Yacht Brokerage Company in Dubai (2026): The Licence, Dubai Maritime Authority Rules, Ownership Transfers, Dealer Permits, VAT and Cost

Yacht brokerage in Dubai: activity codes, DMA ownership transfers, dealer trial permits, UAE flag rules, import duty, VAT on sales and commission, tax and cost.
Yacht Brokerage Company in Dubai (2026): The Licence, Dubai Maritime Authority Rules, Ownership Transfers, Dealer Permits, VAT and Cost

Expert-reviewed by BusinessDubai Business Setup Advisors. Written with guidance from licensed UAE company-formation consultants with 10+ years of experience, and fact-checked against official government sources before publishing. Last reviewed November 15, 2026.

A yacht brokerage company in Dubai can find the buyer, agree the price, collect its commission and still leave the buyer without legal title. Dubai Law No. 11 of 2010 is blunt about it: "All legal dispositions of Vessels must be registered with the DMCA, failing which such legal dispositions will be null and void." [1] The licence side holds a surprise too. Dubai's business activity register has no activity called "yacht brokerage" [2], so you have to choose between a commission broker's code and a boat dealer's code, and the choice decides whether you may ever own a boat you sell. Meydan Free Zone adds a step for its boat-trading activity, saying it "requires pre-approval from the Dubai Maritime Authority before a business license can be issued" [3].

Since 2013, BusinessDubai.ae has helped founders set up trading and service companies on the Dubai mainland and in the free zones. This guide covers the activity codes, broker versus dealer, mainland versus free zone, how a Dubai-licensed yacht changes hands, the dealer trial permits, UAE flag and foreign-owner rules, import duty, VAT on sales and commission, corporate tax, AML checks, the 2026 boat show and a first-year cost table built on published prices only.

Last updated: November 2026. Every rule and fee below was checked against the government or free zone document cited, on 15 November 2026. Where an authority publishes no fee, procedure or processing time, this guide says so instead of filling the gap. It is general guidance, not legal or tax advice.

What licence does a yacht brokerage company need in Dubai?

A Dubai yacht brokerage needs an ordinary trade licence, because no "yacht brokerage" activity exists in the DET register. A broker earning commission uses Commercial Brokers (4610010), a Professional activity; a dealer that buys and resells boats uses Ships & Boats Trading (4763006), a Commercial activity. Some free zones also require Dubai Maritime Authority pre-approval.

The Dubai Maritime Authority (DMA) regulates the vessels and a list of maritime activities; the trade licence comes from the Dubai Department of Economy and Tourism (DET) on the mainland, or from the free zone authority. Each layer below is issued by a different body, and none replaces another.

LayerWho issues itWhat it coversFee published?
Trade licenceDET (mainland) or the free zone authorityThe company and its activity, such as 4610010 or 4763006 [2]Yes, through setup packages
DMA pre-approvalDubai Maritime AuthorityRequired by Meydan Free Zone for its boat-trading activity [3]No fee found
Craft licence and registrationDubai Maritime AuthorityEvery vessel operating in Dubai waters, including stock boats you register [1][4]Yes, AED 120 licence plus inspection
Dealer trial and sailing permitsDubai Maritime AuthorityTesting and moving new or imported craft that are for sale [5]Yes, AED 70 to 5,020
VAT and corporate tax registrationFederal Tax AuthorityVAT once taxable supplies pass AED 375,000; corporate tax for every companyNo fee

Why there is no "yacht brokerage" licence

A public copy of the DET register was searched for yacht, boat, marine craft, ship, vessel and broker, and no record is called yacht brokerage or yacht sales [2]. These are the records that matter, with the register's own words:

  • 4763006 Ships & Boats Trading (Commercial). It "Includes reselling different metal and wood commercial vessels used in transportation", and its list ends with "recreation and sport boats" [2]. This is the dealer's code: you buy, hold and resell.
  • 4610010 Commercial Brokers (Professional). It "Includes firms engaged in bringing sellers and buyers involved in wholesale and retail trade together in return of a commission or remuneration, these firms are neither allowed to trade on own account nor practice brokerage in real estate, services, shares and bonds and finance." [2] This is the closest code to a pure commission broker.
  • 5229007 Ship Rental Intermediator (Professional): a charter intermediary whose role "must confine to intermediary against remuneration" [2]. Charter, not sales.
  • 5229005 Means of Transportation Services Broker (Professional): handles vessel "registration at the competent authorities" [2]. A useful add-on, not a sales code.
  • 5021002 Leisure Yachts & Boats Rental (Professional): charter, covered in our guide to starting a yacht rental business in Dubai.

None of these register records names a DMA review or approval [2]. That is different from Meydan Free Zone, whose own Ships & Boats Trading activity (Meydan code 4763.94) "requires pre-approval from the Dubai Maritime Authority before a business license can be issued" [3]. Whether DET asks for a DMA step on a mainland licence with 4763006 or 4610010 is not published, so ask DET in writing when you apply.

Who the Dubai Maritime Authority is

The "DMCA" of the 2010 law is today's Dubai Maritime Authority: Law No. 3 of 2023 replaced the name Dubai Maritime City Authority with Dubai Maritime Authority throughout Dubai legislation [6]. Its client procedures are published through the Ports, Customs and Free Zone Corporation (PCFC). The Maritime Activity Permit procedure lists rental, marine club and training activities, not brokerage or boat trading [7], and no DMA procedure for registering a yacht broker or dealer was found.

Should you set up as a yacht broker or a yacht dealer?

A Dubai yacht broker earns commission for introducing buyer and seller and never owns the boat, so the Commercial Brokers code 4610010 fits. A dealer buys, holds and resells boats, so it needs Ships & Boats Trading 4763006. The choice changes your VAT, your DMA permits, your capital and your risk, so make it before applying.

Both models show boats and take buyers on sea trials. On paper they are different businesses, as the table shows.

FactorCommission brokerDealer that owns stock
DET activity4610010 Commercial Brokers [2]4763006 Ships & Boats Trading [2]
Licence typeProfessionalCommercial
Owns the boats it sellsNo: the code forbids trading "on own account" [2]Yes
What it invoicesCommission, usually to the sellerThe full sale price of the boat
VAT position5% on commission to UAE clients; possible zero-rating for some non-resident clients5% on the sale price, or on the margin for qualifying pre-owned boats [8]
DMA touchpointsThe client's transfer at the DMA; no permit for the broker itself is publishedCraft registration for stock, annual or one-day trial permits, sailing permits [5]
Capital tied upLowHigh: every boat in stock
Typical clientsPrivate owners and buyersPrivate buyers, plus trade-ins from owners

Common Mistake: Using a commission broker's licence to buy a boat cheaply from a motivated owner and resell it at a profit. The 4610010 description says these firms "are neither allowed to trade on own account" [2], so the first boat you buy for yourself puts you outside your licence. If you expect to take trade-ins or buy stock, add 4763006 from day one. An amendment later costs a licence fee and time, and the deal that triggered it will not wait.

