Free Zone Companies Operating Onshore: New Licensing Framework

Dubai Executive Council Resolution 11/2025 transforms mainland access for free zone businesses

What Changed: The March 2025 Resolution

On March 3, 2025, Dubai's government issued Executive Council Resolution No. (11) of 2025, fundamentally reshaping how free zone companies can operate in mainland Dubai. This landmark legislation creates a formal, regulated pathway for free zone establishments to conduct business outside their designated zones while maintaining their primary operations within the free zone.

Previously, free zone companies conducting mainland activities existed in a regulatory grey area. Some operated without formal approval; others required complex subsidiary structures or local sponsorship arrangements. Resolution 11/2025 ends this uncertainty by establishing clear licensing pathways, compliance standards, and enforcement mechanisms. The framework applies to all Dubai free zones except the Dubai International Financial Centre (DIFC).

Key Fact:

Free zone companies have until March 3, 2026, to regularize their status if they are currently operating onshore without a permit. This one-year grace period allows businesses to audit operations and obtain proper licensing before penalties apply.

Three Licensing Pathways Explained

The new framework provides free zone companies with three distinct options for mainland operations, each suited to different business models and operational needs.

1. Mainland Branch License

A full branch license requires the free zone company to establish a physical office in mainland Dubai with a local address and presence. This pathway is ideal for companies that need a direct mainland customer interface, require staff based onshore, or operate in sectors demanding physical presence.

• Annual fee: AED 10,000
• Validity: 1 year, renewable annually
• Physical office required: Yes
• Minimum space: Typically 300 sq ft for service-based activities
• Best for: Retail, consulting, professional services, customer-facing operations

2. Dual License (Free Zone Branch Operating Onshore)

This innovative pathway allows free zone companies to conduct mainland business operations while maintaining their registered office solely in the free zone. The company operates as a branch of the free zone entity, avoiding the need for a separate subsidiary or mainland office.

• Annual fee: AED 10,000
• Validity: 1 year, renewable annually
• Physical mainland office required: No
• Virtual/remote operations: Permitted
• No local sponsor needed: The free zone acts as the sponsor
• Best for: Digital services, consultancy, trading, logistics coordination

3. Temporary Permit

For businesses testing mainland markets or conducting short-term projects, the temporary permit offers flexibility without long-term commitment. Companies can conduct specific approved activities for a limited timeframe.

• Annual fee: AED 5,000
• Validity: Up to 6 months
• Renewable: Yes, can be extended
• Activities: Limited to those pre-approved by DET
• Best for: Market pilots, seasonal operations, project-based work, events

Application Process and Requirements

Step-by-Step Application Workflow

The DET has streamlined the application process to require minimal documentation and provide fast approvals. Companies can submit applications through the Invest in Dubai portal.

Step 1: Verify Activity Eligibility Check the DET's published list of eligible economic activities. The framework initially covers non-regulated sectors including technology, consultancy, design, professional services, and trading. DET published the final eligible activities list by September 3, 2025, specifying which require branch licenses and which qualify for temporary permits.

Step 2: Obtain Free Zone Approval Request a No Objection Certificate (NOC) from your free zone authority. This document confirms that your parent company operates in good standing and is authorized to operate outside the free zone.

• NOC processing time: 3-5 working days
• NOC cost: AED 2,500
• Validity: 90 days from issuance
• Required documents: Trade license, company registration, shareholder details

Step 3: Gather Required Documents Prepare and digitize the following documents:

• Valid free zone trade license
• Dubai Unified License (DUL) certificate
• No Objection Certificate from free zone authority
• Passport copies of all business owners/shareholders
• Copy of company registration/articles of association
• Business activity description or operational plan (optional but recommended)

Step 4: Submit DET Application Upload all documents to the Invest in Dubai portal and select your preferred license type. The system will guide you through payment (AED 5,000 or AED 10,000 depending on permit type).

Step 5: Approval and License Issuance DET typically approves applications within 1-2 business days. Once approved, you receive your mainland operating license electronically via the portal.

Processing Timeline:

From NOC application to approved mainland license typically takes 7-10 business days total. DET aims for next-day approval once all documents are submitted correctly.

