The short answer
A subsidiary is a new UAE company that your company owns, with its own liabilities. A branch is your company itself operating in Dubai: the Federal Tax Authority (FTA) says a UAE branch is not a separate juridical (legal) person, and Meydan Free Zone says the parent is directly exposed to the branch's liabilities. Both can be licensed in a Dubai free zone such as Meydan or IFZA, and both start with your parent company's papers, legalised through the steps the UAE Ministry of Foreign Affairs (MoFA) sets out.
Pick a branch to carry on the same business under your own name. Pick a subsidiary to keep UAE risks away from the parent, run different activities or bring in a partner later.
Key takeaways
- A branch is your parent company itself in Dubai: the FTA says UAE branches are not separate juridical persons. A subsidiary is a separate UAE entity, so its liabilities stay with it (Meydan Free Zone).
- Meydan and IFZA both register branches of foreign companies. Meydan says a branch must conduct the same activities as the parent, and IFZA that its activity must be consistent with the parent's; a subsidiary can choose its own.
- For corporate tax, the FTA treats a foreign company's branch registered in a free zone as a Free Zone Person, and FTA Decision No. 3 of 2024 gives a Free Zone Person, like a new subsidiary, three months from establishment to apply to register. A foreign company with a permanent establishment outside a free zone, such as a mainland branch, has six months.
- Parent papers issued abroad go through three steps: your home foreign ministry, the UAE embassy or consulate, then MoFA in the UAE, which charges AED 2,000 per commercial document (MoFA FAQ, checked 27 October 2026).
- With us, a branch and a subsidiary owned by your company are quote-only: send your business activity and visa count on WhatsApp for an itemised written quote.
What does a branch or a subsidiary cost with us?
A branch of your company and a subsidiary owned by your company are quote-only with us, because the zone, the activities, the parent's documents and the number of visas all change the total. Send your business activity and visa count on WhatsApp and you get an itemised written quote.
If you will own the Dubai company yourself, as a person rather than through your company, our packages apply. As of October 2026, read the Meydan column or the IFZA column; the two are separate packages and are never added together.
| Package | Meydan | IFZA |
|---|---|---|
| Standard | AED 23,136 | AED 23,436 |
| Licence, flexi-office address, one residence visa, establishment card, medical test, Emirates ID and corporate tax registration. | ||
| Premium | AED 28,136 | AED 28,436 |
| Company, one residence visa and business bank account opening assistance (a digital business account), plus help with one personal account and a digital company stamp. | ||
- Both totals include our professional service fee at its promotional rate of AED 2,000 (regularly AED 3,500). If the promotion ends, the totals change.
- 0% personal income tax. Corporate tax is 9% only on profit above AED 375,000, and registration is included in every package from Standard upward.
- Bank account opening is subject to each bank's KYC, compliance review and final approval. We prepare the file, pre-check it against the bank's requirements, and if one bank declines we apply to the next.
- No professional service fee on licence renewals; government and authority fees still apply.
For the steps of registering a Dubai company from abroad, see our guide to company registration in Dubai, and for every price line, our business setup cost guide.
What is the difference between a branch and a subsidiary in Dubai?
The difference between a branch and a subsidiary in Dubai is legal personality: a subsidiary is a new UAE entity your company owns, while a branch is your company itself, registered to work in Dubai. The parent company is the company abroad that opens the branch or owns the subsidiary.
The FTA's corporate tax FAQ says UAE branches of a domestic or foreign company are an extension of their parent or head office, not separate juridical persons. A juridical person is a legal person other than an individual, such as a company. Meydan Free Zone's branch and subsidiary guide (updated 17 September 2026) adds that "subsidiary" describes the link to the parent, not a legal form: at Meydan the two legal types are an LLC and a branch.