A business that mostly brokers but sometimes buys a trade-in can hold 4763006 alongside or instead of 4610010, subject to the authority's rules on combining Professional and Commercial activities. Ask DET or the free zone to confirm the combination before you pay.

Should a yacht brokerage be on the Dubai mainland or in a free zone?

A Dubai mainland company with one visa costs AED 26,900 at BusinessDubai.ae's 2026 package price, against AED 21,850 at Meydan Free Zone or Dubai South and AED 22,200 at IFZA (a partner price). The mainland lets you trade with anyone in Dubai directly. A free zone is cheaper but must confirm it offers the boat activity.

The deciding factor is rarely the licence price. It is whether the zone offers boat trading or brokerage at all, which you must confirm with that zone, whether DMA pre-approval comes first, and where your boats and buyers are. Meydan's own page confirms it offers Ships & Boats Trading with DMA pre-approval [3].

FactorDubai mainlandDubai free zone (Meydan, Dubai South, IFZA)
Licence, no visaAED 18,200AED 12,500 (Meydan, Dubai South); AED 12,900 (IFZA, partner price)
Licence with one visaAED 26,900AED 21,850 (Meydan, Dubai South); AED 22,200 (IFZA)
Licence with two visasOn quoteAED 28,400 (Meydan, Dubai South); AED 25,400 (IFZA)
Activity codesDET 4610010 or 4763006 [2]The zone's own codes; Meydan 4763.94 for boat trading [3]
DMA stepNot published for these codes; ask DETMeydan: DMA pre-approval before the licence [3]
Foreign ownership100% for most activities100%
Selling to private buyers in DubaiDirectCheck the zone's rules on mainland trade
Corporate tax for this business0% to AED 375,000, 9% aboveUsually the same, because yacht sales are not a Qualifying Activity [9]
Year-two renewalAbout AED 15,000Ask the zone for its standard renewal price

Prices are BusinessDubai.ae's 2026 standard packages, company formation only: no DMA permit, berth, insurance, showroom or stock [24].

Our mainland company setup page itemises the DET route with 4610010 or 4763006, and our free zone company setup page prices Meydan, Dubai South, IFZA and RAKEZ side by side, so you can see the gap before deciding.

Real Talk: At IFZA and Meydan, an investor visa now needs the shareholder to show capital of at least AED 75,000 in a bank account, in the UAE or their home country [24]. It is not widely published. A dealer usually has the cash; for a solo commission broker it can decide between a free zone and the mainland.

What about a base outside Dubai?

A Ras Al Khaimah Economic Zone (RAKEZ) package costs AED 6,010 without a visa, AED 12,810 with one and AED 18,810 with two [24]; our RAKEZ guide covers the zone. That is not a Dubai licence, and the DMA asks commercial craft owners for a "Valid copy of Dubai issued trade license" [4], so boats berthed in Dubai usually point to a Dubai company. If your marina and clients are in another emirate, our pages on business setup in Abu Dhabi and business setup in Sharjah set out those routes; confirm locally who licenses vessels there.

How does a yacht change hands in Dubai?

A Dubai-licensed yacht changes hands when the seller cancels the DMA licence "with Transfer of Ownership", buyer and seller sign the DMA sale agreement in person, and the new owner licenses the craft in their own name. Both sides must notify the DMA within 14 days, and an unregistered sale is "null and void" under Law No. 11 of 2010.

The rules sit in three places: the law, its implementing bylaw, and the DMA's client procedures.

The law and the bylaw

Law No. 11 of 2010 Concerning the Licensing of Vessels, Article 10, states: "All legal dispositions of Vessels must be registered with the DMCA, failing which such legal dispositions will be null and void." [1] A bill of sale signed abroad or on the pontoon is not enough on its own.

The implementing bylaw, Executive Council Resolution No. 11 of 2013, sets the deadlines in Article 13. The original owner "will, within fourteen (14) days of the transfer date, give written notice to the DMCA of such transfer, accompanied by a copy of the document evidencing the transfer", and the new owner "will, within fourteen (14) days of the ownership transfer date, request recording the transfer of ownership of the Vessel in the Register" [10]. The bylaw then adds the line every seller should read twice: "The original owner will continue to be liable for the Vessels obligations until the Licence transfer to the new owner is entered in the DMCAs records." [10]

Executive Council Resolution No. 9 of 2020 amended the bylaw and changed one term. It provides that "The expression Pleasure Vessel is hereby substituted by the expression" Recreational Vessel wherever it appears in the original resolution [10].

The seller's side: cancellation with transfer of ownership

DMA procedure CP-06 (Revision 00, August 2021), "Marine Craft Registration and Licensing Cancelation", covers "Cancelation with Transfer of Ownership" [11]. The seller applies with the marina's release letter, the original licence and craft details certificate and, for a mortgaged boat, the original mortgage release letter, plus the new owner's passport, ID and, for expatriates, visa copy [11].

The fee line is "Pleasure Marine Craft License Cancelation" at AED 120, with no separate transfer fee listed [11]. The buyer and seller "should be physically attended" at the DMA Customer Happiness Centre "for signing the Sale agreement" [11], and a Coast Guard certificate of transponder removal completes the seller's side.

CP-06 is the oldest procedure used here, so ask the DMA whether the transfer can now start on its smart marine services portal and whether both parties still need to attend.

The buyer's side: licensing the craft again

The new owner then registers and licenses the boat under CP-01 (Revision 02, October 2024), the DMA's procedure for new marine craft registration and licensing, as a previously cancelled craft. That route needs the cancellation certificate and a "Copy of Bill of sale attested by the certified authorities." [4] The published fees are:

CP-01 fee line (as printed)Amount (AED)Notes
"Issuance of Pleasure Marine Craft license"120Plus inspection by length; moving fees if inspected at another marina [4]
"Issue Frequently Permit (VHF)"600The VHF radio permit, printed with this wording [4]
"Technical Inspection of Pleasure Marine Craft less than (12) meters"220Moving fee AED 520 for another Dubai marina, AED 2,020 outside Dubai [4]
"Technical Inspection of Pleasure Marine Craft (12) meters to less than (24) meters"420Same moving fees [4]
"Technical Inspection of Pleasure Marine Craft (24) meters and above"620Same moving fees [4]

The new owner also needs insurance and, where required, a Coast Guard transponder. If a co-owner is added or removed later, or mortgage details change, CP-04 (Revision 01, January 2023) covers an "Owners Amendment (add/ withdraw)" and a "Mortgage Details Amendment", with "Amendment of any permit or certificate or license issued by the Authority" at AED 120 [12].