Compliance Requirements

Securing the license is the first step; ongoing compliance is mandatory. Companies must adhere to several key requirements:

Separate Financial Records

All companies operating in both free zone and mainland must maintain separate books of account, with distinct financial records for each jurisdiction. This separation is critical for:

• Corporate tax calculation (9% applies only to mainland income)
• Regulatory audits by DET and free zone authorities
• Demonstrating accurate allocation of qualifying income
• Compliance with Federal Tax Authority requirements

Consolidated financial statements must clearly show mainland vs. free zone activity revenues, expenses, and profits. Auditors will verify that tax-free income (from free zone operations) is properly segregated from taxable mainland income.

Regulatory Compliance

Free zone companies operating onshore must comply with all relevant federal and local legislation applicable to their chosen activities, including:

• Dubai Municipality commercial regulations
• Department of Economy & Tourism licensing requirements
• Industry-specific sector regulations (e.g., financial services, healthcare, education)
• Labour and employment laws
• Health and safety standards
• Environmental regulations where applicable

Obtaining approval from relevant sector regulators may be required before DET issues your mainland license, particularly for activities involving regulated professions.

Annual License Renewal

Both branch and dual licenses expire after one year and require renewal. Temporary permits expire after six months. Renewal is handled through the same Invest in Dubai portal:

• Renewal applications should be submitted 30 days before expiry
• Late renewals incur penalties and business interruption risk
• Failure to renew means loss of mainland operating authorization
• Renewal requires proof of continued free zone membership and good standing

Tax Implications and Financial Planning

The 9% Corporate Tax on Mainland Income

Free zone companies with onshore operations face corporate tax on mainland-sourced income, while qualifying free zone income remains tax-free. Understanding this split is essential for financial planning.

Tax Planning Strategies

Companies should consider the following approaches:

• Separate Business Units: Maintain clear separation between free zone export-oriented operations and mainland retail/service operations to maximize qualifying income at 0% tax.
• Branch vs. Subsidiary: Operating as a branch of the free zone company (via dual license) may offer tax advantages compared to establishing a separate mainland entity, as the parent company's structure applies.
• Intercompany Pricing: Work with tax advisors to establish legitimate transfer pricing between free zone and mainland operations, ensuring neither entity overstates taxable income.
• AED 375,000 Threshold: Companies with mainland profits under AED 375,000 annually face 0% tax; plan operations to stay within this threshold where possible.
• Record Keeping: Maintain detailed records showing the source (free zone vs. mainland) of every transaction, as audits increasingly focus on misclassified income.

Eligible Free Zones and Activities

Which Free Zones Participate

The new framework applies to all Dubai free zones except DIFC, including:

• DMCC (Dubai Multi Commodities Centre): Commodities trading hub; offers dual licensing for eligible service providers
• JAFZA (Jebel Ali Free Zone): Manufacturing and logistics hub; ideal for industrial expansion
• Meydan Free Zone: Generalist zone; suitable for diverse business types
• Expo City Dubai: Post-Expo business zone; emerging opportunities in events and hospitality
• Dubai Airport Free Zone: Logistics and cargo-focused operations
• Dubai Silicon Oasis (DSO): Technology and innovation sector

Each free zone maintains its own approval process for NOCs and may have additional requirements. Companies should consult their free zone authority early in the application process.

Eligible Activities List

DET published the eligible activities list in September 2025, specifying which sectors can operate under each licensing pathway. Initial categories include:

• Technology and software development
• Management and business consultancy
• Professional services (legal, accounting, audit)
• Design and creative services
• Marketing and advertising
• Import/export trading
• Logistics coordination
• Retail (with physical presence requirement)

Regulated activities such as finance, healthcare, education, and telecommunications may require additional approvals from sector regulators before DET issues the license.

Penalties and Enforcement

The March 3, 2026 Deadline

Free zone companies currently operating onshore without proper licensing must regularize their status by March 3, 2026. This one-year grace period (from the March 3, 2025 publication date) provides time for audits and applications, but non-compliance after this date carries serious consequences.

The DET may grant a one-time extension if requested before the deadline, but extensions are discretionary and not automatic. Companies are advised to begin the application process immediately rather than waiting until the deadline approaches.

Non-Compliance Consequences

Companies operating without proper authorization face administrative fines, penalties, and revocation of operating authority under Dubai's existing commercial regulations. Potential enforcement actions include:

• Initial Warning: First notice of non-compliance (typically issued post-March 3, 2026)
• Administrative Fines: Penalties ranging from AED 10,000 to AED 100,000+ depending on violation severity
• License Suspension: Revocation of mainland operating authorization, forcing immediate cessation of onshore activities
• Legal Action: DET may pursue civil or administrative proceedings, including asset seizure
• Free Zone Consequences: The parent free zone company may face restrictions on license renewal or additional monitoring
• Reputational Damage: Listed as non-compliant in government records, affecting future licensing and credit

Historical enforcement by Dubai authorities demonstrates commitment to compliance. Companies ignoring regulations face swift action, making early regularization the prudent business choice.

