General Trading Licence in Dubai: Cost & Activities (2026)
A general trading licence in Dubai is one of the most versatile and widely held commercial licences in the UAE. It authorises the holder to import, export, store, distribute, and trade in a broad range of goods and commodities, without being restricted to a single product category in the way that a specialist trading licence is. For entrepreneurs who want to trade across multiple product lines, use Dubai as a regional distribution hub, or keep their product options open as the business grows, a general trading licence in Dubai is the natural starting point.
Dubai’s licensing regime is administered by the Department of Economy and Tourism (DET), the successor to what was formerly known as the Dubai Economic Department (DED), for mainland companies. On the Invest in Dubai website, there are eight types of licences available, of which the commercial licence (under which general trading falls) is one of the most issued categories. The UAE Government Portal (u.ae) confirms that a commercial licence is required for buying and selling goods, and the activity classification published by DET specifies the general trading activity that permits broad multi-commodity trading.
This guide covers everything a founder needs to know about a general trading licence in Dubai in 2026: what activities it covers, what the official costs are, what documents are required, how the mainland and free zone options compare, the step-by-step application process, and the corporate tax obligations that apply once the business is trading. All DET fees and regulatory requirements are sourced directly from the Dubai Department of Economy and Tourism (dubaided.gov.ae), the UAE Government Portal (u.ae), and the UAE Federal Tax Authority (tax.gov.ae).
What is a general trading licence in Dubai and how does it differ from other licences?
How does a general trading licence fit within the Dubai commercial licensing framework?
The UAE Government Portal (u.ae, updated April 2026) confirms that there are six types of licences as per the Ministry of Economy: industrial, commercial, professional, tourism, agricultural, and crafts. The general trading licence in Dubai falls within the commercial licence category. On the Invest in Dubai website, eight licence types are listed for Dubai specifically. A commercial licence is issued by the Department of Economy and Tourism (DET) and authorises the holder to carry out trading activities, which the DET defines as buying and selling goods of the types specified in the activity description. A general trading activity broadens this to cover a wide variety of goods, in contrast to a specific trading licence that restricts trading to one clearly defined product category.
The commercial licence (including the general trading licence in Dubai) is distinct from a professional licence, which covers service-based and advisory activities, and from an industrial licence, which covers manufacturing and production. A general trading licence holder cannot practise professional services or manufacturing under that licence alone; separate licences or additional activities must be obtained for those functions. Source: UAE Government Portal, Steps to Start a Business on the Mainland (u.ae, April 2026).
What is the difference between a general trading licence and a specific trading licence?
A general trading licence in Dubai permits the holder to trade in a diverse range of goods and products across multiple categories under a single commercial licence. The DET FAQ (dubaided.gov.ae) confirms that under the general trading activity, the holder can trade in the various kinds of goods and products mentioned in full detail in the trade category of the DET activity classification guidebook, except for goods that require separate approval from other specialised authorities. This is the defining commercial advantage of a general trading licence in Dubai: it eliminates the need to apply for a new or amended licence every time the company adds a new product line to its portfolio, provided the new products do not fall into a restricted category.
A specific trading licence, by contrast, is limited to one or a small number of product types. A company licensed to trade in electronics cannot trade in food items under that licence; it would need to either add an activity to the existing licence or obtain a separate general trading licence in Dubai to expand its trading scope. For businesses that intend to trade across multiple commodity categories from the outset, the general trading licence in Dubai is the more cost-efficient and operationally flexible choice.
Who should get a general trading licence in Dubai?
A general trading licence in Dubai is the right choice for entrepreneurs and companies who:
- Import and export multiple categories of goods between the UAE and international markets.
- Operate as a multi-commodity wholesale trader or distributor supplying various goods to UAE retail and commercial clients.
- Want to maintain trading flexibility as the business develops, without committing to a single product vertical at the licensing stage.
- Run a trading company that sources from multiple suppliers in different product categories and sells to a diverse buyer base.
- Use Dubai as a re-export hub, sourcing goods internationally, bringing them into the UAE, and re-exporting to regional MENA or South Asian markets.
Businesses that are focused exclusively on a single highly regulated product category (pharmaceutical products, food items, precious metals, tobacco, weapons) typically require their specialist product approval before the general trading licence in Dubai provides a practical commercial advantage, since each restricted category still needs its own regulatory approval regardless of whether the company holds a general or specific trading licence. Source: DET Dubai FAQ (dubaided.gov.ae).
