Glossary of UAE immigration and business terms

The federal authority that issues, renews and cancels entry permits, residence permits and Emirates ID. Federal Decree-Law No. 29 of 2021 makes it “responsible for issuing, renewing and cancelling visas … residence permits”. It handles visa and residence services for Abu Dhabi, Sharjah, Ajman, Umm Al Quwain, Ras Al Khaimah and Fujairah through its smart services portal and the UAEICP app. Dubai residence files are handled by GDRFA Dubai, which works under ICP.

Source · icp.gov.ae; Federal Decree-Law No. 29 of 2021, Articles 7–8

See alsoUAE residence visaEmirates IDGolden Visa

Dubai’s visa and residence authority, which the UAE Government portal describes as working under ICP. It keeps its own residence files, fee schedule and channels: the GDRFA smart portal, the GDRFA app, the Dubai Now app and the Amer service centres. Because Dubai runs its own files, a rule or fee can differ between GDRFA Dubai and ICP, and pages on this site say which authority they are describing.

Source · gdrfad.gov.ae; u.ae

See alsoDubai visit visaResidence in the UAEGolden Visa application process

The federal ministry for private-sector employment outside the free zones. It issues work permits (thirteen types are listed), opens establishment files and cards on the labour side, registers labour contracts, runs the Wage Protection System and classifies workers by skill level. A mainland employee normally needs both a MOHRE work permit and an ICP or GDRFA residence permit.

Source · mohre.gov.ae; u.ae work permits page

See alsoUAE residence visaMainland company setup

The authority “responsible for the administration, collection and enforcement” of corporate tax, and for VAT and excise tax. It registers taxable persons and issues the Tax Registration Number (TRN). Tax policy and the text of the tax laws come from the Ministry of Finance; registration, filing and penalties sit with the FTA.

Source · tax.gov.ae; u.ae corporate tax page

See alsoCorporate tax and VAT

The federal ministry responsible for the Commercial Companies Law, the registration of trademarks and the register of foreign companies. It publishes the directory of free zone registrars and supervises certain non-financial businesses for anti-money-laundering purposes. Trade names, by contrast, are registered by the emirate’s economic department.

Source · moet.gov.ae; u.ae

See alsoUAE company formationMainland company setup

The ministry that attests documents and runs the UAE’s missions abroad. Its attestation service “certifies the authenticity of the signatures and seals on documents issued within or outside the United Arab Emirates”. The UAE Government portal states that UAE embassies do not issue tourist visas; those come through ICP, GDRFA Dubai, airlines and licensed hosts.

Source · mofa.gov.ae attestation page; u.ae tourist visa page

See alsoAttestationVisit visa requirements

The licensing authority for Dubai mainland companies. It issues and renews trade licences, registers trade names and, under Dubai Executive Council Resolution No. 11 of 2025, issues the branch licences and permits that allow free zone establishments to operate in Dubai mainland.

Source · u.ae; Dubai Executive Council Resolution No. 11 of 2025

See alsoMainland company setupMainland vs free zone

The licensing authority for Abu Dhabi mainland companies. Services run through the TAMM government portal, and the department lists several licence types including instant, virtual and dual licences.

Source · added.gov.ae; tamm.abudhabi; u.ae

See alsoMainland company setup

The licensing authority for Sharjah mainland companies, offering an instant licence, renewals and a published fee calculator. The other emirates license through their own economic departments, and Fujairah through its municipality.

Source · sedd.ae; u.ae

See alsoMainland company setup

Registers property title deeds in Dubai, operates the Ejari tenancy-registration system, and issues the property-ownership letters that support real-estate investor Golden Visa applications. ICP’s guide refers to it as the land registration department.

Source · dubailand.gov.ae; ICP Golden Residency guide

See alsoGolden Visa for property investorsDubai property and residency

A GDRFA-authorised service centre in Dubai where visa and residence applications are typed and submitted. The steps on GDRFA service cards refer to them by name. Amer centres are privately operated and are not the authority itself; the decision remains with GDRFA Dubai.