A free zone is a business area with its own licensing authority, such as Meydan Free Zone or IFZA in Dubai. A Free Zone Person, in the UAE Corporate Tax Law, is a juridical person incorporated, established or registered in a free zone, including a branch of a foreign company registered there. The table sets the two routes side by side; each row comes from the page named in it, checked on 27 October 2026.
| Branch | Subsidiary | Source | |
|---|---|---|---|
| Legal person | Not a separate legal person; an extension of the parent | A separate UAE entity, often set up as an LLC (limited liability company) | FTA FAQ, Meydan |
| Who carries the debts | The parent is directly exposed to the branch's debts, penalties and lawsuits | The subsidiary answers for its own obligations, unless the parent has agreed to cover them | Meydan |
| Name | Works under the parent company's name | Its own name and brand | Meydan, DWTC |
| Owners | Owned 100% by the parent | Can have several shareholders | Meydan |
| Activities | Within the parent's activities: the same activities at Meydan, consistent with the parent's at IFZA | Its own activities, as its licence allows | Meydan, IFZA |
| UAE corporate tax | In a free zone, the FTA treats the registered branch as a Free Zone Person, with the parent as its foreign permanent establishment; on the mainland, the branch is the parent's permanent establishment | A UAE resident company, taxed in its own right | FTA Free Zone Persons guide, FTA: non-residents, FTA: residents |
| Tax registration deadline | Free zone branch: three months from establishment (Article 3); mainland branch: six months from the date the permanent establishment exists (Article 4) | Three months from incorporation (Article 3) | FTA Decision No. 3 of 2024, FTA Free Zone Persons guide |
| Bank account | Opened under the parent company's identity | Opened as an independent entity | Meydan |
| Switching later | Turning a branch into a subsidiary means dissolving the branch and incorporating a new entity, then moving contracts, licences and bank accounts | The company stays in place; IFZA's checklist says its corporate shareholder requirements also apply to a share transfer to a new corporate shareholder | Meydan, IFZA checklist |
For the free zone legal forms themselves, see our guide to FZE, FZCO and FZ-LLC, which also covers a company as a shareholder.
Which free zones let a foreign company open a branch or a subsidiary?
Meydan and IFZA in Dubai both let a foreign company register a branch or own a free zone company, and DWTC, DMCC, SPC Free Zone and RAKEZ also list branches of foreign companies on their own websites. Each row says what the authority's page said when we read it on 27 October 2026. We quote every zone on request.
| Free zone | Emirate | What its own page says | Page date |
|---|---|---|---|
| Meydan Free Zone | Dubai | Supports both a branch and a subsidiary. A branch must conduct the same activities as the foreign head office; an LLC can run different ones, with up to three activity groups on one licence. The papers issued are a certificate of formation, business licence, share register and an addendum to the memorandum and articles. Branch vs subsidiary, Branch guide | 17 Sep 2026; 22 May 2026 |
| IFZA | Dubai | Foreign incorporated companies may register a branch, but its activity must be consistent with the parent's. IFZA companies are incorporated as FZCOs, and a company can be a shareholder, with its own document list. Licence types, Documents | Published 21 Nov 2022; 1 Apr 2026 |
| Dubai World Trade Centre (DWTC) Free Zone | Dubai | A foreign branch lets a company established outside the UAE keep 100% ownership and work under the parent's name; it is a legally dependent part of the parent and conducts all or some of the same operations. An FZE has one shareholder, who can be a person or a company. Company types | No date shown |
| DMCC | Dubai | Offers branch office setup and describes a branch as an extension of the parent company, with the parent bearing full liability, and a subsidiary as a separate legal entity with its own liabilities. Open a branch | No date shown |
| SPC Free Zone | Sharjah | Licenses a branch of a local or foreign parent, with no separate legal identity, and a subsidiary owned by an existing local or foreign company. It asks for parent company documents for both. Business setup | No date shown |
| RAKEZ | Ras Al Khaimah | Lists a branch of a foreign company, for companies incorporated outside the UAE, next to its FZ-LLC with 1 to 50 shareholders. Legal entities | Site updated 30 Dec 2025 |
| Mainland (for comparison) | Dubai | The UAE government portal lists an initial approval for a foreign entity branch from the Ministry of Economy and Tourism among the mainland steps, and says foreign investors first need approval from the General Directorate of Residency and Foreigners' Affairs. The Ministry's own branch pages did not load when we checked, so we leave out the fees and agent rules other guides quote. u.ae: mainland steps | 27 Oct 2026 |
For the mainland route, see our Dubai mainland licence guide. To compare zones, read our UAE free zone licence guide, the Dubai free zone licence page and our pages on Meydan Free Zone and IFZA. To sell in the UAE mainland, a free zone company generally works through a licensed mainland distributor or its own mainland branch or company, unless it obtains the required mainland licences or approvals, u.ae says.
Which parent company documents do you need, and how are they legalised?
