On this page
- What you need to know now
- Use activity codes rather than a dated headline list
- Check the legal form and regulator together
- Review the full activity mix before incorporation
- Recheck ownership when an existing company changes
- A practical way forward
- Frequently asked questions
- Official sources & further reading
What you need to know now
An old activity list should not be treated as a current licensing approval. Confirm the exact activity with the relevant authority.
The original article is preserved below as a historical record. Earlier deadlines, rates, offers and approval statements should not be used as current guidance.
- Confirm the exact licensed activity.
- Check sector-specific conditions before choosing ownership.
- Tax status is separate from company ownership.
Use activity codes rather than a dated headline list
The list in the original article relates to an earlier stage of the foreign ownership reforms. For a current application, describe the business activity precisely and obtain the corresponding code from the competent licensing authority. Similar commercial descriptions can fall under different activity classifications. A company offering software services, distributing equipment and carrying out installation work may need several activities or additional approvals. The ownership answer should therefore follow the proposed licensed activities rather than a broad industry label.
Check the legal form and regulator together
Ownership eligibility is only one part of establishing the business. Confirm the legal form, the proposed shareholders and any sector-specific approval before preparing documents. Strategic-impact activities and regulated sectors can have additional conditions. Ask the authority to confirm the position for the actual application rather than assuming that an activity appearing on an old list remains available on identical terms. Keep the written guidance or application reference so that the company’s advisers work from the same information.
Review the full activity mix before incorporation
Prepare a short description of how the business will generate revenue, where customers are located and whether it will hold stock, employ staff or require specialist premises. Check whether the proposed activities can be combined under the intended licence and whether an external regulator needs to approve them. This helps identify practical requirements early. Permission to have foreign shareholders does not itself authorise every planned activity or remove requirements concerning premises, staffing, product approvals or professional practice.
Recheck ownership when an existing company changes
For an established business, review the current licence and constitutional documents before changing shareholders or adding an activity. Existing agreements, financing terms or regulator approvals may need attention alongside the licensing amendment. Obtain a current document checklist and confirm which resolutions and updated records are required. Keep the historical activity list as background to the reforms, while making the current decision through the competent authority’s classification and approval process for the particular company.
YOUR NEXT STEPS
A practical way forward
- 01
Step 1
Prepare the activity description and proposed structure.
- 02
Step 2
Obtain current authority requirements.
- 03
Step 3
Review constitutional documents and related tax registrations.
CLEAR ANSWERS
Frequently asked questions
Does 100% ownership mean zero tax?
No.
Can an old activity list replace authority approval?
No. Confirm the present licensing conditions.
Read the original article First published 2 June 2021 · retained for context
This earlier article is preserved for context. Its rates, deadlines, approvals and announcements may have been superseded. Use the current guidance and official references on this page for your next step.
List Of Activities Available For 100% Foreign Ownership in UAE
List Of Activities Available For 100% Foreign Ownership in UAE : As per the new commercial companies law that will come into effect from June 1, 2021, investors can have 100% ownership. UAE allows 100 ownership of the mainland company.
Moreover, the prevailing companies also can change their status to suits the new commercial companies’ law. The new laws will change the whole ownership program. The new law are going to be valid for commercial companies, especially for foreign investors.
Not all kinds of companies will qualify for one hundred percent foreign ownership and every Emirate will issue specific guidelines. At this stage we understand there’ll be minimum share capital requirements attached to one hundred pc foreign owned companies and within the recently published Abu Dhabi guidance we’ve seen minimum share capital requirements surely businesses as high as $4 million.
The same guidance also states that certain businesses are required to use a minimum of 5 sector specialists – technology businesses especially are subject to the present requirement including computing system and software designing. the principles are still ambiguous for a few activities like ecommerce or online marketplaces. So it might take a while before early stage companies in these sectors can cash in of the change in law until the wants are clarified.
Particularly from a setup perspective, high minimum share capital and specialist employee requirements create hurdles especially for early stage businesses – as albeit the high minimum share capital and hiring costs were affordable its cash burn rate could make the long-term operation unsustainable.
In line with the recent amendment of the Commercial Companies Law, Abu Dhabi Department of Economic Development (ADDED) has listed out 1,105 registered commercial and industrial activities open for 100% foreign ownership.
The list reflects “the keenness of the Abu Dhabi Government to draw in further foreign direct investments and to market an open and resilient competitive business environment,” Mohamed Ali Al Shorafa, Chairman of ADDED, highlighted. The list is out there on their official website, reflects
Owners of existing companies can adjust their status, provided they “comply with the regulations on activities or other applicable restrictions”.
Full List of activities available for foreign ownership: Click here
VERIFY THE DETAIL
Official sources & further reading
- UAE Government — Foreign direct investment
- UAE Government: full foreign ownership of commercial companies (April 2026)
Source checks support this general guide. Your treatment depends on the facts, tax period and applicable legislation.
