A commercial brokerage licence in Dubai allows a business to act as an intermediary between buyers and sellers and earn a fee or commission for doing so. Under the UAE’s Commercial Transactions Law, a broker facilitates the transaction rather than becoming a party to it, unless expressly authorised otherwise. That legal framework shapes the full setup route, including the licence type, regulator approvals, and compliance obligations involved.
Quick Answer
- A commercial brokerage licence allows a business to act as an intermediary and earn commission without becoming a party to the underlying transaction.
- In Dubai, brokerage splits into commercial, real estate, financial and securities, insurance, and customs routes. Each route has its own regulator and approval path.
- A free zone route is often the cleanest option for general commercial brokerage, but regulated sectors still require the relevant sector regulator approval.
- Free zone businesses can now access mainland Dubai through the authorisation routes under Dubai Executive Council Resolution No. 11 of 2025.
- At DUQE, we can form the company, license approved brokerage activities, structure the visa package, and position the business correctly before the regulator-specific layer begins.
What Type of Brokerage Licence Do You Need in Dubai?
There is no single catch-all broker licence in Dubai. The right route depends on what you are brokering, which authority regulates the activity, and whether you need mainland market access from day one. At DUQE, that is where we start. We map the activity first, then build the company structure and approval route around the regulator that actually controls the business.
Commercial Brokerage (General Trade Intermediation)
General commercial brokerage covers intermediary work between buyers and sellers of goods or services outside the regulated sectors. This is the broadest and most flexible category, and it is usually the category founders are referring to when they ask about a commercial brokerage licence in Dubai. On the mainland, the activity sits within DET’s licensing framework. In a free zone, the licence comes from the relevant free zone authority.
At DUQE, we license Commercial Brokers as part of our approved activity suite. In our activity framework, that covers firms that bring together sellers and buyers involved in trade outside real estate, services, shares and bonds, and finance, and it does not authorise trading on your own account.
For founders building a non-regulated intermediary business, that gives us a clean free zone entry point with the structure, visa package, and activity scope aligned at the start.
Real Estate Brokerage
Real estate brokerage is a different route altogether. In Dubai, the two core brokerage activities are Buying and Selling Brokerage, Activity No. 6820004, and Leasing Brokerage, Activity No. 6820012. These are regulated through Dubai Land Department (DLD) and RERA, not through a general commercial brokerage framework.
Issuing a real estate broker card costs 500. The broker exam fee is 700, plus an 10 knowledge fee and an 10 innovation fee. The ERES fee is 50 plus VAT. DLD also requires a Dubai Police good conduct certificate, the applicant must have passed the annual test to practise the mediation profession, and the card validity is linked to the trade licence validity. The service route runs through Trakheesi.
At DUQE, we can issue the trade-licence layer for Real Estate Buying & Selling Brokerage as part of the company-formation stage. The operating layer remains separate and runs through DLD and RERA. In other words, the company can be formed through DUQE, but the activity only becomes operational once the DLD/RERA requirements are in place. That is why we position real estate brokerage as a two-layer structure, not a one-step licence. You can review the DUQE activity route on our Business Activities page.
Financial and Securities Brokerage
Securities brokerage is regulated at the federal level by the Securities and Commodities Authority (SCA). SCA treats Trading Broker and Trading and Clearing Broker as separate licensed financial activities, each with its own scope. In SCA’s rulebook and fee framework, a Trading Broker receives and enters buy and sell orders without clearing and settlement, while a Trading and Clearing Broker handles both execution and the related clearing and settlement work.
For founders, the important point is structural. A trade licence does not authorise securities brokerage on its own. The SCA licence is the activity licence. The company-formation vehicle and the regulatory approval are separate layers. At DUQE, we treat financial brokerage as a regulator-led route: the company structure can be built correctly first, but the activity only goes live once the SCA has approved it. That is why the jurisdiction decision affects the setup architecture, not the need for SCA approval itself.
Insurance Brokerage
Insurance brokerage is regulated by the Central Bank of the UAE (CBUAE). The CBUAE defines an insurance broker as an independent intermediary between the insurance applicant and the insurer, compensated by commission, and it maintains a dedicated Insurance Brokers Register and licensing process for that activity.
The licensing route is not light-touch. The CBUAE process includes the application, document upload, internal review, interviews for key technical staff, payment of the registration fee, and registration in the insurance brokers register. The registration fee for an insurance broker is 10,000, with an estimated service duration of 20 business days. At DUQE, we treat insurance brokerage the same way we treat securities brokerage: the free zone company can be structured first, but the activity itself depends on the CBUAE licence layer, not on the trade licence alone.