Source · GDRFA Dubai service cards

See alsoDubai visit visaUAE residence visa

Privately run offices registered with an authority to type and submit applications on its systems. ICP-registered typing centres handle visa and Emirates ID applications outside Dubai; Tasheel centres are MOHRE-approved for labour transactions; Tawseel is MOHRE’s delivery service. A typing centre submits; it does not decide.

Source · ICP customer happiness centres page; MOHRE service cards; u.ae

See alsoUAE residence visaEmirates ID

The national digital identity. ICP, GDRFA, MOHRE and FTA smart services require a UAE Pass login (“This service requires you to login using UAE Pass”). Residents register with their Emirates ID; visitors have a lower-tier account with limited access.

Source · uaepass.ae; ICP service cards

See alsoEmirates ID

The federal government’s consolidated information portal. It is an official source, but it summarises the pages of other authorities and is updated on its own schedule, so where it differs from the issuing authority’s service page, the issuing authority prevails. This site cites both and shows the difference.

Source · u.ae

See alsoHow we handle conflicts between official pages

The body that licenses companies inside a free zone, keeps that zone’s company register, issues its own establishment card and runs its own residence-visa quota. Examples include IFZA, DMCC, Meydan Free Zone, RAKEZ, JAFZA, Dubai South, SPC, Shams and AFZ. ADGM and DIFC are financial free zones with their own courts and regulators; JAFZA Offshore and RAK ICC are offshore registries rather than free zones in the operating sense.

Source · Ministry of Economy and Tourism free zone registrar directory; authority sites

See alsoFree zones comparedIFZADMCC

“An official document issued in accordance with the provisions of this Law by Decree that enables a Foreigner to enter the State and stay therein for the period of permit granted thereto.” In everyday UAE usage “visa” covers both the pre-arranged entry permit and the residence permit, so a page will say which is meant.

Source · Federal Decree-Law No. 29 of 2021, Article 1

See alsoUAE visit visas overviewEntry permitResidence visa

The document ICP issues under its “Issuance of a Visa” service: “an entry permit is issued for a specific period, either for tourism, visit, or treatment, or to complete the procedures for issuing a work residency or residence for family members.” ICP states it is valid for entry within 60 days of issue and may be extended once for a similar period. For pre-arranged entry, “entry permit” and “visa” are used interchangeably; a visa on arrival is instead stamped at the border for eligible nationalities.

Source · ICP service card, Issuance of a Visa

See alsoVisit visa requirementsUAE residence visa

An entry permit for tourism or visiting, single or multiple entry, arranged by a host such as a resident relative, a hotel, a tour operator or an airline, or, for the categories the authorities list as sponsor-free, without a host. The UAE Government portal uses both “tourist visa” and “visit visa”. Nationals of some countries receive a visa on arrival instead and do not need a pre-arranged permit.

Source · u.ae visa pages; ICP and GDRFA Dubai service cards

See alsoUAE visit visas overviewVisit visa requirementsUAE visa for Indian citizens

A visit permit that allows repeated entry while it remains valid, as opposed to a single-entry permit that is used up on the first entry. The five-year multiple-entry tourist visa is a distinct product that the official pages list among the visas issued without a sponsor or host, and it carries its own financial guarantee.

Source · ICP FAQ; GDRFA Dubai service cards; u.ae

See alsoMultiple-entry visit visaFinancial guarantee

A short entry permit for passengers passing through a UAE airport to a third country, arranged through the airline before travel. Its durations, conditions and the airlines that issue it are set out on the transit visa page and checked against the official channels listed there.

Source · u.ae visa channels page

See alsoTransit visa

“An official document … that enables a Foreigner to reside in the State for the period specified in the document.” Issued by ICP, or by GDRFA Dubai for Dubai files, and linked to an Emirates ID application. The UAE Government portal describes sponsored residence as valid for one, two or three years and unsponsored long-term residence as valid for five or ten years.