The full sequence for a sale between two Dubai owners is shown below, with the published fees [1][10][11][4].

How a Dubai-registered yacht changes hands in 2026: release any mortgage, the seller cancels the DMA licence with transfer of ownership for AED 120, both parties sign the DMA sale agreement, the buyer licenses the craft for AED 120 plus inspection of AED 220, 420 or 620 by length, and both notify within 14 days, because an unregistered sale is null and void

Pro Tip: Before you take a deposit, check the DMA licence for a mortgage. The bylaw requires "a proof that there is no lien or any other encumbrance on the Vessel" for second-hand vessels [10], and CP-06 needs the original mortgage release letter [11]. A financed boat cannot transfer until the lender signs off, on its own timetable, so make the release a condition of completion.

Common Mistake: Treating a signed bill of sale as completion when the buyer lives abroad. Until the DMA register shows the transfer, the sale can be void under Article 10 [1] and the seller stays liable [10]. Book the DMA appointment as part of the closing, with both parties available in Dubai.

What if the boat leaves Dubai after the sale?

A buyer taking the boat abroad uses the export route. CP-07 (Revision 00, August 2021) lists "Issuing an Export Certificate for the Marine Craft" at AED 220, and for a craft cancelled with transfer it asks for the original cancellation certificate and an attested bill of sale [12]. If the boat is exported within the VAT rules described below, the sale may be zero-rated.

Do yacht dealers need DMA permits to sea-trial and move boats?

A Dubai boat dealer sea-trials and moves unregistered new or imported craft under the DMA's CP-16 permits: an "Annual Marine Craft Trail Permit" at AED 5,020, a one-day "Marine Craft Trail Permit" at AED 70, and a one-day "Marine Craft Sailing Permit" at AED 220, with express service at AED 520. The spelling "Trail" is the DMA's own.

CP-16 (Revision 02, May 2024) is the nearest the DMA publishes to a dealer procedure. Its scope "covers permits for all new/imported marine crafts when they are required to be sold or to be tested by the agencies" [5]. It defines three permits:

  • Annual Marine Craft Trail Permit: "An annual permit issued for a licensed company within Dubai for the purpose of testing their marine crafts." [5]
  • Marine Craft Trail Permit: "A permit issued for the marine craft for testing purposes during one day only." [5]
  • Marine Craft Sailing Permit: "A Permit issued for the marine craft that require to move from one location to another during one day only." [5]

The fee table prints "Annual Marine Craft Trail Permit 5020", "Marine Craft Trail Permit 70" and "Marine Craft Sailing Permit 220" [5]. You register on the DMA portal, then email the application with the owner's "Valid Emirates ID or Valid copy of trade license in case the marine craft owner is a company", insurance covering the trial or sailing period, proof of ownership or an attested purchase invoice, and the skipper's licence [5]. Review and issue take one working day each.

The six DMA fees a dealer is most likely to meet are compared below [5][13][4].

DMA permit fees a Dubai yacht dealer meets in 2026: annual sea-trial permit AED 5,020, foreign vessel sailing permit above 24 m AED 5,020, VHF radio permit AED 600, one-day sailing permit AED 220, pleasure craft licence AED 120 and one-day trial permit AED 70

Quick Math: The annual trial permit costs AED 5,020 and a one-day trial permit AED 70 [5]. Seventy-one one-day permits cost AED 4,970, so a dealer running more than about 70 sea trials a year on unregistered stock is better off with the annual permit. Below that, buy day permits, each with its own insurance cover.

Foreign-flagged boats you list for sale

A foreign-flagged yacht sailing in to be shown falls under CP-12 (Revision 00, January 2023), whose foreign visiting craft include those in Dubai for "participation in marine exhibitions" [13]. The application goes through "An authorized company licensed in the Emirates with a Ship Line Agent activity" [13]. The fees are:

CP-12 fee lineAmount (AED)Notes
Sailing foreign vessel permit, craft less than 12 m1,020Plus inspection AED 220 [13]
Sailing foreign vessel permit, craft up to 24 m3,020Plus inspection AED 420 [13]
Sailing foreign vessel permit, craft above 24 m5,020Plus inspection AED 820 for 24 m and above [13]

A penalty applies where the craft "exceeded 21 calendar days of Customs clearance date" [13], so book the agent and inspection early.

Real Talk: CP-17, the DMA's Maritime Activity Permit at AED 5,020, covers rental, marine club and training activities, not brokerage or dealing [7]. Do not budget for it as a broker, and do not assume a charter company's CP-17 permit lets it sell boats: charter and sales together need the permit and a sales code on the licence.

Can a foreigner own and register a yacht through a Dubai company?

A foreigner can own a yacht in Dubai, but the DMA craft licence asks expatriate owners for an Emirates ID and residence visa, and a company owner for a valid commercial licence, so non-residents often buy through a Dubai company. The federal UAE flag is open to owners with a "domicile, headquarters or ship management office in the State".

Keep two registers apart: the DMA craft licence every vessel in Dubai waters needs, and the federal ship register that carries the UAE flag.

The Dubai craft licence

The bylaw's document list asks non-UAE nationals for "a copy of the passport and a valid UAE residence permit or identity card issued by the competent entity in the UAE" and a legal-person owner for a "copy of valid commercial licence" [10]. CP-01 puts it in practical terms. For pleasure and water sport craft, an expatriate presents an "original Emirates ID card, valid passport and residence visa copy for expatriates", and for commercial craft the owner supplies a "Valid copy of Dubai issued trade license", together with the shareholder's or manager's identity documents [4].

So a buyer with no UAE residence cannot simply license a pleasure craft in Dubai in their own name. The usual answers are a Dubai company that owns the boat, residence through another route, or a foreign flag with visitor permits.

Pro Tip: When a non-resident buyer wants a Dubai-licensed yacht, form the owning company before the sale closes: it needs its licence before the DMA can name it as owner, and the 14-day period runs from the transfer date [10]. Our free zone company setup and mainland company setup teams can match the owning company's timetable to the closing date.

The federal UAE flag

Federal Decree-Law No. 43 of 2023 on the Maritime Law sets the conditions for the Ministry's Ships Register in Article 13(1). Under paragraph (b), "The majority of the shares in the ship shall be owned by natural persons or legal persons who have the nationality of the State or the nationality of any of the countries of the Gulf Cooperation Council, or shall be owned by natural persons or legal persons who have a domicile, headquarters or ship management office in the State." [14] Under paragraph (c), a ship "shall not be more than (20) twenty years old from the date of completion of its shipbuilding in accordance with the shipbuilding contract, with the exception of passenger ships, which shall not be more than (10) ten years old." [14]

The older majority-UAE-national rule is still repeated online, but the 2023 law opens the flag to owners based in the UAE, and Article 13(3) leaves registration procedures to Executive Regulations [14]. Whether a DMA-licensed private yacht also needs federal registration is a question for a maritime lawyer.