Case Studies: Real-World Implementation

Case Study 1: DMCC Commodities Trader Obtains Mainland Branch License

Company Profile: GoldTrade DMCC LLC, a gold and precious metals trading company established in DMCC in 2020, generated 60% of revenue from mainland clients but operated without formal approval.

Challenge: Operating for five years in regulatory limbo created liability. The company faced potential fines if enforcement tightened and had no formal recourse if disputes arose with mainland partners.

Solution: In April 2025, following Resolution 11/2025 announcement, GoldTrade applied for a mainland branch license. The company obtained an NOC from DMCC (3 days), submitted DET application with existing documentation (1 day), and received approval within 48 hours. Total timeline: 5 business days. Cost: AED 2,500 (NOC) + AED 10,000 (license) = AED 12,500.

Outcome: GoldTrade now operates legally with separate accounting for mainland transactions. The company opened a modest sales office in Dubai Marina (150 sq ft, AED 3,000/month), directly engaging mainland customers for the first time with proper legal protection. Annual license renewal requires only portal resubmission.

Key Learning: Early adoption of the new framework provided certainty and competitive advantage. GoldTrade avoided penalties and positioned itself as a compliant, professional operator.

Case Study 2: IFZA Company Faces Penalty for Continued Non-Compliance

Company Profile: TechSolutions IFZA, a software development and IT consulting firm based in Ras Al Khaimah, conducted 70% of business in mainland Dubai without any formal license.

Challenge: TechSolutions was aware of the new resolution but delayed application, assuming DET would not enforce aggressively. By June 2025, enforcement notices arrived during a routine business audit.

Violation: Operating unlicensed in mainland Dubai for five months after the framework took effect (March-August 2025) violated DET regulations.

Consequence: DET imposed a fine of AED 50,000 for operating without authorization. The company was ordered to cease mainland operations until proper licensing was obtained. TechSolutions lost two major mainland contracts due to the suspension and reputational damage.

Resolution: TechSolutions immediately applied for a dual license (operating from IFZA but serving mainland clients remotely). The company obtained approval, paid the fine, and resumed operations under license. However, customer relationships took months to rebuild.

Key Learning: Delaying compliance invitation led to enforcement action and financial/reputational loss. Early application would have cost less and preserved business continuity.

Case Study 3: JAFZA Manufacturer Opens Mainland Showroom with Dual License

Company Profile: AluminumPro Manufacturing, a JAFZA-based aluminum fabrication company serving primarily B2B clients, sought to expand into retail products with a consumer-facing showroom.

Challenge: Establishing a fully separate mainland company would require 51% UAE shareholder (historically) or complex subsidiary structuring. The new dual license offered a simpler path.

Solution: AluminumPro applied for dual license status, allowing the JAFZA parent company to operate a virtual mainland sales entity without a separate office. The company partnered with a co-working space provider (shared services, not formal office) to receive customer inquiries and provide showroom-style product demonstrations via pop-up events in malls.

Implementation: NOC from JAFZA (5 days), DET dual license approval (2 days), total investment AED 12,500 (NOC + license). No need for expensive permanent retail space.

Outcome: AluminumPro launched a retail consumer line with brand identity separate from B2B operations. Mainland retail revenue grew 35% in the first year. The dual license enabled this expansion with minimal overhead, proving the value of the new framework for manufacturing firms.

Key Learning: The dual license eliminates barriers to expansion for manufacturing firms that previously required expensive subsidiary structures. The framework democratizes mainland access.

Critical Success Factors and Best Practices

Start Early with Free Zone Authority

Contact your free zone's NOC department before finalizing your application strategy. Each zone has slightly different processes, documentation requirements, and timelines. DMCC, for example, requires minimum 300 sq ft office space for consultancy dual licenses; other zones may have different minimums.

Document Audit Trail

Before applying, conduct an internal audit of your current mainland operations. Document:

• Mainland revenue streams and customer base
• Existing mainland staff or contractors
• Physical locations used (even if informal)
• Years of operation without formal license

This audit informs your DET application and demonstrates awareness of compliance requirements to regulators.

Choose Correct License Type Upfront

Selecting the wrong license type requires reapplication and additional fees. Analyze your business model: If you require physical mainland presence, invest in a branch license. If you operate remotely serving mainland clients, dual license is more cost-effective. If testing a market, temporary permit minimizes commitment.

