I run my desk from Dubai, so this is the page I would want if I were planning next year from somewhere else. It covers the rules that change for doing business in Dubai in 2027, the costs that the government sets, the sectors with the strongest data behind them and the dates to put in your calendar. Every status is as of November 2026. Where something is a forecast, I label it.
If you have not entered the market yet, read my companion guide, UAE market entry 2027, first. This page is for companies that are operating, or about to.
Doing business in Dubai 2027: the rules that change
| Rule | What it means for you | From | Source |
|---|---|---|---|
| E-invoicing, revenue of about USD 13.6M (AED 50M) or more | Issue and receive invoices through an Accredited Service Provider on the national system | 1 January 2027 | Ministerial Decision No. 244 of 2025 |
| E-invoicing, all other businesses | Appoint a provider by 31 March 2027 | 1 July 2027 | MoF |
| E-invoicing, government entities | Your government customers move to e-invoicing too | 1 October 2027 | MoF |
| Tax-group transactions | Reported 24-month exemption from e-invoicing between members of the same tax group | 1 January 2027 | Enterprise AM |
| Small Business Relief | Revenue up to about USD 817,000 can still elect relief | Extended to tax periods ending 31 December 2029 | Khaleej Times |
| Free zone companies on the mainland | Dubai free zone companies can apply to the Department of Economy and Tourism for a mainland branch licence or a temporary permit | In effect (Resolution No. 11 of 2025) | KPMG |
| Emiratisation, companies with 50+ employees | Grow skilled Emirati staff by 2% a year, 1% each half-year | Six-monthly deadlines | Gulf News |
| Vehicle registration (Cabinet Decision No. 174 of 2026) | Up to five vehicles per person; two-year registration available for new cars | 1 January 2027 | The National |
Two notes. First, the Emiratisation targets above are the ones MoHRE applied in 2026; I could not find published 2027 targets as of November 2026, so check before you set your hiring plan. Second, The National's report on the new vehicle rules does not say how the five-vehicle cap applies to company fleets, so fleet operators should confirm with their licensing authority.
What it costs: government-set costs in USD
Setup and licence fees vary by authority, free zone and activity, so I do not publish a single "cost to open a company" figure. These are the costs the government sets, converted to US dollars at the dirham's fixed rate and rounded.
| Item | Rate or fee | Source |
|---|---|---|
| Corporate tax | 0% up to about USD 102,000 of taxable income, 9% above | u.ae |
| VAT | 5% standard rate, since 1 January 2018 | Ministry of Finance |
| Domestic minimum top-up tax, large multinational groups | 15%, for groups with global revenue of about USD 790 million or more | The National |
| Free zone company mainland branch licence | About USD 2,700 a year | KPMG |
| Free zone company temporary mainland permit | About USD 1,360, for up to six months | KPMG |
| Emiratisation shortfall | About USD 2,700 a month per unfilled position | Gulf News |
| New vehicle registration | About USD 110 | The National |
My experience: the fees are rarely what hurts a budget. Time is. A company that spends six months finding the right partner has spent far more than its licence. Put your money into getting to the right decision-makers early.
In Dubai, the licence is the cheapest part of the deal. The expensive part is the year you spend talking to the wrong people.
Best sectors for doing business in Dubai in 2027
I follow the data, then the deal flow. Dubai's economy grew 4.7% to about USD 96.7 billion in the first nine months of 2025. The fastest-growing sectors were human health and social work (15.4%), financial and insurance (8.5%), construction (8.5%) and real estate (6.7%) (Dubai Media Office).
- Infrastructure and construction. Dubai approved its largest budget, about USD 82.4 billion of spending for 2026 to 2028, with 48% of 2026 spending going to infrastructure and construction (The National).
- Health care. The fastest-growing sector in 2025. I am co-founder and vice-chairman (in formation) of Global Healthcare Group, a DIFC holding company for specialty hospitals.
- Financial and professional services. Real estate, renting and business services made up 37.6% of new Dubai Chamber member activity in 2025, ahead of wholesale and retail trade at 34.5% (Dubai Media Office).
- Real estate. Growing 6.7% in 2025. I hold a USD 1B exclusive sales mandate for two Dubai towers; developers can see my exclusive sales mandate page.