How is a yacht imported into Dubai, and what customs duty applies?

A yacht imported into Dubai pays customs duty of 5% of its CIF value, the general rate in Dubai Customs' service guide, and import VAT at 5% because a recreational yacht is not a zero-rated means of transport. Boats need a Coast Guard release as restricted goods, and the DMA asks for the customs clearance certificate at registration.

Duty and the restricted-goods release

Dubai Customs' service guide answers the rate question directly: "5% of the value CIF (Cost Freight Insurance) value except for alcohol and cigarettes/tobacco." [15] The same guide's table of import authorities for restricted goods lists "H.Q. Coast Guard Group" against "Boats, Cruise Ships etc." [15], so boats are not cleared on the customs declaration alone. Then, at registration, CP-01 asks for a "Copy of customs clearance certificate issued by the certified authorities" for every imported marine craft [4], and the bylaw asks for the "original customs clearance certificate issued by competent entities in the UAE, in case of Vessels imported" [10].

You need a customs code to import as a business; our guide to Dubai Customs registration for import and export covers it.

Temporary admission

A boat brought in to be shown and taken out again may use temporary admission. Dubai Customs says "A deposit equivalent to Customs duty will be applicable according to the Customs tariff on the item which will be refunded upon re-exportation of the goods within the timelines allotted for Temporary admission" [15]. The guide gives a six-month timeline only for goods under an ATA carnet. No yacht-specific period was found, so confirm the period and guarantee with Dubai Customs before the boat arrives.

Visiting foreign yachts also need a CP-12 permit through a shipping-line agent [13].

Is VAT charged on a yacht sale in the UAE?

VAT is charged at 5% on the sale or import of a yacht in the UAE, because the Executive Regulation zero-rates only ships for commercial transport that are "not designed nor adapted for recreation, pleasure or sports". A dealer reselling a qualifying pre-owned yacht may account VAT on the margin, and a broker's commission is normally 5%.

The claim, repeated online, that yachts carry no VAT in the UAE is wrong for recreational boats. The zero rate in Article 34 of the VAT Executive Regulation, as amended by Cabinet Decision No. 100 of 2024, covers "A ship, boat or floating structure that is designed or adapted for use for commercial transportation of passengers and Goods and which is not designed nor adapted for recreation, pleasure or sports." [8] The Federal Tax Authority's clarification VATP040 adds that even a commercial ship whose main purpose is not transporting goods or passengers is not a means of transport for this rule [16]. Our guide to the best free zones for marine and shipping businesses covers the same yacht exclusion for shipping companies.

The table below sets out the six transactions a yacht business meets most often.

TransactionVAT treatmentBasis
New yacht sold in the UAE by a VAT-registered dealer5% on the full priceArticle 34(2) excludes recreational craft from zero-rating [8]
Pre-owned yacht bought from a non-registrant and resold by a registered dealer5% on the profit margin, if the Article 29 conditions are metArticle 29 profit margin scheme [8]
Import of a yacht into the UAE5% import VAT, plus 5% customs duty on CIFArticle 34 zero-rates only qualifying means of transport [8][15]
Yacht sold and physically exported within 90 days0%, if the exporter keeps the customs and commercial evidenceArticle 30 export of goods [8]
Broker commission to a UAE-resident client5% on the commissionStandard-rated service
Broker commission to a non-resident clientPossibly 0% under Article 31, but excluded where the service is "directly in connection with moveable assets situated in the State"Article 31 export of services [8]

Quick Math: A yacht sold in Dubai for AED 2,000,000 by a VAT-registered dealer carries AED 100,000 of VAT at 5% [8]. Price it assuming zero-rating and that AED 100,000 comes out of the dealer's margin. Agree in the contract whether the price is VAT-inclusive before anyone signs.

The profit margin scheme for pre-owned yachts

Article 29(1) of the Executive Regulation lets a Taxable Person "calculate Tax on any supply of Goods by reference to the profit margin" where the goods in Clause 2 were bought from "A Person who is not a Registrant" or from a Taxable Person who used the margin scheme on that supply, or where input tax was not recovered [8]. Clause 2 lists the goods, which must "have been subject to Tax before the supply", and the first category is "Second-hand Goods, meaning tangible moveable property that is suitable for further use as it is or after repair." [8]

A pre-owned yacht bought by a dealer from a private owner who is not VAT-registered can fit, on conditions: the boat must have borne VAT before; no invoice for the sale may show VAT; the dealer keeps a stock book and issues its own purchase invoice when buying from a non-registrant [8]. "The profit margin is the difference between the purchase price of the Goods and the selling price of the Goods, and the profit margin shall be considered to be inclusive of Tax." [8] So the VAT is 5/105 of the margin: an illustrative AED 105,000 margin carries AED 5,000. Article 29 does not deal with imported boats in the text read for this guide, and the FTA has published separate guidance on the scheme. Take advice from a UAE tax adviser before using the scheme on a yacht.

VAT on broker commission

A VAT-registered broker charges 5% on commission to UAE clients; registration is mandatory above AED 375,000 of taxable supplies and voluntary from AED 187,500 [24]. Our guide to VAT registration and compliance in the UAE covers the process.

A non-resident client is harder. Article 31(1)(a) zero-rates an export of services only if the recipient "does not have a Place of Residence in an Implementing State and who is outside the State at the time the Services are performed", and the services are "not supplied directly in connection with real estate situated in the State or any improvement to the real estate or directly in connection with moveable assets situated in the State at the time the Services are performed" [8]. A yacht moored in Dubai is a moveable asset in the State, so commission on its sale may fail the second condition even for a seller abroad. Our guide to zero-rated exported services in the UAE explains the test; get written advice before invoicing at 0%.

Does a free zone yacht broker pay 0% corporate tax?

A free zone yacht broker or dealer normally pays ordinary UAE corporate tax: 0% on taxable income up to AED 375,000 and 9% above. Ministerial Decision No. 229 of 2025 excludes leisure and recreational ships from its shipping Qualifying Activity, brokerage of yachts is not listed, and transactions with natural persons are Excluded Activities.

