The UAE

Company Incorporation

Starting an iGaming business in the UAE involves a clear, step-by-step process that takes your idea from concept to a fully licensed and operational company. Each stage is crucial, ensuring your venture complies with regulations and is set up for success. Here's a breakdown of the journey.

Step 1: Initial Consultation and Information Gathering

The process kicks off with a detailed consultation to understand your business model and regulatory needs. MGL works closely with you to map out your iGaming operations, whether it’s an online casino, sports betting platform, or other gaming services.

This stage involves collecting key documents: completed application forms, a business plan, passport copies with specimen signatures, and proof of address. If you're setting up as a corporate entity, you'll also need two years of audited financial reports or a bank reference certificate. Identifying the right jurisdiction for your business is another critical part of this phase.

Since the General Commercial Gaming Regulatory Authority (GCGRA) began issuing licences in 2024, the regulatory framework has been evolving rapidly, with 16 iGaming licences already granted. A business brief outlining your gaming concept must be submitted to the relevant Free Zone Director for approval.

Step 2: Jurisdiction Selection and Documentation

Once your business model is clear, the next step is choosing the ideal jurisdiction - Free Zone, Mainland, or Offshore - depending on your goals and operational needs. Free Zones are often the go-to choice for iGaming businesses due to benefits like 100% foreign ownership, tax exemptions, and efficient processes.

MGL helps you evaluate factors such as market focus, budget, and infrastructure to tailor the best setup. During this phase, essential legal documents are prepared, including the Memorandum of Association, Board Resolution appointing your Manager/Director, and Power of Attorney. For businesses needing access to the UAE Mainland market, a hybrid approach may be recommended, combining a Free Zone entity for international operations with a Mainland branch for local clients.

Additional documentation - like trade name reservation certificates, Registry Identification Code Forms, and AML/KYC compliance policies - is also organised. With everything in place, you're ready to move forward with company registration.

Step 3: Company Registration and Licensing

The final step is registering your company and obtaining the necessary licences. MGL handles the entire submission process, ensuring all documents meet jurisdictional requirements. Free Zone companies receive a Certificate of Incorporation from the respective free zone authority, while Mainland companies obtain theirs from the Department of Economic Development.

MGL ensures your application aligns with gaming-specific regulations and compliance standards. Once registered, they also assist with opening bank accounts and connecting you to reliable payment solution providers, making the transition to operational status seamless.

The time it takes to complete this stage depends on the structure you choose. Free Zones generally offer a quicker setup (1–3 weeks), while Mainland setups may take 2–4 weeks due to additional approvals. Once the process is complete, you'll have all the certificates, licences, and documentation needed to launch your business, ready to thrive in the UAE’s dynamic iGaming market.

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When entering the UAE market, understanding the types of business entities available is a key step in shaping your strategy. For iGaming companies, the UAE provides three primary options, each catering to specific operational needs and market goals. Here's a closer look at these structures:

Free Zone Company

Free Zone companies are a preferred choice for many iGaming businesses in the UAE. They offer 100% foreign ownership and give entrepreneurs full control over their operations. These zones also provide robust intellectual property protections and simplified licensing processes, making them an attractive option for startups and established players alike. Dubai's Free Zones, in particular, have become a hub for iGaming operators due to their business-friendly environment.

This structure is ideal for activities like game development, esports organisations, virtual reality services, gaming studios, and tournament platforms. Free Zone companies can also function as holding entities targeting international markets for commercial gaming operations. However, it's important to note that all commercial gaming activities must remain offshore and cannot target UAE residents. Authorities such as Dubai Internet City, Dubai Media City, and RAKEZ offer specialised licences tailored to gaming-related ventures, further streamlining the process for entrepreneurs. For those looking to tap into the local market, however, a Mainland Company might be a better fit.

Mainland Company

Mainland companies provide direct access to the UAE's domestic market, which can be a significant advantage for businesses aiming to establish a local presence. However, this structure requires 51% local sponsorship, which may complicate decision-making despite the possibility of internal agreements limiting the sponsor's involvement.

For iGaming businesses, Mainland companies face additional challenges. Dubai and Abu Dhabi do not currently issue licences for gambling activities, and Federal Law No. 3 of 1987 imposes strict regulations on gambling operations. At present, there is no clear licensing framework for commercial gambling activities under the Mainland structure. For businesses focusing on international markets, the Offshore Company structure might be more suitable.

Offshore Company

Offshore companies are an excellent option for iGaming businesses targeting global markets. They offer high levels of confidentiality and cost efficiency while leveraging the UAE's robust business environment and banking infrastructure^[14]. These companies are designed for international operations and are not permitted to conduct business within the UAE's domestic market.

The registration process is straightforward and is typically handled through offshore registrars like RAK ICC. Offshore companies allow businesses to serve international customers effectively, especially given that 90% of the UAE's population consists of non-Emirati residents. This opens up significant opportunities for those who can navigate the regulatory landscape effectively.

Each of these structures has its own set of benefits, and the right choice will depend on your target market and long-term business strategy. Selecting the appropriate entity is a critical part of MGL's incorporation process, designed to align with your business goals in the UAE.