Plan for Tax Compliance

Engage a tax advisor familiar with UAE corporate tax and free zone structures early. Set up separate accounting systems before operating under the new license, avoiding costly retroactive adjustments.

Build NOC Acquisition into Timeline

The NOC is the rate-limiting step. Expect 3-7 days depending on free zone. Plan applications to obtain NOC first, then immediately submit to DET to maximize speed-to-approval.

Key Takeaways for Business Owners

Resolution 11/2025 is a Game-Changer:

For the first time, free zone companies have legal, structured pathways to mainland operations without complex subsidiaries or local sponsorship arrangements. The framework removes barriers that previously made mainland expansion prohibitively expensive or legally risky.

March 3, 2026 Deadline is Real:

Grace periods are typically enforced as stated. Companies currently operating onshore without licenses should apply immediately rather than risk post-deadline enforcement, fines, and operational suspension.

Tax Planning Matters:

The 9% corporate tax on mainland income significantly impacts profitability. Companies should structure operations to maximize tax-free qualifying income (exports, inter-FZ sales) and minimize mainland-sourced taxable income where operationally feasible.

Compliance is Ongoing:

Obtaining the license is the start, not the finish. Annual renewals, separate accounting, regulatory audits, and adherence to sector-specific rules are mandatory. Budget for compliance costs and legal oversight.

FAQs: Answering Your Questions

What is the fastest way to get mainland operating authority?

The temporary permit (6 months, AED 5,000) is fastest, typically approved in 1-2 days if documents are complete. However, for ongoing operations, the dual license offers the best cost-to-benefit ratio (same cost as mainland branch but no physical office required). Plan for 7-10 business days total (NOC + DET approval).

Can my free zone company operate on mainland without obtaining separate legal status?

Yes. The dual license allows your free zone company to operate a mainland branch without establishing a separate entity. The mainland operations are treated as a branch of the free zone parent company, simplifying structure and ownership.

Do I need a local sponsor or 51% UAE shareholder for the dual license?

No. The dual license eliminates the need for a local sponsor or UAE national shareholder. The free zone company acts as its own sponsor for the mainland branch. This is one of the framework's major advantages over traditional mainland company setup.

What activities are prohibited under the new framework?

DIFC-regulated entities are excluded. Certain sectors like banking, insurance, and telecommunications may require additional sector-regulator approvals before DET will issue the license. Check the DET eligible activities list or consult DET directly for your specific activity.

If I miss the March 3, 2026 deadline, what happens?

Continuing to operate without proper authorization after March 3, 2026 exposes your company to administrative fines (AED 10,000+), license suspension, legal action, and reputational damage. The grace period was intentionally provided; delaying beyond it is a compliance violation.

Will I pay 9% tax on all mainland revenue?

No. Only mainland-sourced revenue above the AED 375,000 threshold faces 9% tax. Qualifying free zone income (exports, inter-FZ sales, non-UAE clients) remains at 0% tax. Proper accounting separation is critical to claim this benefit.

Can I switch from a temporary permit to a branch license later?

Yes. Start with a temporary permit for market testing, then upgrade to branch or dual license if operations expand. Each license type requires separate application and approval, so plan the transition in advance.

How long is the mainland license valid, and when should I renew?

Branch and dual licenses are valid for 1 year and automatically expire on the anniversary. Temporary permits are valid for 6 months. Submit renewal applications 30 days before expiry through the Invest in Dubai portal. Late renewal risks business interruption and fines.

What if my free zone activity is not on the DET eligible list?

Contact DET directly to request consideration of your activity. Some sectors may be added to the list over time. Alternatively, you may need to modify your business model to align with eligible activities, or rely on a traditional mainland subsidiary structure.

Do I need separate physical addresses for free zone and mainland operations?

For a full branch license, yes. For a dual license, no; you can operate from your free zone office and serve mainland clients remotely. For temporary permits, physical presence depends on the specific activity (retail requires location; consulting may not).

Can the free zone charge me additional fees beyond the NOC?

The DET license is the primary cost (AED 5,000 or AED 10,000). Free zones charge NOC fees (typically AED 2,500) but generally not additional fees for mainland expansion. However, verify with your specific free zone authority, as some may impose administrative charges.

What happens if DET rejects my application?

DET will provide a rejection reason (e.g., activity not on eligible list, incomplete documentation, activity restricted). You can address the issue and reapply. If activity-based, you may appeal or request consideration of a modified business model.

