UAE Business for Indians: Sole Proprietor vs. LLC | Expert Guide 2025

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Sole Proprietorship vs LLC in UAE – 2025 Guide for Indian Entrepreneurs

Choosing the right legal structure is the first major decision every entrepreneur makes. If you’re an Indian planning to start a business in Dubai or anywhere in the UAE, you’ve probably come across two popular options: Sole Proprietorship and Limited Liability Company (LLC).

In this blog, we break down the differences, advantages, limitations, costs, licensing process, and legal implications of sole proprietorship vs LLC in UAE, so you can confidently choose the best fit for your business goals.

What is a Sole Proprietorship in UAE?

A sole proprietorship in UAE is a business owned and operated by one individual. This structure is ideal for professionals (consultants, trainers, freelancers) and small-scale service providers.

Key Features:

  • 100% ownership (for UAE nationals and some expatriates)
  • No legal separation between owner and business
  • Can be set up under DED (Mainland)
  • No need for a local partner

For Indian expatriates, a Local Service Agent (LSA) is required. The LSA does not hold shares or interfere in business operations.

What is an LLC in UAE?

A Limited Liability Company (LLC) is the most common business structure for medium to large-scale operations. It provides liability protection, flexibility in activities, and potential for expansion.

Key Features:

  • Limited liability for owners
  • Can have 1–50 shareholders
  • Suitable for trading, contracting, and services
  • Eligible for Golden Visa (in qualifying cases)
  • 100% foreign ownership allowed in most sectors since 2021 Cabinet Resolution No. 16

Sole Proprietorship vs LLC in UAE – A Side-by-Side Comparison

Feature

Sole Proprietorship

Limited Liability Company (LLC)

Ownership

100% (with LSA for expats)

100% foreign ownership allowed

Legal Identity

Same as owner

Separate legal entity

Liability

Unlimited

Limited to company capital

Business Activities

Professional only

Trading, services, contracting

Setup Cost

Lower

Higher (licenses, legal, rent)

Local Sponsor/Agent

Required for expats

Optional (depends on activity)

Visa Eligibility

1–2 employee visas

Multiple visas (based on quota)

Office Space Requirement

May be optional

Mandatory (Ejari contract)

Profit Repatriation

100% allowed

100% allowed

Corporate Tax

9% on profits > AED 375,000*

9% on profits > AED 375,000*

*As per Federal Decree-Law No. 47 of 2022 on corporate tax.

Pros and Cons of Sole Proprietorship in Dubai

Pros:

  • Easy and quick to set up
  • Low operational cost
  • 100% profit retention
  • Best for individual professionals

Cons:

  • Unlimited liability (risk to personal assets)
  • Limited to professional services
  • Lacks brand credibility vs LLC

Pros and Cons of LLC in Dubai

Pros:

  • Limited liability protection
  • Flexibility in business activities
  • Strong business image and trust factor
  • Access to local and international tenders

Cons:

  • Higher initial setup cost
  • Annual audits and regulatory compliance
  • Requires physical office

Who Should Choose Sole Proprietorship?

  • Freelancers and independent consultants

  • Health and wellness coaches
  • Artists, designers, and photographers
  • Trainers, tutors, and writers
  • Professionals who work solo without partners

Who Should Choose LLC in UAE?

  • Entrepreneurs launching a scalable startup

  • Traders and retailers
  • Contracting, logistics, or real estate companies
  • Investors seeking Golden Visa eligibility
  • Anyone needing liability protection

Legal and Tax Implications

  • Sole Proprietorship: No corporate tax unless turnover exceeds AED 375,000 (as per Decree-Law 47)

  • LLC: Subject to UAE corporate tax and ESR (Economic Substance Regulations)
  • VAT Registration: Mandatory for both if revenue exceeds AED 375,000/year (Federal Tax Authority guidelines)
  • Annual Filings: LLCs require bookkeeping, audit reports, and MoA compliance

Estimated Cost Comparison

Expense

Sole Proprietorship (AED)

LLC (AED)

Trade License

8,000 – 12,000

12,000 – 25,000

Local Sponsor/LSA Fee

5,000 – 7,000/year

Not applicable in many cases

Office Space

Optional or virtual

Mandatory (Ejari lease)

Visa Cost (Owner/Staff)

3,500 – 5,000

3,500 – 5,000 per visa

Bank Account Setup

1,000 – 2,000

1,000 – 2,500

Note: Actual costs depend on jurisdiction, business activity, visa quota, and office location.

Flyingcolour’s Recommendation

Still confused about sole proprietorship vs LLC in Dubai? Here’s a simple summary:

  • Start small or work alone? Go with Sole Proprietorship
  • Want to scale, hire staff, or trade products? Choose LLC

Why Choose Flyingcolour Business Setup?

At Flyingcolour, we help Indian entrepreneurs make the right business decisions based on their needs, risk appetite, and budget.

Our Services:

  • Free consultation to assess your ideal structure
  • Trade license registration (Mainland & Free Zone)
  • Visa processing & PRO services
  • Local service agent assistance (if needed)
  • Office lease & virtual desk support
  • Post-license compliance & tax consultation

We simplify business setup so you can focus on growing your vision.

FAQs – Sole Proprietorship vs LLC in UAE

1. Can I convert my sole proprietorship into an LLC later?

Yes. You can upgrade to an LLC anytime by applying through DED or Free Zone.

2. Is LLC required for product-based business?

Generally, yes. Product trading and imports require an LLC structure.

3. Can I get a UAE residence visa with sole proprietorship?

Yes, but visa quota is limited. LLCs offer better visa scalability.

4. Is LLC more expensive than sole proprietorship?

Yes, due to licensing, office space, and compliance costs. But it also offers more benefits.

5. Do I need a UAE national for a sole proprietorship?

Yes, Indian expats need a local service agent (non-shareholding).

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