72 for firefighter lifts and EN 81-73 for fire behaviour, with EN 115 for escalators. Shop drawings and load calculations are approved through DM before installation [2].

Do lifts need Civil Defence approval in Dubai?

For fire integration, yes. Firefighter lifts are mandatory in high-rise buildings under the UAE Fire and Life Safety Code, with protected lobbies, secondary power and fire-recall operation, and the lift controls must interface with the fire alarm system, with drawings reviewed by Civil Defence before occupancy [3].

Can a foreigner own 100% of a lift company in Dubai?

Yes, on the DET mainland licence for most electromechanical, contracting and trading activities under the post-2021 reforms, with no local sponsor. Eligibility is activity-code specific, so confirm the exact lift or electromechanical activity is on the 100%-ownership list at filing [5].

Can you run a lift company from a free zone in Dubai?

Only for pure trading, import and distribution of lift equipment. On-site installation and maintenance at mainland buildings must be a mainland DET licence and draws in DM and contractor registration, so a free-zone company cannot lawfully perform on-site lift works on mainland buildings [1][5].

Does a free-zone lift company get the 0% corporate tax rate?

No on its core work. On-site installation and maintenance is service on immovable property and to mainland customers, which is non-qualifying income taxed at 9%, and a free-zone entity cannot lawfully do the work anyway. The 0% story is a trap for this business model [7].

How much does it cost to start a lift company in Dubai?

A realistic all-in setup before the first project runs roughly AED 80,000 to 200,000 or more, driven mainly by qualified engineers, the office and warehouse, and the DM classification, plus tools, vehicles and spares. The licence itself is a small part. Figures are approximate.

How is a lift company taxed in Dubai?

Corporate tax is 0% up to AED 375,000 of taxable income and 9% above, with Small Business Relief for revenue up to AED 3 million for tax periods ending on or before 31 December 2026. VAT on installation and maintenance services is 5% once turnover passes AED 375,000 [6].

What is an annual maintenance contract for lifts?

A recurring contract under which an approved lift company services, tests and helps keep a building's lifts certified on a fixed schedule, as the regime requires. These contracts turn one-off installations into annuity-style income and are the most attractive feature of the sector [1].

What is a firefighter lift?

A lift designed to remain operable during a fire for use by responders, with a protected lobby, secondary power and fire-recall operation, mandatory in high-rise buildings under the UAE Fire and Life Safety Code and EN 81-72, with controls interfaced to the fire alarm and reviewed by Civil Defence [3].

How long does it take to set up a lift company in Dubai?

The trade licence can be issued in weeks, but DM approval, the register classification and staffing certified engineers take longer and are the real timeline. Plan the DM approval, the classification and the competent engineers alongside the licence, not after it.

Why is demand for lift services steady in Dubai?

Because it is regulation-driven. Dubai's high-rise density means a large installed base that legally cannot operate without a maintenance contract and inspection certificate, giving recurring revenue, on top of continuous new construction and a durable modernisation market for ageing lifts [1][2].

What is lift modernisation?

Upgrading an older lift to current EN 81 safety, accessibility and energy standards, replacing controls, drives and safety components. Dubai's stock of ageing lifts creates a durable retrofit market alongside new installations and maintenance, all under the same DM certification regime [2].

Do I need warehouse space for a lift company in Dubai?

Yes. A technical and contracting licence requires physical premises, typically an office and a warehouse for spares and equipment, which is mandatory for the licence and a recurring cost. It is one of the main setup expenses alongside qualified engineers and the classification [5].

What happens if a lift operates without a valid certificate?

It is taken out of service, because no lift may run without a current DM-recognised inspection certificate and an active maintenance contract with an approved company. This exposes the building owner to penalties, which is why the certificate and contract, renewed periodically, are non-negotiable [1].

What documents do I need to start a lift company in Dubai?

Shareholder passports and photos, the reserved trade name and DET initial approval for the electromechanical or lift activity, the Memorandum of Association, an Ejari for the office and warehouse, the Dubai Municipality external approval and lift-company registration, the Contractor Register classification under Law 7/2025, and certified competent engineers holding a DM Professional Competency Certificate. The DM approval, the register grade and the certified staff are the gating items, not the licence [1][4].

