A General Trading License (GTL) is a commercial permit issued by Dubai’s Department of Economy and Tourism (DET) for mainland companies, or by a free zone authority, that allows a single business entity to import, export, distribute, and sell multiple unrelated product categories under one license. Unlike a specific trading license that restricts your business to one product type, a GTL gives you the flexibility to trade across electronics, textiles, foodstuffs, building materials, and more without amending your license each time you add a new product line.
Key Takeaways
- A GTL covers trade in virtually any legally permitted goods in the UAE under a single license, eliminating the need for separate permits per product category.
- On the mainland, GTL carries an additional DET activity fee of AED 15,000 per year. This charge does not apply to standard specific trading licenses, making it the biggest cost differentiator between the two.
- Absolutely prohibited goods (narcotics, counterfeits, wildlife products) cannot be traded under any license. Regulated goods like pharmaceuticals and alcohol require separate approvals on top of the GTL.
- Since Federal Decree-Law No. 32 of 2021, 100% foreign ownership of GTL companies is permitted on both mainland and free zone structures, with no UAE national partner required.
- vOffice Dubai company registration packages start from USD 8,000 (free zone) and USD 12,500 (mainland), covering visa, MOA, office, and call answering.
What Is a General Trading License in Dubai?
A General Trading License is the broadest commercial license category available to trading businesses in Dubai. It authorizes a company to buy, sell, import, export, and distribute across multiple product categories with a single registration. You can shift your product mix as market conditions change without needing to reapply for a new permit.
Dubai’s wholesale and retail trade sector reached AED 86.9 billion in the first three quarters of 2025, contributing roughly 25.9% of the city’s GDP. The emirate’s port infrastructure, including Jebel Ali Port (the largest container port in the Middle East), its airports, and its network of bonded warehouses, makes it one of the world’s most practical bases for a trading business. For international investors, particularly those from Southeast Asia, the combination of 100% foreign ownership, no personal income tax, and world-class logistics creates a compelling case for entry.
For a broader view of what it takes to build a business here, vOffice’s guide to business opportunities in Dubai covers the sectors with the strongest growth trajectory.
What Activities Are Permitted Under a Dubai General Trading License?
A GTL covers an extensive range of goods and trading activities. Here are the main categories that fall within standard GTL scope without requiring additional regulatory approvals.
Consumer Goods
Electronics, electrical appliances, garments and textiles, furniture, household items, toys, accessories, and personal care products (provided they meet UAE labeling and safety standards) are all covered. A single GTL company can stock and trade across all of these simultaneously.
Industrial and Commercial Goods
Machinery, industrial components, construction materials, standard automotive parts, packaging materials, and commercial equipment are within scope. GTL is well-suited for B2B distributors supplying manufacturers, contractors, and wholesale buyers.
Food and Non-Alcoholic Beverages
Packaged food products, fresh produce, spices, condiments, and non-alcoholic beverages are tradeable under a GTL. Certain food categories require Dubai Municipality certification or halal labeling compliance, but the core license remains GTL.
Import, Export, and Re-Export
One of the most commercially powerful features of a Dubai GTL is full access to the UAE’s re-export infrastructure. Goods can enter through Dubai’s ports, be stored in bonded warehouses, and be shipped to third-party markets, all without prohibitive customs duties, under the umbrella of a single trading license.
For a detailed breakdown of all costs involved in setting up a trading company in Dubai, including visa fees, office, and banking, read vOffice’s complete Dubai company setup cost guide for 2026.
What Is the Difference Between a General Trading License and a Specific Trading License?
Both license types are issued by DET for mainland companies, but they serve different business models and carry meaningfully different cost structures.
| Factor | General Trading License | Specific Trading License |
|---|---|---|
| Product scope | All legally permitted goods under one license | Only the categories listed in the license |
| DET activity fee (mainland) | AED 15,000 per year (mandatory for GTL) | No additional activity fee |
| Product flexibility | Add product lines without license amendment | License amendment needed to add new categories |
| Best for | Businesses with 5+ product categories or a frequently shifting mix | Businesses focused on 2-3 stable categories |
| Cost efficiency | Justified when product diversity is high | Typically AED 3,000-8,000+ cheaper annually for focused traders |
The practical rule: if your business trades in two to three stable product categories, a specific trading license is almost always more cost-effective. If you trade across five or more categories, or if your inventory changes frequently to match market demand, the GTL’s flexibility offsets the extra cost.
Not Sure Whether GTL or a Specific License Fits Your Business Model?
vOffice consultants, an official Dubai Chamber partner, assess your product mix and market access goals before recommending a license structure.
How Much Does a General Trading License Cost in Dubai Mainland 2026?