A Dubai free zone asks for your parent company's founding papers, a board decision approving the branch or subsidiary, and proof of who owns the parent, right up to the people who ultimately own it. Meydan lists these documents for a branch; IFZA lists them for a company shareholder in its 2026 guide, and for a branch too in its older checklist:
- Certificate of incorporation or formation of the parent (Meydan, IFZA)
- Memorandum and articles of association, or the equivalent founding documents (Meydan, IFZA)
- Certificate of incumbency, or the equivalent in your country (Meydan)
- A board or shareholder resolution approving the branch or subsidiary (Meydan provides a template) (Meydan, IFZA)
- A valid trade licence, or the equivalent (IFZA)
- Ownership papers for every layer, if the parent itself has corporate shareholders (Meydan)
- Passport copy and digital photo of every shareholder and the general manager of the parent (IFZA)
- An application form with the ultimate beneficial owners (UBOs), the people who ultimately own or control the company (IFZA)
Lists from: Meydan branch guide (updated 22 May 2026), IFZA document guide (corporate shareholders, 1 April 2026), IFZA checklist (corporate shareholders and branches, 2021 file)
Documents issued outside the UAE go through three steps, as the UAE Ministry of Foreign Affairs FAQ sets them out: attestation by the foreign ministry of the country that issued them, then by the UAE embassy or consulate in that country (applied for through MoFA's online channels), then by MoFA in the UAE through its website or app. Attestation is the official stamp that confirms a document and its signatures are genuine.
MoFA asks for originals in English or Arabic, or an official translation, and will not attest laminated documents. Its list of commercial documents includes board decisions, trade licences, memorandums and company branch registration, and it charges AED 2,000 per commercial document. Each UAE embassy or consulate may have its own procedures, MoFA says, so check the mission's own page.
The UAE is not on the Hague Conference (HCCH) status table of Apostille Convention parties as of 27 October 2026, and MoFA's FAQ describes the embassy route. The free zones word it differently: Meydan says documents may need to be notarised, legalised or apostilled depending on your country, and IFZA's checklist (a 2021 file) says a board resolution from a company incorporated outside the UAE is notarised in the country of origin, then attested by the UAE Embassy. Ask your free zone which steps each document needs before you start.
IFZA's document guide suggests starting attestation early, as it can take 2 to 3 weeks. For the beneficial owner declaration itself, see our UBO declaration guide.
How is a Dubai branch or subsidiary taxed in the UAE?
A Dubai subsidiary is taxed as a UAE resident company in its own right, a foreign company's branch registered in a free zone is treated as a Free Zone Person, and a mainland branch is taxed as the parent's permanent establishment on the income that belongs to it. The FTA treats a company incorporated under UAE law, on the mainland or in a free zone, as a resident juridical person.
Article 1 of Federal Decree-Law No. 47 of 2022, the Corporate Tax Law, includes "a branch of a Non-Resident Person registered in a Free Zone" in its definition of a Free Zone Person, and Article 11 counts a Free Zone Person as a resident person. The FTA's Free Zone Persons guide (CTGFZP1, May 2024) says a foreign company's registered branch in a free zone is a Free Zone Person, with the foreign parent "being considered as a Foreign Permanent Establishment".
A permanent establishment (PE) is a fixed place in the UAE through which a foreign company carries on all or part of its business. The FTA's PE page lists a place of management, a branch and an office among its examples, "subject to the fixed place of business requirements". For a foreign company, the FTA taxes the income attributable to its UAE PE. The FTA's FAQ adds that merely earning UAE-sourced income does not, by itself, require a foreign company to register or pay corporate tax.
What follows is what the FTA publishes, not advice. Check your own position with a licensed tax adviser.
When must each one register for corporate tax?