What activities does a general trading licence in Dubai permit and what are the exceptions?
What is the scope of permitted activities under a general trading licence?
A general trading licence in Dubai, under the DET commercial licence framework, permits the holder to engage in import, export, re-export, wholesale, and retail trade of a broad range of goods. The DET FAQ (dubaided.gov.ae) confirms that the activity covers the trade of various kinds of goods and products as described in the trade category of the DET activity classification guidebook. This encompasses a wide variety of commercial product categories including, but not limited to:
- Consumer goods: garments, footwear, household items, electronics, accessories, and general merchandise.
- Industrial and commercial supplies: tools, machinery parts, construction materials, and raw materials.
- Textile and fabric products: fabrics, ready-to-wear apparel, and soft goods.
- Office and business supplies: stationery, office furniture, and business equipment (excluding regulated telecommunications equipment which may require TDRA approval).
- Automobile parts and accessories: spare parts, automotive accessories, and vehicle components.
- General wholesale goods: distributing merchandise of various types to retail outlets, other traders, and end-consumers.
Crucially, a general trading licence in Dubai does not limit the holder to a specific product list in the way a specific trading licence does. This means the business can adapt and expand its product range within the permitted categories as market opportunities arise without amending the licence.
Which goods require separate regulatory approvals even with a general trading licence?
Certain product categories require additional approvals from the relevant UAE ministry or regulatory body before a general trading licence in Dubai holder can legally trade in them. These are confirmed by the DET FAQ and the UAE Government Portal’s list of sector-specific regulatory bodies:
| Product Category | Additional Approval Required From | Basis |
| Food Items and Consumables (packaged, fresh, frozen) | Dubai Municipality (Food Control Department) | Dubai Municipality food safety regulations; separate approval required before trading |
| Pharmaceutical and Medical Products | Ministry of Health and Prevention (MoHAP) | Federal law on pharmaceutical regulation; licence from Ministry of Health required |
| Medical Devices and Equipment | MoHAP and Dubai Health Authority | Controlled product category requiring specific approvals |
| Tobacco and Tobacco Products | Ministry of Health and Prevention and Dubai Health Authority | Regulated product; specific approval required before import/sale in UAE |
| Chemicals, Hazardous Materials, and Industrial Gases | Ministry of Climate Change and Environment | Environmental and safety regulations for controlled substances |
| Precious Metals and Gemstones (bullion, gold, diamonds) | Dubai Multi Commodities Centre (DMCC) and/or Ministry of Economy | Precious metals trade in Dubai is regulated; DMCC traders require specific sector membership |
| Alcohol and Beverages Containing Alcohol | Dubai DET special activity approval; Department of Economy and Tourism (DET) | Restricted product; specific trading approval required |
| Weapons, Ammunition, and Related Equipment | Ministry of Interior | Tightly controlled by federal law; separate licence required |
| Agricultural Products, Plants, and Livestock | Ministry of Climate Change and Environment; Dubai Municipality | Phytosanitary and veterinary approvals required for import |
| Telecommunications Equipment | Telecommunications and Digital Government Regulatory Authority (TDRA) | Certain devices require type approval from TDRA before import and distribution |
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What are the official costs of a general trading licence in Dubai in 2026?
What are the official DET fees for a Dubai mainland general trading licence?
The Department of Economy and Tourism Dubai publishes its fee schedule for trade licences on dubaided.gov.ae. The following fees apply to the issuance of a new general trading licence in Dubai through the DET mainland route:
- General trade activity fee: AED 15,000 per year. This is the primary activity fee for the general trading licence in Dubai on the mainland. It is confirmed in the DET FAQ (dubaided.gov.ae) and the Request to Issue Trade Licence service page.
- Licence registration fee: AED 600 (one-time per licence issuance).
- Trade name advertisement fee: AED 350 (one-time, at the time of application).
- Service request form fee: AED 50 (one-time).
- Knowledge Dirham fee: AED 10 (per transaction).
- Innovation Dirham fee: AED 10 (per transaction).
- Dubai Chamber of Commerce and Industry membership: AED 300 per year (mandatory for commercial licence holders, including general trading licence Dubai holders).