What are the ongoing costs of running a lift company in Dubai?

Annual DET licence and Ejari renewals, DM lift-company approval and Contractor Register renewals, keeping engineers' Professional Competency Certificates and Society of Engineers memberships current, per-lift third-party EIAC inspection cycles, maintenance-contract obligations, staff visas and payroll under the Wages Protection System, corporate tax filing, and VAT filing once registered. These renewals and inspection cycles run for the life of the business [1][4].

Can I open a corporate bank account for a lift company in Dubai?

Yes, with a local bank once the DET licence and ideally the DM approval and register classification are in place. Expect full know-your-customer checks on the shareholders and the contracting activity, an in-person meeting, a tenancy and licence in hand, and a maintained minimum balance. A clear plan showing the DM route and the maintenance book helps, and there is no fully-remote account opening for a regulated contracting operator [1].

Why is a lift maintenance contract an annuity revenue stream?

Because no lift may legally run without an active maintenance contract with an approved company and a current inspection certificate, the annual-maintenance-contract, or AMC, renews year after year and is non-discretionary for the building owner. As your installed base grows, the AMC book compounds, which is why maintenance-led operators build a durable annuity rather than living project to project [1].

What grade does a new lift company get in the Contractor Register?

The lowest one. Under Dubai Law No. 7 of 2025, in force from 8 January 2026, contractors are classified by technical, financial and administrative capacity, and a new firm enters at the lowest grade, which caps the value and scale of work it can take. You climb by building financial capacity, certified staff and a track record, so plan an early pipeline that fits your starting grade [4].

Should a lift company be mainland or free zone in Dubai?

Mainland for any on-site installation and maintenance, because that work draws in DM approval and the Contractor Register, which a free-zone company cannot hold, and because a Qualifying Free Zone Person's 0% rate fails on immovable-property and mainland-service income anyway. A free zone suits only the pure trading and import of lift equipment with no site works [1][5][7].

Can a lift company operate without certified engineers on staff?

No. The firm must carry DM-recognised competent persons holding a Professional Competency Certificate, which typically requires UAE Society of Engineers membership for engineers, to lawfully install, modify and maintain lifts. If a certified engineer leaves, a DM-recognised replacement must be in place before the firm signs off further work, so the certified headcount is a continuous obligation, not a one-time hire [1].

Is lift modernisation a good market in Dubai?

Yes, and it is a durable one. Dubai has a large and ageing stock of lifts that need upgrading to current EN 81 safety, accessibility and energy standards, replacing controls, drives and safety components as buildings age. This retrofit market turns over steadily alongside new installation and maintenance, all under the same DM certification regime, giving a maintenance-led firm a third recurring line of work [2].

References

[1] Dubai Municipality, Local Order No. 11 of 2003 concerning public health and community safety: the legal basis for lift and escalator examination, certification, approved companies and maintenance contracts. Dubai Legislation, Local Order 11 of 2003

[2] Dubai Municipality, Health and Safety Department technical guidelines for examination and certification of lifting equipment: competent-person examination, certification and EIAC-accredited third-party inspection. DM examination and certification guidelines

[3] Dubai Civil Defence, UAE Fire and Life Safety Code of Practice (2018): firefighter lifts, protected lobbies and the elevator-to-fire-alarm interface. Dubai Civil Defence code

[4] Dubai Law No. 7 of 2025 regulating contracting activities: the DM Contractor Register and grading, in force 8 January 2026, covering lift and electromechanical contracting. Al Tamimi analysis of Law No. 7 of 2025

[5] Invest in Dubai and DET business activities: electromechanical and lift installation and maintenance activity codes and approvals, and 100% foreign ownership. Invest in Dubai

[6] Federal Tax Authority, corporate tax and Small Business Relief (Ministerial Decision No. 73 of 2023): 0% to AED 375,000 then 9%, and revenue up to AED 3 million treated as no taxable income through 31 December 2026. FTA Small Business Relief

[7] Federal Tax Authority, Free Zone Persons and qualifying income (Cabinet Decision No. 100 of 2023): immovable property and mainland services excluded from the 0% rate. FTA qualifying income

[8] Federal Tax Authority, value-added tax: 5% standard rate and registration thresholds. FTA VAT