FTA Decision No. 3 of 2024 has set the deadlines for applying to register since 1 March 2024. The decision (the FTA's unofficial English translation) and the FTA's release on it give these deadlines for entities set up on or after that date:
| Who | Deadline to apply for registration | Where in the decision |
|---|---|---|
| A subsidiary incorporated in the UAE, free zones included | Three months from incorporation, establishment or recognition | Article 3 |
| A foreign company's branch registered in a free zone (a Free Zone Person under the Corporate Tax Law) | Three months from establishment or recognition | Article 3 |
| A foreign company with a permanent establishment outside a free zone, such as a mainland branch | Six months from the date the permanent establishment exists | Article 4 |
| A foreign company with a nexus in the UAE, which the FTA's pages link to income from UAE property | Three months from the date the nexus is established | Article 4 |
| A company incorporated abroad but effectively managed and controlled in the UAE | Three months from the end of its financial year | Article 3 |
Article 6 of the decision says late applications bring administrative penalties under Cabinet Decision No. 75 of 2023. The FTA's Free Zone Persons guide treats a foreign company's free zone branch as a Free Zone Person, a category Article 3 names in its three-month row. The guide adds that a foreign company whose free zone branch earns only UAE-sourced income and has no permanent establishment, for example because it does only preparatory or auxiliary work, does not need to register.
Free zone entities have extra rules of their own: the FTA's corporate tax FAQ has a separate section on free zones, and the FTA's Free Zone Persons guide sets them out in full. Those conditions are detailed, so we do not quote a rate for either route here; our UAE corporate tax guide covers them. Your home country may also tax the branch's profits or the dividends a subsidiary pays, so check with a licensed adviser in your country.
If you own the company personally
For a free zone company you own yourself under our Standard package, AED 23,136 at Meydan or AED 23,436 at IFZA: 0% personal income tax. Corporate tax is 9% only on profit above AED 375,000, and registration is included in every package from Standard upward. The UAE does not levy income tax on individuals (u.ae), and the corporate tax threshold is set by Cabinet Decision 116 of 2022 (Ministry of Finance).
Can a branch or subsidiary sponsor visas and open a bank account?
A Dubai free zone branch or subsidiary can sponsor residence visas once it is registered. Meydan's branch guide says a registered branch can start residence visas for you and your employees, and IFZA's expansion guide (20 August 2025) lists investor visas for shareholders and directors, employee visas and dependant visas once the company is registered.
The new entity also needs an establishment card. GDRFA Dubai, Dubai's General Directorate of Residency and Foreigners Affairs, says private sector and free zone businesses get this card with information about the business on it; our establishment card guide explains where it fits. For the visa steps in order, see our guide to Dubai residence through your own company.
The bank account follows the legal form. Meydan's branch guide says a branch opens its account under the parent company's identity and a subsidiary opens one as an independent entity, so either way the parent's papers end up in the bank's file. As one example, Emirates NBD's online business account page lists a valid trade licence, the attested memorandum, articles and board resolution, ID for all shareholders and partners, and a tenancy contract, and asks for six months of bank statements from the company, or from the partner if the company is new. Its online route is for sole proprietors and single-layer companies whose ultimate owners are individuals, with at least one UAE-resident signatory; a company owned by another company, such as a subsidiary or a branch of your parent, applies through a separate link on the same page.
Bank account opening is subject to each bank's KYC, compliance review and final approval. We prepare the file, pre-check it against the bank's requirements, and if one bank declines we apply to the next. Keep the ownership chain you gave the free zone ready for the bank too.
How does the timeline work for a new free zone branch?
A parent company opening a free zone branch runs three clocks: the legalisation of its papers, the licence, and the FTA registration window. The worked example below follows one made-up company through them, using the official figures in this guide.
Example: A software company abroad opens a Meydan branch on 15 January 2027
The company is hypothetical, not a client. Its dates are invented to show how the rules work.
- 1
Why a branch
The company sells the same software support it already sells at home and wants to invoice Gulf clients in its own name. Meydan requires a branch to conduct the parent's activities (IFZA: consistent with them), which suits it, so it picks a branch at Meydan.
- 2
The papers
It sends four documents: its certificate of incorporation, articles of association, certificate of incumbency and a board resolution. Each goes to its home foreign ministry, then the UAE embassy there, then MoFA in the UAE. If all four pass through the UAE step, MoFA's charge comes to AED 8,000, four documents at AED 2,000 each. MoFA notes that a commercial contract may count as more than one document, so the charge can be higher, and the home ministry and the embassy set their own charges.
- 3
The licence and the tax clock
Its branch is registered at Meydan on 15 January 2027. The FTA's Free Zone Persons guide treats a foreign company's registered free zone branch as a Free Zone Person, so FTA Decision No. 3 of 2024 gives it three months, to 15 April 2027, to apply for corporate tax registration.