These DET fees cover the licence itself. The total first-year cost of a general trading licence in Dubai is substantially higher once the mandatory physical office, establishment card, investor visa, and other operational requirements are included. Source: Dubai DET, Request to Issue Trade Licence service page (dubaided.gov.ae) and DET FAQ.
What additional costs apply to a mainland general trading licence in Dubai?
Beyond the DET activity and registration fees, obtaining a functional mainland general trading licence in Dubai requires the following additional costs in the first year:
- Physical office or warehouse (Ejari-registered): AED 20,000 to AED 50,000 per year. A lease registered via the UAE Ejari system is mandatory for all mainland DET licences. The size and type of premises required depends on the nature of the trading activity; businesses that store physical goods need a warehouse in addition to an office.
- Establishment Card (annual): AED 2,000 to AED 3,500. The Establishment Card registers the company with the immigration authority and is required before any investor or employee visas can be sponsored.
- Investor visa (all-in: entry permit, medical, Emirates ID, stamping, health insurance): AED 4,000 to AED 7,000 per person. Health insurance is mandatory under UAE law for all visa holders.
- Memorandum of Association notarisation: AED 600 to AED 2,000 (varies depending on company capital; DET charges for notarisation of the MoA at the time of incorporation). The DET amendment service schedule confirms notarisation fees of AED 300 per party for documents below AED 100,000 in value, or 0.5% of document value (maximum AED 15,000) for higher-value documents.
- Annual audit: AED 3,000 to AED 10,000. Required for most Dubai companies for UAE corporate tax compliance and corporate governance.
The total estimated first-year cost for a general trading licence in Dubai (mainland DET, one investor visa, basic office) ranges from AED 46,000 to AED 73,000 or more depending on office size, business activity, and visa count. Source: DET Dubai (dubaided.gov.ae); GDRFA Dubai (gdrfad.gov.ae); ICP Smart Services (icp.gov.ae).
What is the annual renewal cost for a general trading licence in Dubai?
The general trading licence in Dubai must be renewed annually. The DET provides an online Renew Licence service through eservices.dubaided.gov.ae where the estimated cost of renewal can be calculated in advance. The annual renewal cost typically includes the general trade activity fee of AED 15,000, the Dubai Chamber membership of AED 300, and the Ejari lease renewal. The DET FAQ confirms that the licence owner can check the DET website to calculate the required fees. Late renewal does not prevent renewal, but penalties may apply if the licence expires without timely renewal, and operating on an expired general trading licence in Dubai is not permitted. Source: DET Dubai, Request for Renewal of Trade Licence service page (dubaided.gov.ae).
How does a mainland general trading licence in Dubai compare with a free zone trading licence?
What is the key market access difference between mainland and free zone trading licences?
The most important distinction between a mainland general trading licence in Dubai and a free zone trading licence is market access. A mainland DET general trading licence holder can sell goods directly to any UAE customer, including UAE consumers, UAE businesses, and government procurement bodies, without any intermediary. A free zone trading licence holder cannot sell directly to UAE mainland customers; goods moved from the free zone to the UAE mainland are treated as imports subject to UAE customs duties and must be handled through a licensed mainland trading company or distributor. For businesses that use Dubai as a re-export hub for international markets and do not sell primarily to UAE domestic customers, the free zone trading licence is fully adequate and typically more cost-effective.
Source: UAE Government Portal, Running a Business in a Free Zone (u.ae, April 2026); UAE Ministry of Economy, Establishing Business in Free Zones (moec.gov.ae).
How do the costs of a mainland general trading licence compare with a DMCC trading licence?