The mainland GTL is more expensive than most traders expect because of a charge that rarely appears in initial consultant quotes: the AED 15,000 DET activity fee, charged specifically for the general trading classification. This is on top of the base license fee.
Mainland Government Fee Components
The base DET license fee for general trading runs AED 12,500 to AED 15,000 per year. Adding the AED 15,000 activity fee, trade name reservation (AED 620-720), initial approval (AED 120-300), and EJARI office registration (AED 160), total government fees alone reach approximately AED 29,000-30,000 before any office rent or visa costs. MOA notarization adds another AED 500 to AED 2,000 depending on the notary and company structure.
What the Total Setup Actually Costs
Government fees are only part of the picture. A mainland LLC requires a physical office of at least 200 square feet registered under EJARI. Office rental in Dubai varies significantly by location and building grade. Visa processing, bank account setup, and PRO services add further recurring costs. vOffice mainland LLC packages start from USD 12,500, bundling name reservation, MOA drafting, EJARI registration, one year of virtual office and call answering, and a two-year UAE residency visa with Emirates ID and basic health insurance, with no hidden add-ons.
How Much Does a General Trading License Cost in a Dubai Free Zone 2026?
Free zone GTL packages are generally more affordable at the entry level because the AED 15,000 DET activity fee does not apply. Popular free zones for trading companies include DMCC, JAFZA, IFZA, and Meydan Free Zone.
| Factor | Mainland (DET) | Free Zone |
|---|---|---|
| GTL activity fee | AED 15,000/year (mandatory) | None |
| Office requirement | Physical office + EJARI mandatory | Flexi desk available from AED 6,300/year |
| UAE market access | Direct sales across the UAE, including government tenders | Local sales require a mainland distributor or new permit |
| Corporate tax | 9% on profits above AED 375,000 | 0% for Qualifying Free Zone Persons (QFZPs); 9% otherwise |
| vOffice package | From USD 12,500 (includes visa) | From USD 8,000 (includes visa) |
The 0% corporate tax for free zone companies is not automatic. Under Federal Decree-Law No. 47 of 2022, free zone entities qualify for the preferential rate only as Qualifying Free Zone Persons earning income primarily from outside the UAE or from other free zone entities, with genuine economic substance in place. Companies that fail to meet these conditions are taxed at 9% on profits above AED 375,000.
Notes from vOffice Consultants
Many clients come to us having already chosen a free zone for the lower license cost, then realize they need to sell to UAE-based clients. Dubai Executive Council Resolution No. 11 of 2025 created a new pathway: free zone companies can now apply to DET for a mainland operating permit without setting up a separate legal entity. This changes the mainland vs free zone calculation significantly. Our advice is always to map your distribution plan from day one, not after the company is incorporated.
What Goods Are Prohibited or Restricted Under a Dubai GTL?
A common misconception is that a GTL unlocks all goods. It does not. Two distinct categories require attention: goods that are absolutely prohibited under UAE law, and goods that are tradeable but require additional regulatory approvals beyond the GTL itself.
Absolutely Prohibited Goods (No License Covers These)
Narcotic substances, counterfeit or trademark-infringing products, ivory and protected wildlife products, and goods originating from sanctioned entities or jurisdictions cannot be imported, exported, or traded in the UAE under any license or structure. There are no exceptions.
Regulated Goods Requiring Additional Approvals on Top of GTL
Pharmaceuticals and Medical Products
Medicines, medical devices, and health supplements require Ministry of Health (MoH) authorization and individual product registration before they can be legally traded. This process is independent of the GTL and can take from several weeks to several months.
Alcohol and Tobacco
Special permits are required for trading alcohol and tobacco products, with excise tax compliance and distribution restricted to licensed venues and channels. A GTL alone is insufficient for these categories.
Chemicals and Hazardous Materials
Trading in chemicals, flammable materials, and other hazardous substances requires environmental and municipal clearances from Dubai authorities. Storage and transport are subject to strict safety regulations.
Weapons, Ammunition, and Security Equipment
This is among the most tightly controlled categories. Any involvement in weapons or defence-related equipment requires approvals from UAE security authorities that go well beyond a commercial trade license.
Precious Metals and Gemstones
Trading gold, silver, and precious stones operates under its own regulatory framework. DMCC has a specialist precious metals and commodities market with its own licensing requirements for this activity.
If any of your intended products fall into these categories, do not assume a GTL is sufficient. Getting this wrong means delays, fines, and potential license suspension. For alternative business structures when trading isn’t the primary model, see vOffice’s guides on LLC setup in Dubai and Dubai free zone company registration.
How to Apply for a General Trading License in Dubai 2026
The GTL application process is structured and largely digital. Free zone setups can often be completed entirely remotely, though the UAE residency visa process typically requires a physical visit for biometrics and document collection.
