The United Arab Emirates has advanced its ambition to position itself as a leading global headquarters hub with the enactment of the Corporate Citizenship Law 2026. Introduced as an amendment to the Commercial Companies Law, the legislation establishes a formal “citizenship” status for eligible companies. While it does not extend nationality to owners or shareholders, it grants qualifying firms rights and responsibilities equivalent to those of Emirati-incorporated entities. These include preferential access to government contracts, streamlined licence renewals and eligibility for select federal incentive programmes.
According to discussions with the Ministry of Economy, the reform is designed to eliminate the long-held view that free-zone entities or foreign-owned limited liability companies operate as temporary participants in the UAE market. Under the new regime, fully or majority foreign-owned businesses may apply for corporate citizenship after completing three consecutive years of audited activity, achieving a minimum Emiratisation compliance level of 2 per cent, and demonstrating substantive economic presence through measures such as research investment or the establishment of regional management operations.
The implications are particularly significant for mobility and human capital managers, as many immigration and employment benefits for expatriate staff are tied to the legal standing of the sponsoring company. Corporate citizens will be issued a single sponsor code recognised across all emirates, easing administrative requirements when staff move between Dubai, Abu Dhabi and the Northern Emirates. Eligible firms will also be permitted to issue five-year mission visas directly, removing the need to rely on external public relations officers for visa processing.