The table below compares the first-year costs of a mainland DET general trading licence in Dubai against the DMCC free zone standard trading licence and the DMCC Basic Biz Package, based on official fee schedules from both authorities:
| Cost Item | Mainland DET (Dubai) | DMCC Standard Trading Licence | DMCC Basic Biz Package |
| Annual Licence / Activity Fee | AED 15,000 (general trade activity fee) | AED 20,285 per year | Included in package |
| One-Time Registration Fee | AED 600 licence registration | AED 9,020 (company registration) + AED 1,035 (application) | Included in package |
| Articles of Association (one-time) | Notarisation: AED 300 per party (below AED 100k capital); 0.5% of value (above AED 100k, max AED 15,000) | AED 2,020 (AoA fee) | Included in package |
| Physical Office / Workspace | AED 20,000 to 50,000 (Ejari-registered office, mandatory) | Flexi-desk from AED 8,000 to 20,000 (optional for some packages) | Special Flexi Desk included (1 year) |
| Establishment Card (annual) | AED 2,000 to 3,500 | AED 1,825 per year | Included in package |
| One Investor Visa (all-in) | AED 4,000 to 7,000 | AED 4,000 to 7,000 (external costs) | Included in package (1 visa) |
| Health Insurance (mandatory) | AED 800 to 1,500 per year | AED 800 to 1,500 per year | Varies (external cost) |
| Dubai Chamber Membership | AED 300 per year | Not applicable (DMCC) | Not applicable |
| DMCC Knowledge and Innovation Dirham | N/A | AED 20 per transaction | Included |
| Annual Audit (mandatory) | AED 3,000 to 10,000 | AED 3,000 to 10,000 (mandatory at DMCC) | Mandatory (external cost) |
| Total Package Cost (all-in) | N/A | N/A | AED 35,484 (incl. VAT, 1 visa, flexi-desk) |
| Estimated First-Year Total (1 visa) | AED 46,000 to 73,000 | AED 56,000 to 75,000 (standard, all costs) | AED 35,484 (package) plus audit |
| UAE Market Access | Full: direct sales to all UAE customers | Restricted: mainland sales via distributor only | Restricted: mainland sales via distributor only |
| Foreign Ownership | 100% (Federal Decree-Law No. 26 of 2020) | 100% | 100% |
Which trading structure is right for your business model?
For businesses that primarily serve UAE domestic customers, require government procurement eligibility, or need a physical retail or warehouse presence on the mainland, the DET general trading licence in Dubai is the appropriate choice. The mandatory Ejari-registered office adds significant cost, but it delivers unrestricted access to the UAE’s approximately 460,000 active Dubai-licensed business ecosystem and all seven emirates.
For businesses that use Dubai as a re-export hub for MENA, South Asia, or East Africa, and whose primary customers are outside the UAE mainland, a DMCC trading licence or another free zone trading licence in Dubai provides a lower-cost and operationally simpler base. The DMCC Basic Biz Package at AED 35,484 all-in for the first year (licence, registration, AoA, one visa, flexi-desk) is substantially cheaper than the mainland equivalent when the office cost is included.
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What documents are required to obtain a general trading licence in Dubai?
What is the full document checklist for a mainland DET general trading licence?
The UAE Government Portal (u.ae) and the DET service page set out the standard document requirements for a mainland trade licence application in Dubai. For a general trading licence in Dubai specifically, the following documents are typically required:
| Document | Details | Source / Authority |
| Passport Copies of All Shareholders and Directors | Clear colour copies; certified copies may be required at DET service centre | All shareholders and authorised signatories |
| Emirates ID (for UAE residents) | Valid UAE Emirates ID for all UAE-resident shareholders, directors, and visa holders | Federal Authority for Identity, Citizenship, Customs and Port Security (ICA) |
| Memorandum of Association (MoA) | Notarised at a UAE public notary for LLC structures; service agent contract required for civil establishments and branches of foreign companies owned by non-GCC nationals | DET Dubai |
| Trade Name Reservation Certificate | Issued after approval of the proposed trade name through DET or invest.dubai.gov.ae | DET Dubai |
| Lease Contract / Ejari Registration | Original signed lease for the registered office premises, attested by the Real Estate Regulatory Agency (RERA) in Dubai and registered via the Ejari system | RERA / Ejari system (Dubai) |
| External Approvals (if required) | Sector-specific NOC or approval letter from the relevant authority (e.g. Dubai Municipality for food products, MoHAP for pharmaceuticals) | Relevant UAE ministry or regulatory body |
| Initial Approval Certificate | Issued by DET after the first stage of the application process; confirms the proposed activity and legal structure are provisionally approved | DET Dubai |
| Specimen Signature Form | Signed specimen signatures from all shareholders and authorised signatories; required for DET registration and bank account opening | DET Dubai |
| Branch-Specific Documents (for branches of foreign or UAE companies) | Letter from parent company authorising the branch opening; copy of parent company incorporation certificate and licence; copy of parent MoA; attested where required | As specified by DET |
Are there specific requirements for non-GCC shareholders applying for a general trading licence?