Source · Federal Decree-Law No. 29 of 2021, Article 1; ICP service card; u.ae

See alsoUAE residence visaRenewal and cancellation

The person or organisation that files for and stands behind a visa: an employer, the head of a family, a tourism establishment, an educational institution or a medical facility, as ICP’s FAQ lists them. Golden, Green, Blue, retirement, virtual-work and five-year tourist visas are issued “without a sponsor / host”.

Source · ICP FAQ

See alsoFamily visa and sponsorshipSelf-sponsored residence

A residence category issued without an employer or family sponsor, so that the holder’s stay does not depend on a job or a relative. The official pages list the Golden, Green and Blue residences, the retirement residence, the virtual-work residence and the five-year tourist visa in this group. The holder still applies through ICP or GDRFA Dubai and still needs an Emirates ID.

Source · ICP FAQ; u.ae

See alsoGolden VisaResidence in the UAE

The long-term, self-sponsored residence administered by ICP, and by GDRFA Dubai for Dubai files, for investors, entrepreneurs, skilled professionals, scientists, talent, outstanding students and other categories the authorities publish. The official pages give a ten-year term for most categories and a five-year term for real-estate investors, renewable, with the right to sponsor family. Each category has its own conditions and evidence.

Source · ICP Golden Residency guide; u.ae Golden visa page

See alsoGolden Visa overviewEligibilityEligibility checker

A five-year self-sponsored residence for skilled workers, self-employed people and freelancers, and investors or partners in a UAE company, with conditions set out in ICP’s Green Residence guide and on GDRFA Dubai’s service cards. ICP states that holders “are also entitled to sponsor first-degree relatives”. It is separate from the Golden Visa and has lower thresholds.

Source · ICP Green Residence guide; u.ae Green visa page; GDRFA Dubai service cards

See alsoUAE residence visaInvestor residence visa

A ten-year self-sponsored residence category that the official pages list alongside the Golden and Green residences, administered by ICP. Its eligibility rules are stated on the ICP site and are not reproduced here until the relevant page on this site has been verified against them.

Source · ICP; u.ae

See alsoResidence in the UAE

A five-year residence for retired foreigners who meet an age or years-of-service condition and one of several financial conditions based on property, savings or annual income. At the review date the UAE Government portal and the ICP service card stated different income conditions, and Dubai applies its own figure; the residence pages show each statement with its source rather than choosing one.

Source · u.ae retirement visa page; ICP service card

See alsoResidence in the UAEInvesting in the UAE

A one-year, renewable residence for people employed by, or running, a business outside the UAE who want to live in the UAE while working remotely. GDRFA Dubai describes it as a residence permit for virtual work “without a guarantor or host inside the country for a year, subject to renewal”.

Source · u.ae; GDRFA Dubai service card

See alsoResidence in the UAE

A residence permit granted to a person who owns, or holds a share in, a UAE company (the partner visa) or who owns UAE property of the value the authority states (the property investor residence). It is distinct from the Golden Visa investor categories, which have higher thresholds and longer terms, and from the Green residence investor category.

Source · ICP and GDRFA Dubai service cards; u.ae

See alsoInvestor residence visaInvestor and partner visa (business setup)

Residence for a spouse, children or parents, sponsored by a UAE resident who meets the salary, accommodation and relationship conditions the authorities publish. Golden and Green residence holders have wider sponsorship rights than ordinary sponsored residents. Each relative’s residence is linked to the sponsor’s and is affected when the sponsor’s residence is cancelled.

Source · ICP and GDRFA Dubai service cards; u.ae

See alsoFamily visa and sponsorshipSponsor your spouseSponsor your parents

An ICP service that lets a person already in the UAE on a visit or other visa move to a new residence “without the need to leave the UAE”. A fee applies and is stated on the ICP service card. Where status is not adjusted, the applicant exits and re-enters on the new entry permit.