Are foreign-owned free zone companies eligible for the mainland framework?

Yes. Resolution 11/2025 applies to all free zone companies regardless of ownership structure (100% foreign, UAE partnership, etc.). Ownership rules for the mainland branch follow the same rules as the free zone parent company.

Can employees of my free zone company work mainland assignments under the license?

Employees remain employed by the free zone parent company and can conduct mainland work on the company's behalf under the license. No separate sponsorship or visa transfer is required; the dual license extends the company's authorization to the mainland.

What accounting records must I maintain for mainland operations?

Maintain separate ledgers for mainland vs. free zone activities, including revenue, expenses, assets, and liabilities. Monthly or quarterly reconciliation is recommended. Auditors and DET will verify proper segregation to confirm tax positions and compliance.

If I have a mainland branch license, am I subject to the same inspections as mainland companies?

Yes. DET and free zone authorities conduct joint oversight. Mainland branches must comply with Dubai Municipality rules, labour regulations, and industry-specific inspections just as any mainland company would. The license doesn't provide exemptions.

Can I conduct export trading to international clients from my mainland branch?

Yes. Export revenue from a mainland branch qualifies for 0% tax if properly documented as export sales. Maintaining clear records showing the foreign end-customer is essential to support this tax treatment in audits.

What is a NOC, and why do I need it?

A No Objection Certificate (NOC) is a document from your free zone authority confirming that your company operates in good standing and is authorized to conduct business outside the free zone. DET requires the NOC before issuing mainland authorization; it's the free zone's stamp of approval.

Can I apply for multiple license types simultaneously?

Typically, one active license per company is expected. However, if your company structure involves multiple entities or divisions, each can apply separately. Consult DET on your specific scenario to confirm.

Is the mainland license transferable if I sell my company?

The license is tied to the free zone company and its ownership/registration status. A change of ownership may require DET notification and possible license re-verification, but should not void the license if the business continues. Consult DET on the specific transaction.

What if my free zone is outside Dubai (e.g., Ajman, Ras Al Khaimah)?

Resolution 11/2025 is specific to Dubai. Free zones in other emirates have their own mainland access frameworks. If you're in IFZA (Ras Al Khaimah) or Ajman Free Zone seeking to operate in those emirates' mainland, check with your local authorities. For Dubai mainland access from outside-Dubai free zones, DET approval is still required but processes may differ.

Are there any hidden costs beyond the license fee and NOC?

Main costs are DET license (AED 5,000-10,000) and NOC (AED 2,500). Additional costs may include physical office rent (if branch license requires mainland space), accounting/audit for separate records, legal consultation for tax planning, and insurance. Plan for total initial investment of AED 15,000-20,000 minimum.

Strategic Recommendations

For Companies Currently Operating Onshore Informally

Treat the March 3, 2026 deadline as absolute. Begin the NOC application process immediately, even if you don't plan to complete the DET license until later. Early application demonstrates intent to comply and may mitigate enforcement risk if the deadline passes. The total cost (AED 12,500 for branch/dual, AED 7,500 for temporary) is far less than potential fines.

For Established Free Zone Companies Considering Mainland Expansion

The dual license is a transformative tool. For companies currently using local distributors, appointing agents, or foregoing mainland business entirely, the dual license removes structural barriers. Cost is modest (AED 12,500 initial, AED 10,000 annual renewal), and approval is fast (7-10 days). Many companies can pay for the license with incremental mainland revenue within the first month.

For New Entrants to Dubai Evaluating Structure

A free zone company with dual license often outperforms a mainland subsidiary structurally and financially. Free zone setup is simpler (no UAE shareholder required, no DED office rent), and dual license adds mainland access at modest cost. Consider this combined structure as your baseline, then evaluate whether a separate mainland entity provides strategic advantages.

Resources and Next Steps

To begin your application:

1. Contact your free zone authority's licensing department and request the NOC process guide and fee structure
2. Verify your activity appears on the DET eligible activities list at Invest in Dubai
3. Gather required documents (trade license, DUL, shareholder details, business plan)
4. Submit NOC application to your free zone; expect approval in 3-7 business days
5. Once NOC is approved, submit DET application via Invest in Dubai portal
6. Expect DET approval within 1-2 business days of complete submission

For legal guidance on tax structure, compliance requirements, or complex business models, consult a Dubai-licensed legal firm or accounting advisor specializing in free zone operations.