Customs Brokerage
Customs brokerage in Dubai is regulated by Dubai Customs. Dubai Customs defines the customs broker as the legal person licensed to prepare, sign, and submit customs declarations and complete customs procedures and clearance for the account of others. That is not general intermediation. It is a customs-facing, systems-based, regulated activity.
The governing framework is Customs Policy No. 17 of 2008, and the eligibility conditions need to be treated as a lead constraint, not as something to check at the end. At DUQE, where customs brokerage is the target business model, we would structure the company around Dubai Customs eligibility first and the formation route second. That is the correct sequence for avoiding rework.
Free Zone vs. Mainland Brokerage Licences
For a brokerage business, the free zone versus mainland decision comes down to client access, regulatory approvals, tax treatment, and formation friction.
A free zone company gives you 100% foreign ownership, a simpler incorporation environment, and, where the structure qualifies, the possibility of a more favourable corporate tax outcome. Under the UAE’s free zone corporate tax regime, a Qualifying Free Zone Person can benefit from 0% tax on Qualifying Income, while non-qualifying taxable income is subject to 9% corporate tax. That makes the free zone route commercially attractive for many brokerage businesses, but the tax benefit depends on the activity, the income mix, and continued compliance with the regime.
A mainland company also allows 100% foreign ownership for most structures and gives the business direct onshore market access without needing an additional Dubai authorisation route for mainland activity. However, mainland businesses generally fall under the standard UAE corporate tax rules, with 0% on the first 375,000 of taxable income and 9% above that.
In practice, the right choice is rarely about ownership alone. It is about whether the activity requires RERA, SCA, CBUAE, or Dubai Customs approval, whether the business needs direct mainland access from day one, and whether the expected income profile supports a qualifying free zone position. For founders who want a structured free zone base with room to scale, DUQE is strongest when the goal is to align the activity, package, visa footprint, and future approval path from the outset.
How Dubai’s 2025 Rules Changed the Equation
The most important change for free zone businesses is Dubai Executive Council Resolution No. 11 of 2025. It created three formal routes for a free zone establishment to operate in mainland Dubai: a branch within the Emirate, a branch operating out of the free zone, or a temporary permit for specific activities. It also requires the company to comply with the relevant federal and local legislation for the activity and to keep separate financial records for activity carried on outside the free zone.
The resolution sets the headline fees directly in Article 12. The fee for issuing or renewing a branch operating out of the free zone is 10,000 per year. The fee for issuing or renewing a temporary permit is 5,000, and the permit can run for up to six months. The same resolution also preserves the workforce position by allowing the business to keep using its existing workforce registered on the free zone portal.
For DUQE businesses, this matters because it changes the growth logic. The free zone company no longer has to be boxed into a pure free zone footprint. We can structure the business inside DUQE first, then add the mainland operating layer where the client mix makes that commercially sensible.
What a Free Zone Brokerage Licence Cannot Do by Default
A free zone licence gives a brokerage business a strong base for formation, international contracting, and visa planning. It does not by itself authorise mainland Dubai activity. That now requires one of the authorisation routes under Resolution 11 of 2025. It also does not replace the sector approvals that sit above the trade licence. A real estate broker card, an SCA brokerage licence, a CBUAE insurance broker registration, or a Dubai Customs customs broker licence remain separate obligations.
At DUQE, we do not position a free zone trade licence as a shortcut around regulator approval. We position it as the formation layer that has to be aligned properly from day one. That is what protects the business when the regulatory layer is added. It is also why the activity scope, jurisdiction, tax position, and visa package need to be planned together rather than in isolation.
Setting Up a Brokerage Company at DUQE Free Zone
At DUQE, we structure brokerage setups in a clear sequence:
1. Define the brokerage activity and match it to the actual business model.
2. Choose the legal structure and package, including visa quota and workspace.
3. Apply for the trade licence and complete the formation documents.
4. Add the regulator-specific approval, where the activity requires RERA, SCA, CBUAE, or Dubai Customs involvement.
5. Complete immigration and visa processing for owners and staff.
6. Register for corporate tax and VAT, where the business meets the relevant tests.
Our standard pricing and packages run from 0 visa quota to 6 visa quota. Each package includes a trade licence, 3 business activities, and a lease agreement as standard. That makes DUQE particularly effective for founders who want to lock in the formation side properly, then move into the regulator-specific approval layer with the company already in place.
Corporate Tax and VAT for Brokerage Companies
Corporate Tax
For brokerage businesses, the free zone tax position needs to be handled carefully. The framework sits under Federal Decree-Law No. 47 of 2022, Cabinet Decision No. 100 of 2023, and Ministerial Decision No. 229 of 2025, which repealed and replaced Ministerial Decision No. 265 of 2023. That is the framework behind the Qualifying Free Zone Person regime.