- 4
The subsidiary alternative
A Meydan LLC formed on 15 January 2027 instead has the same three months from incorporation, to 15 April 2027. The difference is elsewhere: the LLC would have its own name and could choose its own activities.
- 5
Visas and the bank
With the licence issued, the branch applies for its establishment card and then a residence visa for its manager. Its bank account opens under the parent company's identity, so the bank sees the same parent papers the free zone saw.
Your own dates will differ. For a free zone branch or subsidiary, the FTA counts the three months from the date of establishment, so plan the tax registration alongside the licence.
Branch or subsidiary: which fits your plan?
A branch fits a company that wants to carry on its existing business in Dubai under its own name, and a subsidiary fits one that wants separate liability, different activities or room for new shareholders. Match your plan to a row below.
| Your plan | Usual fit | Why |
|---|---|---|
| Test the market with the services you already sell | Branch | A branch works under the parent's name and within the parent's activities (Meydan, IFZA, DWTC). |
| Keep UAE risks away from the parent's assets | Subsidiary | Liability stays with the subsidiary; with a branch, the parent is directly exposed (Meydan). |
| Run activities the parent does not run | Subsidiary | A branch must stay within the parent's activities (Meydan; IFZA: consistent with them); a subsidiary can choose its own. |
| Bring in a local or regional partner later | Subsidiary | A subsidiary can have several shareholders; a branch belongs 100% to the parent (Meydan). |
| Keep the option to change structure | Decide at the start | Meydan says turning a branch into a subsidiary means dissolving the branch and forming a new entity. |
Not sure? Send us your parent company's activities and your plans for the next two years, and we set out both routes in one written quote. For the full setup journey, read our guide to setting up a business in Dubai, and to check a UAE company from abroad, our Dubai company registry guide.
Frequently asked questions
Each answer below is a short version of a section above, based on the same official sources.
Can a foreign company open a branch in Dubai?
Yes, a company incorporated outside the UAE can open a branch in a Dubai free zone. IFZA says foreign incorporated companies may register a branch, DWTC Free Zone lists a foreign branch, and Meydan Free Zone supports both branches and subsidiaries. On the mainland, the UAE government portal lists an initial approval for a foreign entity branch from the Ministry of Economy and Tourism. The branch works under the parent company's name, and Meydan requires a branch to conduct the parent's activities (IFZA: consistent with them).
What is the difference between a branch and a subsidiary in the UAE?
A branch is your company itself working in the UAE, while a subsidiary is a separate UAE company your company owns. The FTA says UAE branches are an extension of their parent and not separate juridical persons, and Meydan Free Zone says the parent is directly exposed to a branch's debts. A subsidiary has its own liabilities and its own name, can run its own activities and, Meydan Free Zone notes, can have several shareholders.
Can a foreign company own 100% of a Dubai free zone company?
Yes. The UAE government portal, u.ae, says free zone companies can be fully owned by foreign investors (checked 27 October 2026), and DWTC Free Zone says a foreign branch lets the parent keep 100% ownership. To sell in the UAE mainland, u.ae says a free zone company generally works through a licensed mainland distributor or its own mainland branch or company, unless it obtains the required mainland licences or approvals.
How much does it cost to set up a branch office in Dubai?
The cost of a Dubai branch depends on the zone, the activities, the office, the parent's documents and the number of visas, so we quote each one. Send your business activity and visa count on WhatsApp and you get an itemised written quote. One official charge to plan for: MoFA attests commercial documents at AED 2,000 each in the UAE, and notes that a commercial contract may count as more than one document (checked 27 October 2026). If you will own the company personally instead, our Standard package, company and one residence visa, is AED 23,136 at Meydan or AED 23,436 at IFZA.
Does a branch of a foreign company pay UAE corporate tax?
A branch of a foreign company falls under UAE corporate tax. The FTA's Free Zone Persons guide treats a foreign company's branch registered in a free zone as a Free Zone Person, and FTA Decision No. 3 of 2024 gives a Free Zone Person three months from establishment to apply to register. A mainland branch is the parent's permanent establishment, with six months from the date it exists. The guide adds that a foreign company whose free zone branch earns only UAE-sourced income and has no permanent establishment, for example because it does only preparatory or auxiliary work, need not register. Your home country may tax the branch's profits too, so check with a licensed tax adviser.
Which parent company documents need attestation for the UAE?