Yes. The UAE Government Portal (u.ae) confirms that for civil establishments and companies that are 100 per cent owned by non-GCC nationals on the Dubai mainland, a duly attested service agent contract is required. However, following Federal Decree-Law No. 26 of 2020 and its consolidation under Federal Decree-Law No. 32 of 2021, 100 per cent foreign ownership is available for most commercial activities including general trading on the Dubai mainland, so the need for a UAE national service agent depends on the specific activity and legal structure chosen. Non-GCC entrepreneurs should verify the ownership structure requirements for their specific general trading activity with DET at the time of application.
What is the step-by-step process to get a general trading licence in Dubai?
Step 1: Confirm the general trading activity and select the legal form
The first step in obtaining a general trading licence in Dubai is confirming that the proposed commercial activities are included in the DET activity classification and selecting the appropriate legal structure. The DET e-services portal (eservices.dubaided.gov.ae) provides an activity search tool that allows applicants to verify the exact activity code and requirements for any commercial activity before starting the application. For a general trading licence in Dubai, the most common legal form is a Limited Liability Company (LLC), which supports between 1 and 50 shareholders and is the standard structure for most commercial businesses. Other structures available for a general trading licence in Dubai include sole establishments, civil companies, and branches of foreign or UAE companies.
Step 2: Reserve the trade name for the general trading licence
The UAE Government Portal (u.ae) confirms that a trade name distinguishes one business from another and should reflect the nature and form of the business. It must be followed by the legal form acronym (LLC, EST, PJSC, etc.). DET trade name rules require that the name must not violate public morals or public order, must not contain names of any religion or governing authority, and must not replicate an existing registered trade name. The trade name reservation fee is approximately AED 620 (as referenced in the DET FAQ). The trade name for a general trading licence in Dubai can be reserved through the Invest in Dubai website (invest.dubai.gov.ae) or via the DET e-services portal. The National Economic Register (NER) platform (u.ae), updated April 2026, also allows businesses to search for trade name availability.
Step 3: Obtain initial approval from DET
After the trade name is reserved, the applicant submits an initial approval application to DET. The initial approval confirms that the Department has no objection to the proposed trade name, activities, legal form, and ownership structure in principle. It does not constitute the final licence; it is a preliminary green light that allows the applicant to proceed to the lease and MoA stages. The DET FAQ confirms that initial approval costs AED 120. If the general trading licence in Dubai involves activities requiring external approvals (from Dubai Municipality, MoHAP, or another regulator), those approvals must be obtained either before or during this stage, depending on the specific activity.
Step 4: Register the lease via Ejari and prepare the Memorandum of Association
The UAE Government Portal confirms that in Dubai, a commercial lease agreement must be registered with the Ejari system. The lease must be signed, attested by RERA, and submitted as part of the general trading licence in Dubai application. For LLC structures, the Memorandum of Association (MoA) must be notarised at a UAE public notary and submitted to DET. The DET Request to Issue Trade Licence page describes the MoA notarisation fees: AED 300 per party for documents below AED 100,000 in total value, and 0.5% of the document value (up to a maximum of AED 15,000) for documents above AED 100,000.
Step 5: Submit the licence application, pay fees, and receive the general trading licence
The complete application, including the Ejari lease, notarised MoA, trade name reservation, initial approval, external regulatory approvals (where applicable), and passport copies of all shareholders, is submitted to DET either online through the Invest in Dubai portal or at a DET service centre. The UAE Government Portal confirms that the applicant must pay for the trade licence within 30 days of receiving the payment voucher. Upon payment, the general trading licence in Dubai is issued. A digital copy is provided online; a physical card may also be issued.
Step 6: Complete post-licensing registrations and activations
Once the general trading licence in Dubai is issued, several additional steps are required before the business is fully operational:
- Apply for the Establishment Card (company immigration file) through DET, which enables the company to sponsor investor and employee residence visas.
- Apply for investor residence visas for all shareholders and directors who will be UAE-resident, through ICP Smart Services (icp.gov.ae) or GDRFA Dubai.