Shipping is one of the 0% Qualifying Free Zone Person activities, but Article 2 of Ministerial Decision No. 229 of 2025 says of the ships item: "This activity shall not include Ships used for local transportation or leisure or recreational purposes, or as floating hotels, restaurants or casinos." [9] The only brokerage in the list sits inside logistics services, such as "customs brokerage services" and "freight forwarding and brokerage services" [9], which is not yacht sales. And the decision lists as Excluded Activities "Any transactions with natural persons, except transactions in relation to the Qualifying Activities specified under paragraphs (e), (g), (h) and (k)" [9]. Most yacht buyers and sellers are individuals.

The comparison below shows why rules that help a cargo operator do not help a yacht business [8][9].

Commercial ship vs recreational yacht in the UAE in 2026: a commercial transport ship can be zero-rated for VAT and its international operation can be a Qualifying Activity, while a recreational yacht carries 5% VAT and is excluded from the ships item, so a yacht business pays ordinary corporate tax of 0% to AED 375,000 and 9% above

So a free zone yacht brokerage is an ordinary taxable person under Federal Decree-Law No. 47 of 2022: 0% on the first AED 375,000 of taxable income and 9% above [17], the same as on the mainland. Our guide to the Qualifying Free Zone Person regime explains who can qualify.

Quick Math: A yacht broker with AED 900,000 of taxable profit pays nothing on the first AED 375,000 and 9% on the remaining AED 525,000: AED 47,250 of corporate tax [17]. A broker who planned on 0% is AED 47,250 short, so budget for it from year one.

Small Business Relief for a new broker

A new brokerage with revenue at or below AED 3,000,000 can elect Small Business Relief for tax periods ending on or before 31 December 2029, under Ministerial Decision No. 131 of 2026 [18]. Revenue is the test: a dealer counts the full price of every boat and passes AED 3,000,000 quickly, while a commission broker counts only its commission. Our guide to UAE Small Business Relief to 2029 sets out the election.

If you want VAT and corporate tax modelled for a broker and a dealer side by side before choosing, model your position→

Do yacht brokers and dealers have AML obligations in the UAE?

No official text read for this guide names yacht brokers or boat dealers as Designated Non-Financial Businesses and Professions under UAE anti-money laundering rules. Meydan Free Zone says its boat-trading activity is not subject to AML compliance requirements. Confirm your AML status with your licensing authority before taking large payments, and run client checks anyway.

The UAE's AML rules for non-financial businesses apply to Designated Non-Financial Businesses and Professions (DNFBPs). The Ministry of Economy and Tourism's goAML guide says registration applies to DNFBPs "as defined in Article 3 in UAE Cabinet Decision 134 of 2025" [19]. The full text of that article could not be obtained for this guide, and we found no rule that names yacht dealers. Meydan Free Zone states that "Ships and boats trading under activity 4763.94 is not subject to Anti-Money Laundering compliance requirements." [3] That is the zone's statement about its own activity, not a rule for the mainland or other zones.

Real Talk: Yachts are high-value and easy to pay for across borders, which is what banks watch. Even with no DNFBP obligation, expect your bank to ask where a large client payment came from. Ask your licensing authority in writing whether your activity is a DNFBP, keep the answer on file, and check every buyer's and seller's identity and source of funds.

Client checks that protect the deal

Whatever your AML status, keep a file for every deal: identity of buyer, seller and any company's owners (the DMA asks for passports, IDs and visas at transfer anyway [11]); title, meaning the DMA licence and a check for a mortgage or encumbrance [10]; source of funds in proportion to the amount; and payment by bank transfer from the buyer's own account, with deposits held under a written release agreement.

Our guide to AML and CFT compliance in the UAE covers the DNFBP regime, and our corporate bank account guide explains what banks ask a new trading company.

How big is the Dubai market for yacht sales in 2026?

Dubai had 8,415 marine craft registered with the Dubai Maritime Authority as of September 2026, including 3,269 motorised pleasure boats, served by 20 marinas with 4,214 berths. The Dubai International Boat Show 2026 runs "25–29 November 2026" at Dubai Harbour, and its 2025 edition added a dedicated brokerage track for pre-owned boats.

No official count or value of Dubai yacht sales was found, so the table uses dated official figures only.

DatumValueSource and date
Marine craft registered with the DMA8,415Dubai Media Office, 7 September 2026 [20]
Motorised pleasure boats3,269, the largest categorySame release [20]
Maritime companiesMore than 14,000Same release [20]
Marinas and berths20 marinas, 4,214 berthsSame release [20]
Dubai International Boat Show 2026"25–29 November 2026", Dubai HarbourOrganiser's site, read 15 November 2026 [21]
Boat show 2025 attendanceMore than 30,000 visitors and over 200 yachts on the waterOrganiser's news page [22]

The 2026 boat show and the brokerage track

The organiser lists the 32nd show for "25–29 November 2026" at Dubai Harbour [21]; earlier announcements gave April dates, so check before booking a stand. At the 2025 show, a Zawya press release of 21 February 2025 described "a dedicated brokerage track" with brokerage companies "including Burgess and Bush & Noble" showing second-hand boats, with Bush & Noble's options starting "from US$160,000" and rising "upwards of US$8 million" [23]. Visiting foreign yachts on display come in under CP-12 permits [13].

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

A Dubai yacht brokerage costs AED 18,200 in year one on the mainland without a visa, or AED 26,900 with one visa, at BusinessDubai.ae's 2026 package prices; Meydan Free Zone or Dubai South costs AED 12,500 licence-only or AED 21,850 with one visa. A dealer adds DMA trial permits from AED 70 a day or AED 5,020 a year.

The table itemises the first year and separates what is priced from what must be quoted [24][5][4].

Cost itemAmount (AED)Notes
Dubai mainland company, no visa18,200Year one; one visa 26,900; company formation only [24]
Meydan Free Zone or Dubai South company, licence only12,500One visa 21,850, two visas 28,400; Meydan needs DMA pre-approval for boat trading [24][3]
IFZA company, licence only12,900Partner price; one visa 22,200, two visas 25,400; confirm the activity is offered [24]
RAKEZ company, licence only (Ras Al Khaimah, not Dubai)6,010One visa 12,810, two visas 18,810 [24]
DMA pre-approval, where requiredNot publishedAsk the zone and the DMA in writing [3]
DMA annual trial permit (dealers)5,020Or AED 70 per one-day trial and AED 220 per one-day sailing permit; express AED 520 [5]
Licensing a stock boat in the company's name120 plus 220, 420 or 620 inspectionVHF permit AED 600 where needed; moving fees of AED 520 within Dubai if inspected at another marina [4]
Customs duty on imported stock5% of CIFPlus 5% import VAT, recoverable if VAT-registered [15][8]
VAT registrationNo feeMandatory above AED 375,000 of taxable supplies [24]
Berths, marina space and insuranceQuoteSet by each marina and insurer
Office or showroomQuoteDepends on location and the licensing authority's rules
Marketing, listings and boat show standQuoteSet by the platforms and the organiser
Year-two renewalAbout 15,000 mainland; free zone on quoteAsk any free zone for its standard renewal price in writing [24]

For a commission broker, the package is most of the fixed cost. For a dealer it is the smallest line: stock, berths and insurance are where the money goes. No sourced average commission or yacht price exists, so none is used here.