The issue is not whether the company is in a free zone. The issue is what income it earns and how that income is classified. The de minimis threshold for non-qualifying revenue is the lower of 5% of total revenue or 5,000,000. Where a brokerage company uses the mainland operating routes under Resolution 11 of 2025, it also has to keep separate financial records for activity carried on outside the free zone. That has direct implications for how the tax position is tracked and defended.
The company needs to be structured around the activity, the client mix, and the revenue profile from the beginning.
VAT on Brokerage Services
For VAT, the thresholds remain 375,000 for mandatory registration and 187,500 for voluntary registration.
Where a brokerage business charges an explicit fee, commission, discount, rebate, or similar consideration for the service, the general VAT position is 5% at the standard rate. Exemptions or zero-rating outcomes should only be relied on where the FTA has clearly applied them to the activity in question.
AML, UBO, and Ongoing Compliance Obligations
What is a DNFBP?
DNFBP stands for Designated Non-Financial Business or Profession. In the UAE’s AML framework, this covers certain non-financial sectors that are considered exposed to money-laundering risk and therefore fall within the relevant supervisory regime. The Ministry of Economy & Tourism includes brokers and real estate agents within that DNFBP framework.
Are Brokerage Companies DNFBPs?
For AML purposes, real estate brokers and agents are expressly within the UAE’s DNFBP framework. The current AML legal basis now sits under Federal Decree-Law No. 10 of 2025 and Cabinet Resolution No. 134 of 2025. For general commercial brokerage outside real estate, DNFBP status should not be assumed automatically. It depends on how the activity falls within the applicable supervisory framework.
goAML Registration
Where DNFBP status applies, goAML registration is mandatory. The Ministry of Economy & Tourism states that DNFBPs are required to register on the goAML portal and warns that failure to register may result in severe penalties.
UBO Requirements
The UBO framework sits under Cabinet Decision No. 109 of 2023. Companies must maintain adequate, accurate, and up-to-date beneficial ownership records, update them when changes arise, and provide them to the registrar or competent authority where required.
Set Up Your Brokerage Business in DUQE Free Zone
A brokerage business in Dubai works best when the activity, regulatory pathway, jurisdiction, visa allocation, and tax position are aligned before the business begins trading. That is what turns a licence application into a workable commercial setup, rather than a structure that has to be revisited later.
At DUQE, we assist with commercial brokerage licences and help founders put the formation side in place properly from day one. For general commercial brokerage, that can mean a practical free zone route with a clear licensing process. Where the activity is regulated, it means establishing the company on the right footing before the relevant approval layer is added by the authority that governs the activity.
Our pricing and packages make the setup easier to plan, with options from 0 to 6 visa quota and each standard package including a trade licence, 3 business activities, and a lease agreement. Beyond setup, our Value-Added Services include accounting support to help monitor qualifying and non-qualifying revenue, maintain the right records, and apply the de minimis test correctly.
Frequently Asked Questions
Can a Free Zone Company Hold a Brokerage Licence in Dubai?
Yes. A free zone company can hold a brokerage licence, and for general commercial brokerage that can be a very efficient route. Where the activity is regulated, the free zone company still needs the relevant sector approval on top of the licence.
Do You Need RERA Registration if You Set Up at DUQE?
Yes, for real estate brokerage. At DUQE, we can handle the company-formation layer, but the DLD/RERA operating layer remains separate and has to be completed as part of the real estate route.
Can a Free Zone Brokerage Company Serve Mainland Dubai Clients?
Yes, through the authorisation routes under Dubai Executive Council Resolution No. 11 of 2025. That can mean a branch within the Emirate, a branch operating out of the free zone, or a temporary permit, depending on the activity and the operating model.
Is Brokerage Commission Subject to VAT?
Usually, yes. Where the brokerage business charges an explicit fee or commission, the general VAT treatment is 5% at the standard rate, unless a specific FTA rule says otherwise.
What AML Obligations Apply to a Brokerage Company?
For real estate brokers, the core obligations are DNFBP compliance, goAML registration, and the ongoing AML record-keeping and reporting duties under the current legislation.
How Long Does it Take to Get a Brokerage Licence in Dubai?
The timeline depends on the brokerage activity and whether the setup requires external regulator approval. For founders using the DUQE free zone route, a general commercial brokerage is typically the most straightforward because the company formation and licensing stages can be handled through a clear setup process. Real estate, securities, insurance, and customs brokerage usually take longer because they add separate approval requirements from the relevant regulator on top of the free zone licence.