100% foreign ownership for mainland companies — fully implemented
The 2021 reform allowing 100% foreign ownership of mainland companies (without an Emirati local sponsor) has been fully implemented across all seven emirates by 2024 for most commercial activities. A small list of strategic activities (defence, banking) remains restricted. A long-term structural reform that has materially changed the foreign-founder route alongside the visa-reform package.
Who it affects: Foreign founders considering mainland (non-free-zone) UAE incorporation.
UAE Government Portal ↗ · Ministry of Human Resources and Emiratisation ↗ · verified 2026-04-19