Source · ICP service card

See alsoUAE residence visaVisit visa extension

The time a person may remain in the UAE after a visa expires or a residence is cancelled before overstay fines begin. The UAE Government portal describes it as up to six months according to the resident category; GDRFA Dubai residence cards state sixty days; ICP’s FAQ gives thirty days for renewing an Emirates ID before late fees. Overstay is fined per day once the grace period ends, at the rate the official pages state.

Source · u.ae; GDRFA Dubai service cards; ICP FAQ

See alsoRenewal and cancellationVisit visa extension

A refundable amount a sponsor lodges when applying for a visit visa, set at different levels for single-entry, multiple-entry and five-year tourist visas. ICP states it “may be refunded … after the visa has been cancelled or after the beneficiary has exited the UAE, provided that no residency violations have been committed”. The amounts are shown on the visit pages with their source.

Source · ICP and GDRFA Dubai service cards

See alsoVisit visa requirements

Two charges of AED 10 each added to Dubai government fees on GDRFA transactions. They explain why a Dubai fee is often AED 20 higher than the federal figure for the same service. GDRFA cards also show a separate “fee inside the country” that applies when the applicant is already in the UAE.

Source · GDRFA Dubai service cards

See alsoDubai visit visa

The examination every residence applicant aged eighteen or over must pass before a residence permit is issued or renewed. It screens for communicable diseases such as HIV and tuberculosis and is conducted at approved government centres: EHS in the northern emirates, DHA in Dubai and SEHA in Abu Dhabi.

Source · u.ae

See alsoMedical fitness testUAE residence visa

The “identity card issued by Federal Authority for Identity, Citizenship, Customs and Ports Security (ICP). It is a legal requirement for all UAE citizens and residents to apply for one and carry it with them at all times.” It carries a fifteen-digit identity number, biometrics are taken from age fifteen, and the card is cancelled automatically when the residence visa is cancelled. Residence and Emirates ID are applied for together.

Source · u.ae Emirates ID page; ICP

See alsoEmirates ID

Two different cards share the name. The immigration establishment card is the ICP or GDRFA file that lets a company sponsor residence visas. The MOHRE establishment card is the labour file that registers “the establishment’s owners and authorized signatories, sample of their signatures, details of the establishment’s business activity, and location”; MOHRE requires a copy of the ICP card to open it. Free zone companies obtain the equivalent through their free zone authority.

Source · MOHRE service card; ICP

See alsoUAE company formationInvestor and partner visa

MOHRE’s authorisation for a person to work for a mainland employer. “Labour card” is the older term and still appears on some official pages; the current term is work permit, of which MOHRE lists thirteen types, with recruitment and transfer permits valid for two years. The UAE Government portal notes that working without a work permit is an offence under Article 6 of Federal Decree-Law No. 33 of 2021. Free zone employees receive the equivalent from their free zone authority.

Source · MOHRE; u.ae work permits page

See alsoUAE residence visaMOHRE

MOHRE classifies occupations into nine levels: levels 1–2 require a bachelor’s degree or higher, 3–4 a diploma, 5 a high-school certificate and 6–9 no certificate. The MOHRE card states that “workers who earn less than AED 4000 per month or who do not possess a degree are not considered skilled.” The level affects Green residence eligibility and some family-sponsorship conditions.

Source · MOHRE service card

See alsoFamily visa and sponsorshipGreen visa

The process by which the Ministry of Foreign Affairs “certifies the authenticity of the signatures and seals on documents issued within or outside the United Arab Emirates”. Foreign documents such as marriage, birth and degree certificates are usually attested in the country of issue, then by the UAE mission there, then by MOFA in the UAE. Digital attestation is available for eligible UAE-issued digital documents.