Pro Tip: Compare on the one-visa column if you will run the business from Dubai yourself. On that basis Meydan and Dubai South (AED 21,850) and IFZA (AED 22,200) are AED 350 apart, which is noise [24]. Decide on activity availability and the DMA step first.

For an itemised quote across Meydan, Dubai South, IFZA and the mainland, with the DMA steps for your model, get a free setup quote→

What are the steps to open a yacht brokerage company in Dubai?

Opening a Dubai yacht brokerage runs in eight steps: choose broker or dealer, confirm the code and any DMA step in writing, form the company, register on the DMA portal, register with Dubai Customs if you import, obtain trial permits if you hold stock, set up insurance and berths, then register for VAT and corporate tax.

The DMA publishes one working day for the CP-01 first-stage review [4] and one each to review and issue a CP-16 permit [5]. No time is published for DMA pre-approval, so this guide gives no total duration.

  1. Choose the model: broker (4610010), dealer (4763006), or both [2].
  2. Confirm the code and DMA step in writing with DET or the zone [3].
  3. Form the company and complete any DMA pre-approval.
  4. Register on the DMA portal, required before a permit application [5].
  5. Register with Dubai Customs if you will import boats [15].
  6. Obtain CP-16 trial and sailing permits for unregistered stock [5].
  7. Arrange insurance and berths for stock and demonstrators.
  8. Register for VAT and corporate tax, with a stock book if you will use the margin scheme [8].

Once trading, the licence, visas, annual trial permit, insurance and tax returns each run on their own calendar. Our post-setup services team runs renewals, visas and filings so a lapsed permit never stops a sea trial.

Which yacht sales setup fits your business?

The right Dubai setup depends on whether you own the boats you sell. An independent broker on commission needs 4610010; a dealership with stock needs 4763006 and CP-16 permits; a builder's central agent needs import and customs; a charter company adding sales needs a sales code; a foreign broker needs a Dubai entity or partner.

The table matches five profiles to a setup, the approval that matters and the trap.

ProfileSetup to considerKey approval or documentThe trap
Independent broker on commissionMainland 4610010 at AED 18,200 without a visa, or a free zone that offers brokerage [2][24]The client's DMA transfer: both parties at the counter [11]Buying a trade-in on a code that forbids own-account trading [2]
Dealership with stockMainland 4763006, or Meydan 4763.94 with DMA pre-approval [2][3]CP-16 annual trial permit, AED 5,020 [5]Pricing a sale as if yachts were zero-rated: they carry 5% [8]
Central agent for a builder4763006 with a Dubai Customs code [2][15]Customs clearance certificate for DMA registration [4]Shipping boats before the Coast Guard release is planned [15]
Charter company adding salesAdd 4763006 or 4610010 to the licence [2]CP-17 covers rental only, not sales [7]Assuming the charter permit covers selling
Foreign broker serving Dubai buyersA Dubai company, or a partnership with a licensed Dubai brokerCP-12 permits for visiting yachts, through a shipping-line agent [13]Commission at 0% VAT where the yacht is in Dubai [8]

If charter is your core business and sales are a sideline, start with our yacht rental business guide, and our Meydan Free Zone setup guide covers the zone that publishes the DMA pre-approval rule.

Real Client Stories

These are composite examples built from the situations yacht brokerage founders most often face in Dubai. Names and details are illustrative, and the only figures used are published government fees and BusinessDubai.ae's package prices.

The commission broker who was offered a bargain

Omar set up a Dubai mainland company without a visa for AED 18,200 under 4610010 Commercial Brokers, to sell pre-owned motor yachts for private owners on commission. Six months in, an owner leaving the UAE offered to sell his boat to Omar directly, well below the listing price. The register description of his code says commercial brokers "are neither allowed to trade on own account", so Omar could not buy it through his company. He had to amend the licence to add 4763006 Ships & Boats Trading first, and the owner sold to someone else while he waited. The lesson: if you might ever own a boat, license the dealer code from the start.

The overseas buyer who thought the bill of sale was enough

Priya brokered the sale of a 15-metre yacht between a Dubai resident seller and a buyer in Europe, who signed the bill of sale abroad and paid. Nobody booked the DMA appointment. Months later the seller received a notice about the boat and found he was still its owner on the register, and still liable. Under Law No. 11 of 2010, an unregistered disposition is void. The transfer needed both parties at the DMA, a licence cancellation at AED 120, a new licence at AED 120 and an inspection at AED 420. The lesson: the sale closes at the DMA counter, not at signature.

The dealer who planned to trial boats at zero VAT

Daniel opened a Meydan Free Zone company with one visa for AED 21,850 to import new sports boats, after Meydan's DMA pre-approval. His plan assumed boats were zero-rated as ships and that day permits would cover demonstrations. His adviser pointed out that recreational boats carry 5% VAT on import and on sale, so prices had to be quoted VAT-inclusive. He also found he was booking more than 70 one-day trial permits at AED 70 each, and switched to the AED 5,020 annual trial permit. The lesson: model VAT and DMA permits before setting retail prices.

Start your yacht brokerage company in Dubai the right way

For a yacht brokerage, the licence is the easy part. Three choices decide whether the business works: broker on commission or own stock, which sets your code, VAT and capital; registering every sale at the DMA, so titles are good and the seller's liability ends; and pricing with the 5% VAT that recreational yachts carry. All three are cheap to get right on the first deal and expensive to fix on the tenth.

BusinessDubai.ae has helped founders since 2013, with itemised pricing and no hidden fees. We will price a free zone company setup at Meydan, Dubai South, IFZA or RAKEZ against a mainland company setup with 4610010 or 4763006, list the DMA steps each route needs, and keep the licence, visa and permit dates on track afterwards through our post-setup services. Packages are company formation only; DMA permits, berths, insurance and showroom are separate.

Talk to a setup expert→

If marine supply is closer to your plan, see our guide to opening a ship chandler company in Dubai.

Frequently Asked Questions

Licensing

Is there a yacht brokerage licence in Dubai?

No. The Dubai Department of Economy and Tourism's activity register, as recorded in a public copy, has no yacht brokerage activity. A commission broker uses 4610010 Commercial Brokers and a dealer uses 4763006 Ships & Boats Trading; confirm the code with DET or your free zone.