- Energy and sustainability. I am Board Director and founder of AERC, a waste-to-energy consortium in Dubai with about USD 500M of project value; consortium agreements are signed, with funding and launch pending.
The long-term frame is the Dubai Economic Agenda D33, launched in January 2023, which aims to double the size of Dubai's economy within a decade through 100 transformative projects and to raise foreign direct investment to about USD 16.3 billion a year (Dubai Media Office). 2027 sits in the middle of that plan.
Dubai 2027 timeline: the dates to put in your calendar
- 7 to 11 December 2026: GITEX Global at Expo City Dubai (GITEX).
- 1 January 2027: e-invoicing for businesses with revenue of about USD 13.6M or more; new vehicle registration rules.
- 21 to 25 January 2027: IDEX and NAVDEX, ADNEC Centre Abu Dhabi (ADNEC Group).
- 1 to 3 February 2027: World Governments Summit, Dubai (Dubai Media Office).
- 15 to 19 March 2027: Gulfood, Dubai World Trade Centre and Dubai Exhibition Centre (AICEP Portugal Global).
- 31 March 2027: e-invoicing provider deadline for businesses below about USD 13.6M.
- 1 July 2027: e-invoicing for all other businesses.
- 1 October 2027: e-invoicing for government entities.
- November 2027: Dubai Airshow at Al Maktoum International Airport, held in odd years (Dubai Airshow overview); confirm exact dates with the organizer.
Plan around Ramadan as well. MoHRE reduced private-sector working hours by two hours a day during Ramadan in 2026 (MoHRE), and the pace of meetings changes with it, so I cover pacing in how to close a deal in Dubai.
Is Dubai a good place to do business in 2027?
On the evidence, yes. The UAE economy reached about USD 517 billion in 2025, with non-oil activity up 6.8% (The National). Dubai Chamber of Commerce added 71,830 new member companies in 2025 (Dubai Media Office). Foreign investors can own up to 100% of most mainland companies (u.ae). That is a forecast, and I treat it as one.
Your 90-day plan for doing business in Dubai in 2027
- 4 to 15 November 2026: run a compliance check. With your tax adviser, confirm your revenue band for e-invoicing, your Small Business Relief position and your VAT registration. If you are above about USD 13.6M and have not appointed a provider, treat it as urgent.
- 16 to 30 November 2026: fix the structure. Free zone, mainland or both. If your free zone company already sells on the mainland, look at the branch licence or temporary permit route.
- 1 to 11 December 2026: be in the room. Book GITEX week meetings with buyers and partners setting 2027 budgets.
- 12 to 31 December 2026: prepare for 1 January. E-invoicing go-live for larger businesses, fleet registrations reviewed, 2027 hiring plan drafted including Emiratisation if you have 50 or more staff.
- 1 to 31 January 2027: sign before the quarter fills up. Follow up every December meeting with a proposal and a date. Shortlist your e-invoicing provider if you are below about USD 13.6M.
- 1 to 2 February 2027: decide. Use the World Governments Summit week for final meetings, then make a go or no-go call on your 2027 Dubai plan and start 90 days of execution.
Why I write about doing business in Dubai
I am a Canadian dealmaker and strategic board advisor based in Dubai, and a RERA-licensed broker through Adnan Feroz Properties L.L.C. Beyond the tower mandate, AERC and Global Healthcare Group, I hold a written global mandate (2025–2027) to represent and negotiate for Abdulla Bin Mujren Investment Group, a Dubai holding group of 14 companies. As Head of Alliances and Growth at Galaxy Weblinks, I helped a US software firm sign USD 30M of deals plus active pipeline. I work across the US, Canada, the UAE, India and Africa. More about me.
Related reading: UAE market entry, business setup vs market entry, how to find investors in Dubai and how to find a distributor in the UAE.
General information as of November 2026, not legal or tax advice. Strategic advisory and introductions only. Not investment, legal or tax advice, and not an offer of securities. Regulated activities are handled by appropriately licensed firms.
Frequently asked questions
What are the rules for doing business in Dubai in 2027?