Source · mofa.gov.ae attestation page

See alsoSponsor your spouseGolden Visa requirements and documents

Dubai’s tenancy-contract registration system, run by the Dubai Land Department. The UAE Government portal states that an office lease “must be registered with Ejari” for a Dubai mainland licence, and a registered tenancy is also commonly required as proof of accommodation when sponsoring family in Dubai.

Source · u.ae; Dubai Land Department

See alsoMainland company setupFamily visa and sponsorship

A company licensed by an emirate’s economic department, such as DET in Dubai, ADDED in Abu Dhabi or SEDD in Sharjah, and formed under the Commercial Companies Law. A mainland company may trade anywhere in the UAE and with government bodies, and sponsors its staff through MOHRE and ICP or GDRFA.

Source · u.ae business setup pages; Federal Decree-Law No. 32 of 2021

See alsoMainland company setupMainland vs free zone

A designated area with its own authority that licenses and registers companies, keeps its own register, issues its own establishment card and runs its own visa quota under its own rules. Free zone companies are generally licensed to operate within the zone and internationally; operating in the mainland requires a branch, a dual licence or a mainland distributor, depending on the emirate. Free zone persons are within the scope of corporate tax and may qualify for the 0% rate on qualifying income.

Source · Ministry of Economy and Tourism; Ministry of Finance corporate tax FAQ; authority sites

See alsoFree zones comparedBusiness setup finder

A company registered with an offshore registry such as RAK ICC or JAFZA Offshore, typically to hold assets, shares or property, or to conduct business outside the UAE. It is not licensed to carry on business in the UAE mainland, and its visa and banking position differs from that of a free zone or mainland company. The offshore page sets out the caveats.

Source · RAK ICC; JAFZA Offshore

See alsoOffshore structures

The licence issued by an emirate’s economic department or by a free zone authority that permits a company to carry on the activities listed on it. The Ministry of Economy and Tourism lists six mainland types: industrial, commercial, professional, tourism, agricultural and crafts. The trade name is registered by the economic department; a trademark is a separate registration with the Ministry of Economy and Tourism.

Source · u.ae

See alsoMainland company setupUAE company formation

The first stage of mainland licensing. It “means that the UAE Government has no objection for the business to be established … It does not, however, grant the authority to run or practice the business activity.” The licence itself follows once the trade name, memorandum, premises and any external approvals are in place.

Source · u.ae business setup steps page

See alsoMainland company setup

The constitutional documents of a company: who owns it, how it is managed and what it may do. For mainland companies, Federal Decree-Law No. 32 of 2021 requires that the memorandum “be drafted in the Arabic language and attested by the Competent Authority; otherwise … null and void”. Free zones issue their own memorandum and articles templates, often signed electronically.

Source · Federal Decree-Law No. 32 of 2021, Article 14; free zone authority sites

See alsoMainland company setupFree zones compared

The most common mainland legal form. Shareholders’ liability is limited to their capital contribution, and the company is a separate legal person. A single owner may form a one-person limited liability company. Other mainland forms include public and private joint stock companies, partnerships and branches of foreign companies.

Source · Federal Decree-Law No. 32 of 2021; u.ae

See alsoMainland company setup

A free zone company with a single shareholder, whether an individual or a corporate body. The name is used by most free zones; some use their own variant. Liability is limited to the share capital and the company is a separate legal person registered with the free zone authority rather than with an economic department.

Source · Free zone authority sites

See alsoFree zones comparedIFZA

A free zone company with two or more shareholders. The suffix varies by zone: FZCO and FZC are the most common, and some zones use FZ-LLC for both single and multiple shareholders. The distinction from an FZE is the number of shareholders, not the rights of the company.

Source · Free zone authority sites

See alsoFree zones comparedDMCC

An extension of an existing company, foreign or UAE, registered in the mainland or in a free zone. A branch is not a separate legal person; the parent remains liable for it, and it may only carry on the parent’s activities. The UAE Government portal states that the former requirement for a foreign branch to appoint a local service agent “has been eliminated” by Federal Decree-Law No. 26 of 2020.