- Register for UAE corporate tax via the FTA’s EmaraTax platform (eservices.tax.gov.ae) within 3 months of the date of incorporation. This is mandatory for all companies regardless of revenue. A fixed penalty of AED 10,000 applies for late registration per Cabinet Decision No. 10 of 2024; FTA Decision No. 3 of 2024 prescribes the registration timelines only. Source: Federal Tax Authority (tax.gov.ae).
- Open a UAE corporate bank account. Present the general trading licence in Dubai, incorporation certificate, MoA, passport copies, and Emirates IDs to the chosen CBUAE-licensed bank. Processing typically takes 4 to 12 weeks at a traditional bank.
- Register for VAT with the FTA (eservices.tax.gov.ae) if annual taxable supplies exceed AED 375,000, or voluntarily from AED 187,500. Source: Federal Tax Authority (tax.gov.ae).
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What compliance obligations apply after obtaining a general trading licence in Dubai?
What are the annual renewal requirements for a general trading licence in Dubai?
A general trading licence in Dubai must be renewed annually before its expiry date. The DET provides an online renewal service at eservices.dubaided.gov.ae where the licence holder can renew and pay the applicable fees digitally. The DET sends automated text message reminders shortly before the licence expiry date. The annual renewal requires submission of the current Ejari-registered lease (a new lease or renewal must be registered via Ejari for the coming year before the licence renewal can be completed), payment of the AED 15,000 general trade activity fee, AED 300 Dubai Chamber membership, and any other applicable charges. Operating with an expired general trading licence in Dubai is a regulatory violation; the company cannot conduct business until the renewal is complete.
What commercial activity restrictions must a general trading licence holder observe?
A general trading licence in Dubai does not grant unlimited trading rights. The DET FAQ is explicit: the trade activity can be practiced except for goods that need an approval from other specialised authorities. This means that even a holder of a general trading licence in Dubai must:
- Obtain the required product-specific approvals from the relevant UAE ministry or regulator before importing, distributing, or selling any controlled or restricted goods.
- Not conduct activities listed on the DET restricted activities list without first obtaining the required approvals and, where necessary, amending the trade licence to add the specific controlled activity.
- Comply with the UAE Consumer Protection Law (Federal Law No. 15 of 2020), which applies to all goods sold to consumers in the UAE regardless of the trading channel (retail, wholesale, online, or offline).
- Comply with Federal Decree Law No. 42 of 2023 Concerning Anti-Commercial Fraud, which prohibits fraudulent commercial practices across all trade activities. Source: UAE Government Portal, Business Regulations (u.ae).
What UAE Labour Law and WPS obligations apply to general trading businesses?
All mainland-licensed Dubai companies that employ staff, including general trading licence in Dubai holders, are subject to Federal Decree-Law No. 33 of 2021 on the Regulation of Labour Relations. This includes compliance with employment contract requirements, end-of-service gratuity obligations, leave entitlements, and the UAE Wages Protection System (WPS). The WPS requires all mainland companies to pay employee salaries through a WPS-compliant bank account registered with the Ministry of Human Resources and Emiratisation (MOHRE). Non-compliance with WPS results in penalties from MOHRE. Source: UAE Government Portal (u.ae); Ministry of Human Resources and Emiratisation (mohre.gov.ae).
What ongoing record-keeping obligations apply?
Under UAE corporate tax law (Federal Decree-Law No. 47 of 2022) and related FTA guidance, general trading licence in Dubai holders must maintain accounting records, financial statements, and supporting documents for a minimum of 7 years from the end of the relevant tax period. These records must be sufficient to demonstrate the company’s taxable income and compliance with all applicable rules. The FTA may conduct compliance reviews and audits; any records requested must be produced promptly. Additionally, the company must update its DET registration details within the required timeframe if there are changes to shareholders, directors, office address, or business activities, to maintain the accuracy of its general trading licence in Dubai.
What are the UAE corporate tax obligations for general trading businesses in Dubai?
What corporate tax rate applies to a Dubai general trading company?
All UAE companies holding a general trading licence in Dubai, whether on the mainland or in a free zone, are subject to UAE corporate tax under Federal Decree-Law No. 47 of 2022. The standard rates are 0 per cent on taxable income up to AED 375,000 per year and 9 per cent on taxable income above AED 375,000 per year. For a general trading company, taxable income is calculated from the net profit shown in the company’s financial statements, adjusted for any items specified in the Corporate Tax Law (such as exempt dividend income or non-deductible expenses). All general trading licence in Dubai holders must register for corporate tax with the Federal Tax Authority via the EmaraTax platform within 3 months of incorporation, regardless of revenue. Source: Federal Tax Authority (tax.gov.ae); UAE Government Portal, Corporate Tax (u.ae).