Which activity code do I need to sell yachts in Dubai?

A Dubai company that buys and resells yachts needs 4763006 Ships & Boats Trading, whose register description includes "recreation and sport boats". A pure commission broker can use 4610010 Commercial Brokers. Free zones use their own codes, such as Meydan Free Zone's 4763.94 for ships and boats trading.

Can I buy and resell boats on a commercial brokerage licence?

No. The register description of 4610010 Commercial Brokers says these firms "are neither allowed to trade on own account". If you will ever buy a boat to resell, including a trade-in, add 4763006 Ships & Boats Trading to the licence before you do.

Do I need Dubai Maritime Authority approval to open a yacht brokerage?

It depends on the licensing authority. Meydan Free Zone says its boat-trading activity requires Dubai Maritime Authority pre-approval before the licence is issued. The DET register records for 4610010 and 4763006 name no DMA review, and the DMA publishes no broker or dealer registration procedure, so ask DET or your zone in writing.

Is the DMA's Maritime Activity Permit needed for yacht sales?

No published rule says so. The DMA's Maritime Activity Permit procedure, CP-17, costs AED 5,020 and covers leisure yacht and boat rental, jet ski and water sport rental, marine clubs and training institutes. It does not list brokerage or boat trading.

Can a charter company also sell yachts?

Yes, if its licence carries a sales activity. A charter company's rental code, 5021002, and its DMA maritime activity permit cover hiring out boats, not selling them. Add 4763006 to own and resell boats, or 4610010 to broker sales on commission.

Costs

How much does it cost to set up a yacht brokerage in Dubai?

At BusinessDubai.ae's 2026 package prices, a Dubai mainland company costs AED 18,200 without a visa or AED 26,900 with one. Meydan Free Zone and Dubai South cost AED 12,500 licence-only or AED 21,850 with one visa, and IFZA AED 12,900 or AED 22,200 at a partner price. DMA permits, berths and insurance are extra.

What are the DMA fees for transferring a yacht in Dubai?

The DMA's published lines are AED 120 to cancel the licence with transfer of ownership (CP-06), then AED 120 for the new owner's licence plus inspection of AED 220, 420 or 620 by length (CP-01). No separate transfer fee is listed.

How much is the DMA annual trial permit for boat dealers?

The DMA's Annual Marine Craft Trail Permit, spelled "Trail" in procedure CP-16, costs AED 5,020 and is issued to a licensed company in Dubai for testing its marine craft. A one-day trial permit costs AED 70, a one-day sailing permit AED 220, and express service AED 520.

Transfers and registration

How do I transfer ownership of a yacht in Dubai?

The seller cancels the craft licence with transfer of ownership at the Dubai Maritime Authority under procedure CP-06, buyer and seller sign the DMA sale agreement in person, and the new owner licenses the craft under CP-01. Both must notify the DMA within 14 days.

What happens if a yacht sale is not registered with the DMA?

Under Article 10 of Dubai Law No. 11 of 2010, any legal disposition of a vessel that is not registered with the DMA is null and void. The bylaw also keeps the original owner liable for the vessel's obligations until the transfer is entered in the DMA's records.

What is the deadline to register a yacht sale in Dubai?

Fourteen days. Executive Council Resolution No. 11 of 2013 requires the original owner to notify the DMA in writing within 14 days of the transfer date, and the new owner to request recording of the transfer within 14 days of the ownership transfer date.

Do the buyer and seller both have to go to the DMA?

The DMA's procedure CP-06 says the buyer and seller should be physically attended at the DMA Customer Happiness Centre for signing the sale agreement. CP-06 dates from August 2021, so ask the DMA whether representatives or an online route are now accepted.

How do I check whether a yacht in Dubai is mortgaged?

Ask the seller for the current DMA licence and craft details, and ask the DMA. The bylaw requires proof that there is no lien or encumbrance for second-hand vessels, and CP-06 needs the original mortgage release letter before a mortgaged craft can be cancelled for transfer.

Can a Dubai-registered yacht be sold to a buyer abroad?

Yes. The craft is cancelled for export rather than transferred within Dubai, and the DMA's procedure CP-07 lists an export certificate at AED 220. A sale where the yacht is physically exported within 90 days, with customs evidence, may be zero-rated for VAT.

Ownership and flag

Can a foreigner own a yacht in Dubai?

Yes. The DMA craft licence asks expatriate owners of pleasure craft for an Emirates ID, passport and residence visa copy, and a company owner for a valid commercial licence (a Dubai-issued trade licence for commercial craft). A non-resident often owns the yacht through a Dubai company.

Do I need 51% UAE ownership to fly the UAE flag?

No, not under the 2023 law. Article 13 of Federal Decree-Law No. 43 of 2023 lets the majority be owned by UAE or GCC nationals, or by persons with a domicile, headquarters or ship management office in the UAE. Ships must be no more than 20 years old, passenger ships 10.

Can a foreign-flagged yacht be shown for sale in Dubai?

Yes, with a DMA foreign vessel permit under procedure CP-12, applied for through a company licensed as a ship line agent. The permit costs AED 1,020 under 12 metres, AED 3,020 up to 24 metres and AED 5,020 above 24 metres, plus inspection.

Tax and customs

Is there VAT on yachts in the UAE?

Yes. A recreational yacht carries 5% VAT on sale and import, because the VAT Executive Regulation zero-rates only ships for commercial transport of passengers and goods that are not designed or adapted for recreation, pleasure or sports.

Is VAT charged on a second-hand yacht sold by a dealer?

Yes, but a VAT-registered dealer may account for 5% on the profit margin under Article 29 of the VAT Executive Regulation, if the boat was bought from a non-registrant, bore VAT before and no invoice shows VAT. Take advice before using the scheme.

Does a yacht broker charge VAT on commission?

Yes, a VAT-registered broker charges 5% on commission to UAE clients. Zero-rating as an export of services to a non-resident fails if the service is directly connected with moveable assets in the UAE, which may include a yacht moored in Dubai, so get written advice before invoicing at 0%.

What customs duty applies when importing a yacht into Dubai?

Dubai Customs charges duty of 5% of the CIF value, its general rate, plus 5% import VAT for a recreational yacht. Boats also need a release from the Coast Guard as restricted goods, and the DMA asks for the customs clearance certificate when the craft is registered.

Can a yacht be temporarily imported into Dubai?

Dubai Customs allows temporary admission against a deposit equal to the duty, refunded on re-export within the allotted timeline. No yacht-specific period was found, so confirm it with Dubai Customs before the yacht arrives.

Does a free zone yacht brokerage pay 0% corporate tax?