Source · u.ae; Federal Decree-Law No. 26 of 2020

See alsoMainland company setupLocal service agent

A UAE national historically appointed by a foreign branch or a wholly foreign-owned civil establishment under an attested agency contract, without holding shares. The UAE Government portal says the requirement for branches has been eliminated, while its mainland steps page still lists an attested agent contract for certain wholly non-GCC-owned civil establishments. Whether an agent is required in your case depends on the emirate and the legal form, and should be confirmed with the economic department.

Source · u.ae (two pages that differ); Federal Decree-Law No. 26 of 2020

See alsoMainland company setup

A licence issued by an emirate’s economic department that allows a free zone establishment to operate in the mainland without forming a separate mainland company. Abu Dhabi offers it through ADDED; Dubai’s equivalent is the branch licence or permit that DET issues to free zone establishments under Dubai Executive Council Resolution No. 11 of 2025.

Source · ADDED; Dubai Executive Council Resolution No. 11 of 2025

See alsoMainland vs free zone

The natural person who ultimately owns or controls a company, whom every UAE registrar must identify and record. DMCC, for example, records “individuals with 25% or more ownership or control”. UBO declarations are required at incorporation and must be kept current.

Source · DMCC; Ministry of Economy and Tourism

See alsoDMCCFree zones compared

Rules that “require companies on the mainland and free zones … that carry out any of the ‘Relevant Activities’, to maintain an adequate ‘economic presence’ in the UAE”, with an annual notification and report due within twelve months of the financial year end. The Ministry of Finance page lists a 2024 Cabinet resolution among the instruments; its effect on filing obligations for recent financial years is not stated on the pages we read and should be confirmed with the Ministry of Finance before relying on any claim that ESR no longer applies.

Source · Ministry of Finance ESR page; u.ae

See alsoCorporate tax and VAT

The federal tax on business profits under Federal Decree-Law No. 47 of 2022, administered by the FTA. The UAE Government portal states a 0% rate on taxable income up to AED 375,000 and 9% above it, with a different rate for large multinationals under the Pillar Two rules. All taxable persons, including free zone persons, must register with the FTA and file a return for each tax period.

Source · u.ae corporate tax page; Ministry of Finance FAQ

See alsoCorporate tax and VATQualifying Free Zone Person

Introduced on 1 January 2018 at a rate of 5%. The FTA states that a business must register if its taxable supplies and imports exceeded AED 375,000 in the previous twelve months or will exceed it in the next thirty days; voluntary registration is available above AED 187,500. Non-resident businesses making taxable supplies in the UAE may have to register regardless of the threshold.

Source · u.ae; FTA registration guidance

See alsoCorporate tax and VAT

The number the FTA issues to a business on registration for VAT or corporate tax. It appears on tax invoices and returns. Branches register under the parent’s single TRN, and a natural person’s sole establishments share one TRN.

Source · FTA FAQs

See alsoCorporate tax and VAT

A free zone company that meets the FTA’s conditions and therefore pays “0% on its Qualifying Income, and 9% on its Taxable Income that is not Qualifying Income”. The FTA guide states that a QFZP is not entitled to the 0% band on the first AED 375,000 that applies under the standard rules, must keep audited financial statements and adequate substance in the zone, and loses the status for the current and four following tax periods if it fails the conditions.

Source · FTA Corporate Tax Guide on Free Zone Persons (CTGFZP1)

See alsoCorporate tax and VATFree zones compared

A free zone that a Cabinet decision treats as outside the UAE for certain VAT purposes, mainly the movement of goods. Being in a designated zone does not remove the obligation to register for VAT; the FTA states that registration “depends on the nature of the activities”. Designated zone status is a VAT concept and is separate from qualifying free zone status for corporate tax.

Source · FTA VAT FAQ

See alsoCorporate tax and VAT