What VAT obligations apply to general trading in Dubai?
Federal Decree-Law No. 8 of 2017 on Value Added Tax (VAT) applies a 5 per cent rate on most goods traded in the UAE. For a general trading licence in Dubai holder, VAT applies to domestic sales of most goods at 5 per cent. Goods exported from the UAE to overseas customers are generally zero-rated for VAT purposes, making exports VAT-neutral from the perspective of the UAE exporter (though the importer in the destination country may incur import duties and local taxes). Registration for VAT is mandatory once annual taxable supplies exceed AED 375,000, with voluntary registration available from AED 187,500. A general trading company that imports goods into the UAE is also subject to the standard UAE customs duty rate, typically 5 per cent on the CIF (Cost, Insurance, and Freight) value of imported goods, with exemptions for goods imported into free zones. Source: Federal Tax Authority (tax.gov.ae).
What is Small Business Relief and when does it apply to general trading companies?
Small Business Relief under Ministerial Decision No. 73 of 2023 allows UAE businesses, including holders of a general trading licence in Dubai, with annual revenue of AED 3,000,000 or less to elect to be treated as having zero taxable income for the relevant tax period. This eliminates corporate tax liability and reduces compliance obligations for the period. The election must be made annually in the corporate tax return. This relief is restricted to tax periods ending on or before 31 December 2026; no extension has been announced as of June 2026. For newly established general trading companies in their first years, whose revenues are below the AED 3 million threshold, Small Business Relief is the most practical way to reduce corporate tax compliance costs while the business scales. Qualifying Free Zone Persons are excluded from Small Business Relief (they use the 0 per cent qualifying income rate instead). Source: FTA, Small Business Relief Guide CTGSBR1 (tax.gov.ae).
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Practical tips for getting and running a general trading licence in Dubai
- Check whether any of your intended product categories require external approvals before applying for the general trading licence in Dubai. Confirming the approval requirements for every product category you plan to trade takes a few days; applying for a general trading licence in Dubai and then discovering that a key product needs Dubai Municipality or MoHAP approval adds weeks of additional processing time. Run the product approval check first.
- Register for UAE corporate tax via EmaraTax within 3 months of your general trading licence in Dubai being issued. This is mandatory for all companies and attracts a flat AED 10,000 penalty for late registration. The EmaraTax registration process is free and takes approximately 30 minutes. Set a reminder on the day the licence is issued.
- Use the DET Estimate Cost of Issue Licence tool before applying to confirm the exact fee amount for your specific general trading licence in Dubai. The tool, available at eservices.dubaided.gov.ae, calculates estimated costs based on your chosen activities, legal form, and annual rent, preventing surprises at the payment stage.
- Start the bank account application process the same week the general trading licence in Dubai is issued, not after. UAE corporate bank accounts take 4 to 12 weeks to open at traditional banks. Starting early means the bank account is ready to receive trading revenue sooner. Apply to 2 or 3 banks in parallel to maximise the chance of a swift approval.
- If you plan to store physical goods, confirm whether the premises type and size meet DET requirements for your specific trading activity before signing the lease. The DET FAQ notes that certain storage and distribution activities require specific premises approvals. Signing an Ejari-registered lease for a premise that does not meet DET standards for the listed activity may delay or prevent the general trading licence in Dubai from being fully issued.
How can BusinessSetupHQ help with your general trading licence in Dubai?
Obtaining a general trading licence in Dubai involves selecting the right legal structure, confirming activity coverage and external approval requirements, securing and registering an Ejari-compliant office, notarising the Memorandum of Association, and submitting a complete application to DET. Each stage must be completed in the right sequence; missing a step or submitting incomplete documentation adds weeks to the timeline.
BusinessSetupHQ is a licensed UAE company formation and compliance services provider with over 22 years of combined experience. Our team supports general trading licence in Dubai applications through both the mainland DET route and free zone alternatives including DMCC, IFZA, Meydan, and others. We manage trade name reservation, DET submission, RERA Ejari coordination, external approval facilitation, investor visa applications, and corporate tax registration in a single coordinated process.