Free zones usually ask for the parent's certificate of incorporation, memorandum and articles, a board resolution approving the branch or subsidiary, a certificate of incumbency or trade licence, and ownership papers up to the beneficial owners. MoFA says documents issued abroad are attested by the issuing country's foreign ministry, then the UAE embassy or consulate there, then MoFA in the UAE, which charges AED 2,000 per commercial document. Ask your free zone which documents need which steps.
Can a branch in a Dubai free zone sponsor residence visas?
Yes. Meydan Free Zone's branch guide says that once a branch is registered you can start residence visas for yourself and your employees. The branch also needs an establishment card, which GDRFA Dubai issues to private sector and free zone businesses with information about the business on it.
Does a branch have to carry out the same activities as its parent company?
Yes, at Meydan, IFZA and DWTC Free Zone. Meydan Free Zone says a branch must conduct the same activities as the foreign head office, IFZA says a branch's activity must be consistent with the parent's, and DWTC Free Zone says a foreign branch conducts all or some of the same operations. If you want different activities in Dubai, a subsidiary can choose its own.
Branch or subsidiary? Get both routes in one quote
Send your business activity and visa count on WhatsApp and you get an itemised written quote.
We usually reply within a couple of hours.
Sources and how we checked
Every official source used in this guide is listed below with the date the page itself shows, and each was checked on 27 October 2026.
How we checked: each rule was read on the authority's own website on 27 October 2026. Rules change, so check the source before you file or apply.
- FTA: Decision No. 3 of 2024 on the registration timeline for corporate tax (unofficial translation) (issued 22 February 2024, in force 1 March 2024; checked 27 October 2026)
- FTA: New decision on specified timeframes for corporate tax registration (page updated 28 February 2024; checked 27 October 2026)
- FTA: Corporate tax FAQs (branches, foreign persons, free zones) (page updated 22 May 2024; checked 27 October 2026)
- FTA: Permanent establishment (page updated 6 May 2024; checked 27 October 2026)
- FTA: Resident juridical person (page updated 6 May 2024; checked 27 October 2026)
- FTA: Basis of taxation, non-residents (page updated 6 May 2024; checked 27 October 2026)
- FTA: Corporate Tax Guide on Free Zone Persons, CTGFZP1 (PDF) (May 2024; checked 27 October 2026)
- Ministry of Finance: Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (unofficial translation, PDF) (no date shown in the file; checked 27 October 2026)
- UAE Ministry of Foreign Affairs: FAQs (attestation) (no date shown; checked 27 October 2026)
- HCCH: Apostille Convention status table (no date shown; checked 27 October 2026)
- Meydan Free Zone: Open a branch office in Dubai free zone (updated 22 May 2026; checked 27 October 2026)
- Meydan Free Zone: Branch vs subsidiary in the UAE (updated 17 September 2026; checked 27 October 2026)
- IFZA: How to get your free zone license with IFZA (published 21 November 2022; checked 27 October 2026)
- IFZA: Documents required for remote company setup in Dubai (published 1 April 2026; checked 27 October 2026)
- IFZA: Shareholder, corporate shareholder and branch registration requirements (PDF) (file dated 2021 in its name; checked 27 October 2026)
- IFZA: Expand your global SME to a Dubai free zone (published 20 August 2025; checked 27 October 2026)
- DWTC Free Zone: Company types (no date shown; checked 27 October 2026)
- DMCC: Open a branch (no date shown; checked 27 October 2026)
- SPC Free Zone: Business setup in Sharjah free zone (no date shown; checked 27 October 2026)
- RAKEZ: Business types and legal entities (site updated 30 December 2025; checked 27 October 2026)
- u.ae: Steps to start a business on the mainland (updated 27 October 2026; checked 27 October 2026)
- u.ae: Running a business in a free zone (updated 27 October 2026; checked 27 October 2026)
- u.ae: Other taxes (income tax) (updated 30 March 2026; checked 27 October 2026)
- Ministry of Finance: Corporate tax threshold, Cabinet Decision 116 of 2022 (release of 1 February 2023; checked 27 October 2026)
- Emirates NBD: Open a business bank account online (no date shown; checked 27 October 2026)
- GDRFA Dubai: Establishment card for institutions in the private sector or free zone (no page date; site footer shows 27 October 2026; checked 27 October 2026)