Opening a branch of a foreign company in Dubai
A branch lets an existing company operate in the UAE under its own name, without forming a new legal entity.
How a branch works
A branch is an extension of the parent company. It carries the parent's name, performs activities the parent already carries out, and the parent is fully liable for its obligations. Branches can be registered on the mainland or in most free zones.
Requirements
- The parent must have been operating for a period set by the authority, often at least two years
- Attested parent documents: certificate of incorporation, articles, a board resolution to open the branch and appoint a branch manager, and recent financial statements
- A power of attorney for the branch manager
- A registered office in the UAE
Branch or subsidiary?
A branch is simpler where the parent wants direct control and a single set of accounts. A subsidiary limits liability to the UAE company and can be easier for local banking and contracts. For tax, a branch may create a permanent establishment of the parent; the UAE corporate tax treatment and the treaty position at home should be reviewed together.
Common questions
Can a branch sponsor visas?
Yes, on the same basis as other companies in its jurisdiction.
Does a branch pay UAE corporate tax?
A UAE branch of a foreign company is generally taxable in the UAE on the profits attributable to it.
Official sources
We check our guidance against these official sources. Always confirm current fees and rules before acting.