- Choose your jurisdiction and legal structure. For mainland, the LLC is the most common structure for a general trading company. For free zones, choose an FZE (single shareholder) or FZCO (multiple shareholders). Your jurisdiction determines your office requirement, tax structure, and market access scope.
- Reserve your company name. Submit two to three name options to DET (mainland) or your chosen free zone authority. Names cannot imply government affiliation or religious association without special approval. Mainland name reservation costs approximately AED 620-720.
- Obtain initial approval. This confirms the authority’s preliminary agreement to process your application. Fees are around AED 120-300 for mainland.
- Draft and notarize the Memorandum of Association (MOA). The MOA documents shareholder names, ownership percentages, business activities, and governance structure. Notarization costs AED 500-2,000 depending on notary and complexity.
- Register your office address. Mainland companies must register a physical lease through EJARI (Dubai Land Department’s tenancy contract system). Free zone companies select a flexi-desk, serviced workspace, or private office from their zone’s options.
- Pay the license fee and receive your GTL. With complete documentation, the license issues within five to fifteen working days for standard commercial activities without specialized approvals.
- Apply for your UAE residency visa. Once the company is registered, apply for an investor or partner visa. Physical presence in the UAE is required for the medical fitness exam and Emirates ID issuance.
- Open a corporate bank account and register your customs code. Register with Dubai Customs for a customs code before starting any import or export activity. If annual taxable supplies exceed AED 375,000, register for VAT with the Federal Tax Authority.
vOffice is the first Indonesian business services provider with a physical presence in Dubai and an official partner of the Dubai Chamber through the Global Partnership Programme. The team handles the entire GTL setup process in both English and Bahasa Indonesia, with direct experience navigating UAE documentation requirements for Southeast Asian investors who often encounter friction at the banking verification and document apostille stages.
Ready to Set Up Your General Trading Company in Dubai?
vOffice, trusted by 50,000+ clients and an official Dubai Chamber partner, handles your GTL from license to visa, with transparent pricing and no surprises.
Frequently Asked Questions
Can a foreigner own 100% of a General Trading License company in Dubai?
Yes. Since Federal Decree-Law No. 32 of 2021 on Commercial Companies, foreign nationals can own 100% of a mainland LLC in most commercial sectors, including general trading, with no UAE national partner required. Free zones have always permitted 100% foreign ownership.
Is a Dubai GTL valid across all UAE emirates?
No. A GTL issued by Dubai’s DET is valid in Dubai. To operate commercially in other emirates such as Abu Dhabi or Sharjah, separate registrations with those emirates’ licensing authorities are required.
How long does it take to get a GTL in Dubai?
For standard commercial activities without specialized sector approvals, a mainland GTL typically issues within four to fifteen working days after documents are complete. Free zone timelines can be faster, with some zones able to issue licenses within hours for eligible setups.
Can I use a Dubai GTL for e-commerce?
Yes, a GTL covers online selling of permitted goods. Some businesses also opt for a specific e-commerce license structure depending on their free zone choice and operational model.
What happens if I trade without a valid license in Dubai?
Trading without a valid license or trading outside the scope of your license is treated as a serious violation in the UAE. Penalties include significant fines, banking restrictions, and potential business closure. UAE banks routinely require valid license documentation before processing merchant transactions.
Can a free zone GTL company sell directly to UAE customers?
Not directly. Free zone companies need a mainland-licensed distributor to sell to UAE-based customers. However, Dubai Executive Council Resolution No. 11 of 2025 introduced a new mechanism allowing eligible free zone companies to apply to DET for a mainland operating permit without establishing a separate entity.
References
1. Dubai Department of Economy and Tourism. (2026). Business Setup and Licensing in Dubai. DET. Retrieved from
https://www.det.gov.ae/
2. The Official Portal of the UAE Government. (2026). Starting a Business in the UAE. u.ae. Retrieved from
https://u.ae/en/information-and-services/business/starting-a-business
3. UAE Ministry of Finance. (2022). Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. UAE Ministry of Finance. Retrieved from
https://mof.gov.ae/corporate-tax/
4. UAE Federal Legislation Portal. (2021). Federal Decree-Law No. 32 of 2021 on Commercial Companies. UAE Federal Legislation Portal. Retrieved from
https://uaelegislation.gov.ae/
5. Dubai Customs. (2026). Prohibited and Restricted Goods. Dubai Customs Government of Dubai. Retrieved from
https://www.dubaicustoms.gov.ae/en/mobile/Pages/ProhibitedandRestrictedGoods.aspx
6. The Official Portal of the UAE Government. (2026). Customs in the UAE. u.ae. Retrieved from
https://u.ae/en/information-and-services/finance-and-investment/clearing-the-customs-and-paying-customs-duty
