For years the answer was mostly no: a Dubai free zone company could not simply trade with mainland customers. It needed a distributor, an agent or a separate mainland company. That changed with Dubai Executive Council Resolution 11 of 2025, which took effect on 3 March 2025. It gives free zone companies a regulated, official route onto the mainland.

The resolution creates two kinds of branch licence and a short temporary permit, all issued by the Dubai Department of Economy and Tourism (DET). This guide explains each route using the resolution's own published text. It covers the durations, fees and approval conditions for each. It also sets out the record-keeping duty that applies to every company using the new routes.

What Resolution 11 of 2025 allows

Resolution 11 lets companies established in Dubai free zones carry out activities in the wider emirate with DET approval. The company's own free zone licensing authority must approve as well. Three separate routes are available, depending on how often and where the work happens.

The routes are a branch licence inside the emirate, a branch licence operated from free zone premises, and a temporary permit. Financial institutions licensed in the Dubai International Financial Centre are excluded entirely. The resolution does not change which activities the parent company is licensed for.

Quick Answer

Dubai's Resolution 11 of 2025 lets free zone companies work on the mainland through DET, with their free zone authority's approval. Financial institutions in the DIFC are excluded from it.

The branch licence inside the emirate

The first route is a branch licence for premises elsewhere within the emirate, outside the free zone. It is valid for one year and can be renewed for the same period. The parent free zone licence must remain valid throughout that time.

The branch has no separate legal personality, so the parent company carries its obligations and liabilities. This route suits a company that wants a genuine mainland presence, such as a showroom or service office. Premises, rent and all the related costs apply, as with any other mainland location.

Quick Answer

A Dubai mainland branch licence under Resolution 11 lasts one renewable year and uses premises outside the parent free zone. The branch has no separate legal personality from its parent.

Two separate ledger books on a desk with a calculator between them
Mainland activity needs its own financial records under the resolution.

The branch operating from free zone premises

The second route lets a company serve the mainland while staying in its free zone office. The resolution sets the fee at AED 10,000 a year. The licence is valid for one year and can be renewed on the same terms each year.

Applicants provide the memorandum of association, the trade licence and the manager's identification documents, alongside free zone authority approval. For a consultancy or service company without mainland premises, this can be the most practical route. It avoids leasing mainland premises while allowing direct work with mainland clients.

Quick Answer

Dubai's Resolution 11 lets a free zone company serve the mainland from its free zone office for AED 10,000 a year. The licence lasts one year and can be renewed.

The six-month temporary permit

The third route is a temporary permit valid for no more than six months from its issue. The resolution sets its fee at AED 5,000. It suits a single project, contract or event rather than an ongoing mainland business with regular clients.

The permit only covers activities on a list published by DET for this purpose. The company still needs its free zone authority's approval and a valid parent licence. Check DET's activity list before relying on this route, because an unlisted activity needs one of the branch licences instead.

Quick Answer

A Dubai Resolution 11 temporary permit costs AED 5,000 and lasts up to six months. It covers only the activities on DET's designated list, so check your activity's eligibility first.

Obligations once you trade on the mainland

Every company using these routes must keep separate financial records for its mainland activities. Those records must be distinct from the accounts kept for work inside the free zone. The requirement is written into the resolution itself, not left to guidance.

Separate records matter for tax as well as licensing, because mainland income can affect a company's free zone corporate tax position. Take tax advice before the first mainland invoice is issued. Renewal dates for the branch licence and the parent licence should also be tracked together in one calendar.

Quick Answer

Free zone companies trading on the Dubai mainland must keep separate financial records for mainland activities. Take corporate tax advice first, because mainland income can affect free zone tax treatment.

Frequently asked questions

Can a Dubai free zone company work on the mainland?
Yes, under Executive Council Resolution 11 of 2025, with approval from DET and the free zone authority. It can then use one of two branch licences or a temporary permit.
When did Resolution 11 of 2025 take effect?
Executive Council Resolution 11 of 2025 took effect on 3 March 2025. It gave DET six months to publish the list of activities that qualify for the temporary permit route.
How much does the free zone branch licence cost?
The branch licence for operating from free zone premises costs AED 10,000 a year under the resolution. It is valid for one year and can then be renewed each year.
How long does the temporary mainland permit last?
No more than six months, for a single fee of AED 5,000. It only covers activities on the list DET publishes for this route, so check eligibility with DET first.
Does a mainland branch need its own premises?
The branch licence inside the emirate uses separate premises outside the free zone. The alternative branch licence lets the company serve mainland clients from its existing free zone office instead.
Is the branch a separate company?
No, the resolution states that both kinds of branch have no separate legal personality. The parent free zone company therefore carries the branch's obligations and liabilities in full, including debts.
Do DIFC companies qualify for Resolution 11?
Financial institutions licensed to operate in the Dubai International Financial Centre are excluded. Other free zone companies in Dubai can apply through DET with their own free zone authority's approval.
Do I need separate accounts for mainland work?
Yes, the resolution requires separate financial records for activities carried out outside the free zone. They must be kept distinct from the records maintained for activities inside the free zone.
Will mainland income affect my free zone tax status?
It can, because free zone corporate tax benefits depend on the type of income earned. Take specialist tax advice before issuing mainland invoices under any of the three new routes.
Which route suits a one-off mainland project?
The temporary permit usually suits a single project, if the activity is on DET's list. Ongoing or regular mainland work normally needs one of the two annual branch licences instead.

Main Takeaways

Resolution 11 of 2025 lets Dubai free zone companies work on the mainland with DET and free zone authority approval. There are two one-year branch licences, one costing AED 10,000 from free zone premises, and a six-month AED 5,000 temporary permit. Branches have no separate legal personality from the parent company. Separate financial records for all mainland work are mandatory.

Choosing your mainland route

Resolution 11 of 2025 removes a long-standing reason to set up a second company just to reach mainland clients. The right route depends on how often you will work there, and from which premises. A single, short project usually fits the temporary permit best. Regular work usually fits the branch licence operated from your existing free zone office.

Start by confirming that your free zone authority will approve, and that your activity qualifies for the route. Then budget for the government fee, separate bookkeeping and tax advice before the first mainland invoice. MSM can compare these three routes against a mainland branch office or a new mainland company. Our guide to mainland versus free zone covers the wider structural decision.

Mohammed Shareef A

Senior PRO Consultant

Mohammed Shareef A is a government liaison and document clearing consultant who files company, labour and immigration applications in Dubai, handling trade licence, establishment card, family sponsorship and attestation files across DET, MoHRE, GDRFA, ICP and MOFAIC.