Usually not. Ministerial Decision No. 229 of 2025 excludes leisure and recreational ships from its shipping Qualifying Activity, yacht brokerage is not listed, and transactions with individuals are Excluded Activities. Expect ordinary rates: 0% up to AED 375,000 of taxable income and 9% above.

Can a new yacht broker claim Small Business Relief?

Yes, if revenue is at or below AED 3,000,000, for tax periods ending on or before 31 December 2029 under Ministerial Decision No. 131 of 2026. A commission broker counts only its commission as revenue, while a dealer counts the full sale price of every boat.

AML and practice

Does a yacht broker need to register on goAML?

We found no rule that names yacht brokers or dealers as DNFBPs. The Ministry of Economy and Tourism's goAML guide applies registration to DNFBPs as defined in Article 3 of Cabinet Decision 134 of 2025, whose full text we could not obtain. Confirm your AML status with your licensing authority before taking large payments.

References

[1] Government of Dubai. Law No. (11) of 2010 Concerning the Licensing of Vessels in the Emirate of Dubai: Articles 6, 7 and 10 (registration of legal dispositions of vessels). dlp.dubai.gov.ae

[2] Dubai Department of Economy and Tourism. Business activity list as recorded in a public copy of the register: 4763006 Ships & Boats Trading, 4610010 Commercial Brokers, 5229007 Ship Rental Intermediator, 5229005 Means of Transportation Services Broker and 5021002 Leisure Yachts & Boats Rental, with licence type and description, checked 15 November 2026. visaindubai.ae register copy

[3] Meydan Free Zone. Setup Ships and Boats Trading Business in Dubai, activity page updated 9 September 2026: activity 4763.94, Dubai Maritime Authority pre-approval and AML statement. meydanfz.ae

[4] Dubai Maritime Authority (PCFC). PCFC-DMA-MR-RAL-CP-01, New Marine Craft Registration and Licensing, Revision 02, October 2024: required documents, inspection, review times and service fees. pcfc.ae (PDF)

[5] Dubai Maritime Authority (PCFC). PCFC-DMA-MR-RAL-CP-16, New Marine Craft Permit, Revision 02, May 2024: annual and one-day trial permits, sailing permit, documents and fees. pcfc.ae (PDF)

[6] Government of Dubai. Law No. (3) of 2023 Concerning the Dubai Maritime Authority, issued 6 February 2023: Article 3(b), renaming the Dubai Maritime City Authority. dlp.dubai.gov.ae

[7] Dubai Maritime Authority (PCFC). PCFC-DMA-MR-RAL-CP-17, New Maritime Activity Permit, Revision 00, April 2022: scope of activities and fees. pcfc.ae (PDF)

[8] Federal Tax Authority. Executive Regulation of Federal Decree-Law No. 8 of 2017 on VAT (Cabinet Decision No. 52 of 2017), as amended by Cabinet Decision No. 100 of 2024: Articles 29 (profit margin scheme), 30 (export of goods), 31 (export of services) and 34 (means of transport). tax.gov.ae (PDF)

[9] UAE Ministry of Finance. Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities, 28 August 2025: Article 2, the ships item, logistics services and transactions with natural persons. mof.gov.ae (PDF)

[10] Government of Dubai. Executive Council Resolution No. (11) of 2013 Approving the Implementing Bylaw of Law No. (11) of 2010, as amended by Executive Council Resolution No. (9) of 2020: Article 9 (licence documents) and Article 13 (transfer of vessel ownership), and the substitution of "Recreational Vessel". dlp.dubai.gov.ae

[11] Dubai Maritime Authority (PCFC). PCFC-DMA-MR-RAL-CP-06, Marine Craft Registration and Licensing Cancelation, Revision 00, August 2021: cancellation with transfer of ownership, documents, sale agreement signing and fees. pcfc.ae (PDF)

[12] Dubai Maritime Authority (PCFC). PCFC-DMA-MR-RAL-CP-07, Export Marine Craft, Revision 00, August 2021: export certificate, documents for craft cancelled with transfer, and fees; and PCFC-DMA-MR-RAL-CP-04, Non-Technical Amendment of Marine Craft Registration and License, Revision 01, January 2023 (read from a saved copy of the PCFC PDF): owners and mortgage amendments and the AED 120 amendment fee. CP-07 on pcfc.ae (PDF)

[13] Dubai Maritime Authority (PCFC). PCFC-DMA-MR-RAL-CP-12, Issue New Foreign Marine Craft Permit, Revision 00, January 2023: scope, ship line agent, 21-day penalty rule and fees. pcfc.ae (PDF)

[14] United Arab Emirates. Federal Decree-Law No. 43 of 2023 Concerning the Maritime Law, English text: Article 13 (conditions for registering a ship). FAOLEX copy (PDF)

[15] Dubai Customs. Dubai Customs Service Guide, version 9 (2025): duty rate, temporary admission deposit and import authorities for restricted goods. dubaicustoms.gov.ae (PDF)

[16] Federal Tax Authority. Public Clarification VATP040, Amendments to the VAT Executive Regulation, 14 March 2025: means of transport and ships whose main purpose is not transport. tax.gov.ae (PDF)

[17] UAE Ministry of Finance. Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses: ordinary rates with the AED 375,000 threshold. mof.gov.ae (PDF)

[18] UAE Ministry of Finance. Ministerial Decision No. 131 of 2026 amending Ministerial Decision No. 73 of 2023 on Small Business Relief, issued 29 July 2026: revenue at or below AED 3,000,000, tax periods ending on or before 31 December 2029. MoF financial legislation

[19] UAE Ministry of Economy and Tourism. goAML System Registration Guide: registration of DNFBPs as defined in Article 3 of Cabinet Decision 134 of 2025, and MoET supervision of mainland and commercial free zone licences. moet.gov.ae (PDF)

[20] Dubai Media Office. Dubai maritime sector attracts visitors from 116 nationalities, 7 September 2026: registered marine craft by category, maritime companies, marinas and berths. mediaoffice.ae

[21] Dubai International Boat Show. Official site: 2026 dates, opening hours and venue at Dubai Harbour, read 15 November 2026. boatshowdubai.com

[22] Dubai International Boat Show. News page on the 2026 edition: 2025 attendance and yachts on the water. boatshowdubai.com

[23] Zawya. Press release, 21 February 2025: Surge of interest sees new brokerage segment make waves at Dubai International Boat Show 2025. zawya.com

[24] BusinessDubai.ae. 2026 company formation package prices for the Dubai mainland, Meydan Free Zone, Dubai South, IFZA (partner price) and RAKEZ, including visa tiers, the mainland renewal, the AED 75,000 investor capital rule at IFZA and Meydan, and VAT registration thresholds, as of November 2026. businessdubai.ae

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