The United Arab Emirates has taken another bold step in its race to be the world’s pre-eminent headquarters location by passing the **Corporate Citizenship Law 2026**, an amendment to the Commercial Companies Law that formally grants registered companies a form of “citizenship” status. In practical terms, the statute does not naturalise shareholders, but it does confer a set of rights and obligations that place qualifying entities on the same legal footing as Emirati-incorporated firms, including priority access to government procurement, simplified licensing renewals and participation in certain federal incentive schemes.([timesofindia.indiatimes.com](https://timesofindia.indiatimes.com/world/middle-east/uae-offers-citizenship-to-businesses-under-new-corporate-law-2026/articleshow/126389470.cms?utm_source=openai))
Background discussions with the Ministry of Economy reveal that policymakers want to remove the lingering perception that free-zone or foreign-owned LLCs are “guests” in the market. The new framework allows wholly or majority-foreign-owned firms to apply for corporate citizenship after three consecutive years of audited operations, an Emiratisation compliance rating of at least 2 %, and evidence of “substantive economic presence” such as R&D spend or regional management functions.
For mobility managers this change matters because many assignees’ immigration privileges—Golden Visas, dependent sponsorship and fast-track labour cards—are linked to the status of their sponsoring entity. Companies that secure citizenship will enjoy a unified sponsor code valid across all emirates, greatly reducing paperwork when rotating staff between Dubai, Abu Dhabi and the Northern Emirates. In addition, naturalised entities may issue five-year mission visas directly without using an outsourced PRO.
![UAE Enacts “Corporate Citizenship Law 2026” to Deepen Roots for Multinationals]()
For organisations keen to capitalise on these streamlined immigration rules, VisaHQ can provide end-to-end support. Through its dedicated UAE portal (https://www.visahq.com/united-arab-emirates/), the firm helps businesses and their employees secure Golden Visas, mission visas and document legalisations, and will be updating its services to cover applications that rely on the new corporate-citizenship sponsor code. Using VisaHQ’s online dashboards and concierge assistance, mobility teams can manage filings across all seven emirates while keeping real-time visibility of compliance deadlines.
Tax advisers note that corporate citizens will be eligible for the UAE’s growing double-tax treaty network, which can reduce withholding taxes on outbound profit repatriation. However, they must also file country-by-country reports and meet the new 9 % federal corporate tax obligations due in June 2026. Firms should therefore weigh the compliance cost against the strategic benefit of deeper market integration.
Large multinationals in technology, life-sciences and logistics have already signalled intent to apply, and free-zones such as DIFC and ADGM are offering legal-support packages to help tenants navigate the new regime. The first citizenship certificates are expected to be issued by the start of Q3 2026, giving global companies a fresh incentive to base regional HQ functions—and the accompanying talent—inside the UAE.
Background discussions with the Ministry of Economy reveal that policymakers want to remove the lingering perception that free-zone or foreign-owned LLCs are “guests” in the market. The new framework allows wholly or majority-foreign-owned firms to apply for corporate citizenship after three consecutive years of audited operations, an Emiratisation compliance rating of at least 2 %, and evidence of “substantive economic presence” such as R&D spend or regional management functions.
For mobility managers this change matters because many assignees’ immigration privileges—Golden Visas, dependent sponsorship and fast-track labour cards—are linked to the status of their sponsoring entity. Companies that secure citizenship will enjoy a unified sponsor code valid across all emirates, greatly reducing paperwork when rotating staff between Dubai, Abu Dhabi and the Northern Emirates. In addition, naturalised entities may issue five-year mission visas directly without using an outsourced PRO.
For organisations keen to capitalise on these streamlined immigration rules, VisaHQ can provide end-to-end support. Through its dedicated UAE portal (https://www.visahq.com/united-arab-emirates/), the firm helps businesses and their employees secure Golden Visas, mission visas and document legalisations, and will be updating its services to cover applications that rely on the new corporate-citizenship sponsor code. Using VisaHQ’s online dashboards and concierge assistance, mobility teams can manage filings across all seven emirates while keeping real-time visibility of compliance deadlines.
Tax advisers note that corporate citizens will be eligible for the UAE’s growing double-tax treaty network, which can reduce withholding taxes on outbound profit repatriation. However, they must also file country-by-country reports and meet the new 9 % federal corporate tax obligations due in June 2026. Firms should therefore weigh the compliance cost against the strategic benefit of deeper market integration.
Large multinationals in technology, life-sciences and logistics have already signalled intent to apply, and free-zones such as DIFC and ADGM are offering legal-support packages to help tenants navigate the new regime. The first citizenship certificates are expected to be issued by the start of Q3 2026, giving global companies a fresh incentive to base regional HQ functions—and the accompanying talent—inside the UAE.