Ready to Expand Your Free Zone Business to the Mainland?

Executive Council Resolution 11/2025 opens unprecedented opportunities for Dubai free zone companies. With three licensing pathways, a streamlined application process, and a March 3, 2026 regularization deadline, the time to move is now.

BusinessDubai.ae delivers 700+ expert resources on Dubai business setup, compliance, and growth. Explore our guides on corporate tax planning, license management, and sector-specific regulations to build your competitive advantage.

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Citations and Sources

1. Reed Smith - New Era for Free Zone-Mainland Integration: Dubai's Executive Council Resolution No. (11) of 2025. https://www.reedsmith.com/our-insights/blogs/viewpoints/102l0qt/new-era-for-free-zone-mainland-integration-dubais-executive-council-resolution/
2. Dubai Legal Portal - Executive Council Resolution No. (11) of 2025 Regulating the Conduct of Free Zone Establishments' Activities within the Emirate of Dubai. https://dlp.dubai.gov.ae/Legislation%20Reference/2025/Executive%20Council%20Resolution%20No.%20(11)%20of%202025%20Regulating%20the%20Conduct%20of%20Free%20Zone%20Establishments%E2%80%99%20Activities.html
3. CMS Law Now - Dubai's Game-Changer: New Executive Council Resolution Unlocks Mainland Access for Free Zone Companies. https://cms-lawnow.com/en/ealerts/2025/03/dubai-s-game-changer-new-executive-council-resolution-unlocks-mainland-access-for-free-zone-companies
4. Cleary Gottlieb - Dubai Free Zone Establishments May Now Obtain Licences to Do Business In "Onshore" Dubai. https://www.clearygottlieb.com/news-and-insights/publication-listing/dubai-free-zone-establishments-may-now-obtain-licences-to-do-business-in-onshore-dubai
5. Squire Patton Boggs - New Framework for Free Zone Companies Operating Onshore in Dubai. https://www.squirepattonboggs.com/en/insights/publications/2025/03/new-framework-for-free-zone-companies-operating-onshore-in-dubai
6. Virtuzone - Free Zone Mainland Operating Permit in Dubai. https://virtuzone.com/blog/free-zone-mainland-operating-permit/
7. Global Law Experts - Dubai's New Free Zone Mainland Access Rules. https://globallawexperts.com/dubais-new-free-zone-mainland-access-rules/
8. Meydan Free Zone - Mainland Company Registration Dubai. https://www.meydanfz.ae/blog/mainland-company-registration-dubai

Additional References

1. Dentons - New Executive Council resolution issued to regulate free zone establishments operating outside designated zones in the Emirate of Dubai. https://www.dentons.com/en/insights/alerts/2025/april/29/new-executive-council-resolution-issued-to-regulate-free-zone-establishments
2. KPMG UAE - Dubai issues resolution enabling free zone companies to operate on mainland. https://kpmg.com/ae/en/insights/tax-insights/dubai-issues-resolution-enabling-free-zone-companies-to-operate-on-mainland.html
3. CBMC Accounting - Freezone vs Mainland Accounting Requirements in UAE. https://cbmc.ae/freezone-vs-mainland-accounting-requirements-in-uae-2026-guide/
4. ShunyaTax - Mainland vs Free Zone Tax Structure in Dubai. https://shunyatax.in/blogs/blogs-for-saints/mainland-vs-free-zone-tax-structure-dubai
5. Investindubai.gov.ae - Official DET Business Setup Portal. https://www.investindubai.gov.ae/en/
6. Stroh Hall Legal - An Overview of Dubai's Executive Council Resolution No. (11) of 2025. https://slg-strohallegalgroup.com/an-overview-of-dubais-executive-council-resolution-no-11-of-2025/
7. HFW - Regulation of Free Zone Establishments Practicing Their Activities Within Dubai. https://www.hfw.com/insights/regulation-free-zone-establishments-practicing-activities-dubai/
8. Al Tamimi & Company - Doing Business in the Mainland of Dubai Through a Free Zone Entity. https://www.tamimi.com/law-update-articles/doing-business-in-the-mainland-of-dubai-through-a-free-zone-entity/
9. Decisive Zone - Can a Free Zone Business Trade in Mainland Dubai. https://www.decisivezone.ae/free-zone-business-trade-mainland/
10. DMCC Official - DMCC Introduces Dual Licensing Scheme by Partnering with Department of Economic Development. https://dmcc.ae/latest-news/dmcc-introduces-dual-licensing-scheme-partnering-department-economic-development