Mainland

A mainland company is merely an onshore business that is registered with the governing authority of the UAE.The Department of Economic Development of the Emirate issues the trade license. One of the primary characteristics that sets a mainland UAE firm apart is its unfettered trading opportunities. A local sponsor or a UAE national is required for the establishment of a mainland corporation in Dubai. The foreign shareholder(s) owns 49% of the corporation, while the UAE national sponsor owns 51%. The mainland business provides a flexible legal arrangement in which local sponsors receive a portion of sales or profits or an annual fee from foreign investors.
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The benefits of setting up a mainland company in the UAE are:

Mainland businesses have a choice to select their office location anywhere in Dubai. This characteristic not only allows them to conduct business with the local market but can establish multiple branches of the company hence, allowing the company to form a solid presence in UAE.
Unlike free zone firms, which are only allowed to perform private commercial tasks, mainland companies are allowed to carry out government contracts.
The quantity of visas granted for licenses obtained on the mainland is unrestricted. The acquisition of office space is the sole requirement for mainland enterprises seeking visas.
For commerce conducted in Dubai’s mainland, there are no currency restrictions.

Mainland enterprises can register easily and don’t need to undergo an annual audit.
The Mainland Company in Dubai is granted exemption from corporation tax.
Establishing a Mainland Company requires a minimum capital of 0%.

Mainland businesses are free to operate anywhere in the United Arab Emirates or beyond, as well as to do business with other mainland businesses in Dubai or the UAE. Because free zones are typically limited to conducting business within their own free zones alone, these feature sets give them an advantage over other enterprises operating in free zones.