As of November 2026, the main 2027 changes are phased mandatory e-invoicing (1 January 2027 for businesses with revenue of about USD 13.6 million (AED 50 million) or more, 1 July 2027 for others), Small Business Relief extended to 2029, and new vehicle registration rules from 1 January 2027. Corporate tax stays at 9% above about USD 102,000 of taxable income, and VAT at 5%.
How much does it cost to do business in Dubai in 2027?
Licence and setup fees vary by authority, free zone and activity, so get quotes directly. Government-set costs include 0% corporate tax up to about USD 102,000 of taxable income and 9% above, 5% VAT, and for Dubai free zone companies working on the mainland, a branch licence of about USD 2,700 a year or a temporary permit of about USD 1,360.
Do I need e-invoicing to do business in Dubai in 2027?
Yes, in phases. Businesses with revenue of about USD 13.6 million (AED 50 million) or more must implement e-invoicing by 1 January 2027. Businesses below that must appoint an Accredited Service Provider by 31 March 2027 and go live by 1 July 2027. Government entities go live by 1 October 2027. Confirm details with your tax adviser.
Can a Dubai free zone company work on the mainland in 2027?
Yes, with permission. Dubai Executive Council Resolution No. 11 of 2025 lets Dubai free zone companies apply to the Department of Economy and Tourism for a mainland branch licence (about USD 2,700 a year) or a temporary permit of up to six months (about USD 1,360), with free zone approval and separate accounts.
What are the best sectors in Dubai for 2027?
Based on Dubai's 2025 data, the fastest-growing sectors were health care (15.4%), financial and insurance (8.5%), construction (8.5%) and real estate (6.7%). Dubai's 2026 to 2028 budget puts 48% of 2026 spending into infrastructure and construction. I also see strong deal flow in technology and energy, which match the D33 economic agenda.
Can you help me do business in Dubai in 2027?
Yes, where the fit is right. I work one-on-one from Dubai to open markets, structure deals and introduce companies to the right partners and decision-makers, after an engagement letter and NCNDA are signed. Start with a 15-minute fit call, which is credited in full against any engagement within 30 days.
Make 2027 your Dubai year
Book a 15-minute fit call and I will tell you where your 2027 Dubai plan is strongest and who you should be meeting first. It costs USD 500, is credited in full against any engagement within 30 days, and is refunded if I decline the file.
Sources
- UAE Ministry of Finance: Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System
- UAE Ministry of Finance: UAE eInvoicing Programme update (30 June 2026)
- Enterprise AM: UAE eases e-invoicing rules ahead of 2027 rollout (20 October 2026)
- Khaleej Times: UAE extends corporate tax relief for small businesses until 2029 (7 August 2026)
- UAE Government Portal: Corporate tax
- UAE Ministry of Finance: Tax (VAT introduced 1 January 2018 at 5%)
- The National: UAE to introduce new 15% tax on large multinational companies (9 December 2024)
- KPMG: Dubai issues resolution enabling free zone companies to operate on mainland
- Gulf News: MoHRE warns UAE firms ahead of Emiratisation deadline (June 2026)
- The National: UAE traffic laws 2027, vehicle registration and e-scooter rules (3 November 2026)
- Dubai Media Office: Dubai GDP in the first nine months of 2025 (31 January 2026)
- The National: Dubai unveils record three-year budget (23 November 2025)
- Dubai Media Office: Mohammed bin Rashid launches Dubai Economic Agenda D33 (4 January 2023)
- Dubai Media Office: Dubai Chamber of Commerce 2025 new members (17 February 2026)
- The National: UAE GDP hits USD 517bn in 2025 as non-oil sector grows 6.8% (30 May 2026)
- UAE Government Portal: Full foreign ownership of commercial companies
- GITEX: About GITEX Global (7 to 11 December 2026, Expo City Dubai)
- ADNEC Group: Dates for IDEX and NAVDEX 2027 confirmed
- Dubai Media Office: WGS 2027 set from 1 to 3 February (8 February 2026)
- AICEP Portugal Global: Gulfood 2027 (October 2026)
- Wikipedia: Dubai Airshow
- MoHRE: Private-sector working hours reduced by two hours daily during Ramadan (2026)
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