Contact BusinessSetupHQ at businesssetuphq.com for a free consultation. Our team will confirm whether a mainland general trading licence in Dubai or a free zone trading licence is the right structure for your product categories and markets, and will provide a complete first-year cost estimate within 24 hours.
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Frequently asked questions about the general trading licence in Dubai
A general trading licence in Dubai is a commercial licence issued by the Department of Economy and Tourism (DET) that permits the holder to import, export, distribute, and trade a wide range of goods and commodities. It is distinct from a specific trading licence, which restricts the holder to one or a limited set of product categories. The DET FAQ describes it as covering the various kinds of goods and products mentioned in the trade category of the activity classification guidebook, except those requiring separate regulatory approvals. A general trading licence in Dubai falls within the commercial licence category, which is one of the six licence types recognised by the UAE Ministry of Economy.
The official DET fee for a general trading licence in Dubai is AED 15,000 per year for the general trade activity fee, plus AED 600 for licence registration, AED 350 for trade name advertisement, and AED 300 for Dubai Chamber membership. These DET fees total approximately AED 16,260 in year one. However, the total first-year cost including a mandatory Ejari-registered office (AED 20,000 to AED 50,000 per year), establishment card, one investor visa, medical fitness test, Emirates ID, health insurance, and annual audit, ranges from approximately AED 46,000 to AED 73,000. Source: DET Dubai (dubaided.gov.ae).
Yes. Following Federal Decree-Law No. 26 of 2020, which came into effect in early 2021 and was consolidated by Federal Decree-Law No. 32 of 2021, 100 per cent foreign ownership is available for most commercial activities on the Dubai mainland, including general trading. The historic requirement for a 51 per cent UAE national majority shareholder has been removed for most activities. A small number of strategic activities may still require UAE national participation; applicants should verify the ownership rules for their specific general trading activity with DET at the time of application.
Yes, for a mainland DET general trading licence in Dubai. A physical office or premises registered via the Ejari tenancy contract registration system is mandatory for all mainland DED/DET licences, including general trading licences. There is no virtual office option for mainland companies. The Ejari-registered lease must be current and submitted as part of both the initial licence application and the annual renewal. For businesses that want to avoid the cost of a physical office, a free zone general trading or trading licence (from DMCC, IFZA, Meydan, or another free zone) accepts flexi-desks and virtual addresses.
A general trading licence in Dubai covers a broad range of goods, but not all goods without restriction. Certain product categories require additional approvals from sector-specific regulatory bodies before the licence holder can trade in them. These include food items (Dubai Municipality), pharmaceuticals (Ministry of Health), tobacco, chemicals, precious metals, and weapons. The general trading licence in Dubai does not override these product-specific requirements; the company must obtain the relevant approvals separately for each restricted category it wishes to trade in. Source: DET Dubai FAQ (dubaided.gov.ae).
The main annual renewal cost for a general trading licence in Dubai is the AED 15,000 general trade activity fee, plus the AED 300 Dubai Chamber membership and any Ejari lease renewal fees. The DET allows the estimated renewal cost to be calculated through the DET e-services portal at eservices.dubaided.gov.ae before initiating the renewal. The DET also provides automatic text message reminders before the licence expiry date. Source: DET Dubai, Request for Renewal of Trade Licence service page (dubaided.gov.ae).
Yes. A general trading licence in Dubai can cover both physical and online sales of the goods permitted under the licence. However, for businesses that sell primarily through websites, social media platforms, or online marketplaces, the DET and TDRA require an eCommerce activity to be added to the licence, and a TDRA NOC (Non-Objection Certificate) to practice eTrade activity is required as an additional approval. This applies equally to general trading licence in Dubai holders who also operate an online storefront. Source: UAE Government Portal, eCommerce and Online Business Licences pages (u.ae).
For standard trading activities that do not require external regulatory approvals, a mainland DET general trading licence in Dubai can be issued within 5 to 15 working days from submission of the complete application package, including the Ejari-registered lease and notarised MoA. If external approvals from Dubai Municipality, MoHAP, or other regulators are required for specific product categories, the total timeline extends by the time needed for those approvals, which varies by regulator and can add several weeks. Post-licence steps (Establishment Card, investor visa, corporate tax registration, bank account) add a further 4 to 14 weeks.
