Mainland LLC in United Arab Emirates — Import / Export & Trading Formation Guide
Choose a jurisdiction with strong logistics infrastructure, favorable customs agreements, and access to major trade blocs (like the EU or US). Consider VAT deferral schemes and free trade zones.
Last verified: June 13, 2026
Corporate Tax
9.0%
State Tax
0.0%
Formation Cost
$4,100
Annual Fee
$3,000
Forming a Mainland LLC in United Arab Emirates as a Import / Export & Trading means a total tax burden of 9.0% and an official formation cost of $4,100. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $4,100
Ongoing (per year)
≈ $3,000
Why Mainland LLC for Import / Export & Trading?
A business model focused on sourcing goods from one country and selling them in another. Success relies heavily on supply chain efficiency, customs compliance, and navigating international trade tariffs.
Ideal for
- Physical product brands
- Wholesalers and distributors
- Dropshippers scaling to bulk inventory
- Cross-border B2B traders
Challenges to watch
- Complex customs and import duties
- High shipping and logistics costs
- Cash flow management due to inventory delays
- Regulatory compliance across multiple jurisdictions
Key decision criteria
- Proximity to major ports or logistics hubs
- Availability of Free Trade Zones (FTZs)
- VAT and sales tax registration requirements (e.g., EORI in the EU)
- Double taxation treaties between sourcing and selling countries
Estimated breakdown (based on avg. $1,000,000 revenue)
Simulate with your own revenue →
VAT / Sales Tax
Standard rate 5%. Registration threshold: 102,110 USD. Non-resident providers of digital services and e-commerce platforms must register for VAT from their first taxable sale, as there is no registration threshold for foreign businesses.
Banking & payments for Import / Export & Trading
Opening a corporate bank account for a UAE Mainland LLC can be challenging and time-consuming due to strict KYC and AML regulations. While digital banks like Wio have streamlined the process, traditional banks often require the founder to have a valid Emirates ID and be physically present. Non-resident founders may face processing times of several weeks to months.
Supported payment gateways
Remote-friendly accounts
Wio Bank
A leading digital bank in the UAE offering fast account setup for SMEs and mainland companies with an Emirates ID.
Mashreq NeoBiz
A dedicated digital business banking platform by Mashreq Bank, offering multi-currency accounts.
Wise Business
Excellent for international transfers and multi-currency holding, though local AED features may have limitations.
Mainland LLC formation steps
Step 1: Determine your primary business activities and reserve a trade name with the Department of Economic Development (DED).
Step 2: Draft and notarize the Memorandum of Association (MoA) or a Local Service Agent agreement if required for your specific license.
Step 3: Lease a physical office space in the mainland and obtain an Ejari (official tenancy contract registration).
Step 4: Submit all legal documents, passport copies, and the Ejari to the DED to obtain initial approval.
Step 5: Pay the required DED license vouchers and market fees to receive your official Trade License.
Step 6: Register the company with the Ministry of Human Resources and Emiratisation (MOHRE) and GDRFA to process investor and employee visas.
Step 7: Open a corporate bank account and register for Corporate Tax and VAT with the Federal Tax Authority (FTA).
Import / Export & Trading FAQ
Do I need a company in the country I am importing to?
Not always. You can often act as a Non-Resident Importer (NRI), but having a local entity can simplify customs, VAT registration, and local banking.
What is an EORI number and do I need one?
An Economic Operators Registration and Identification (EORI) number is required for businesses importing or exporting goods into or out of the European Union.
Should I incorporate in a Free Trade Zone (FTZ)?
FTZs offer tax exemptions and simplified customs procedures, making them ideal if you plan to re-export goods without them entering the local domestic market.
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Related guides
Complete Mainland LLC guide
Taxes, requirements, banking, compliance
Mainland LLC cost calculator
One-time and annual cost breakdown
🇧🇬 Import / Export & Trading — Single-Member Limited Liability Company (EOOD)
Tax 10.0% · formation $30
🇨🇾 Import / Export & Trading — Variable Capital Investment Company (VCIC)
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Tax 15.0% · formation $265
🇨🇾 Import / Export & Trading — Sole Proprietorship
Tax 0.0% · formation $100
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