How freelancers work legally in the UAE

Freelancers in the UAE operate under a licence or permit. The common routes are a freelance permit (including the federal MoHRE freelance work permit), a freelance licence from a free zone, or a small company licence. Each lets the freelancer invoice clients for the activities listed on it.

The UAE government portal describes the freelance work permit as a permit for individuals who work independently, without being sponsored by an employer and without an employment contract, providing services to individuals or companies without becoming their employee. That last part matters to you as a client: a properly permitted freelancer is a supplier, not a hidden member of staff.

Hiring a marketer · Dubai

The common routes, in brief

RouteIssued byWhat to check
Freelance work permitMinistry of Human Resources and Emiratisation (MoHRE)Permit is current and the person named matches
Free zone freelance licenceA free zone authorityLicensed activities include the work you are buying
Company or sole establishment licenceAn emirate's economic department or a free zoneTrade name on the licence matches the invoice

For longer-term residency, the Green Visa is one route for established freelancers. It's a five-year, self-sponsored visa that requires a MoHRE freelance permit, a degree or specialised diploma, and a minimum freelance income, according to guidance summarising the 2026 rules. Requirements can change, so check the current criteria with the authorities.

What to ask your freelancer

None of these questions are awkward. Licensed freelancers are asked them regularly and will have the documents ready.

  • Can I see your current permit or licence?
  • Does it cover the activity you'll do for me, such as marketing, design or IT?
  • Can you issue invoices in your business name?
  • Are you registered for VAT, and if so, what's your TRN?

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A five-minute check before you sign

Ask for the document

A copy of the permit or licence, and note the expiry date.

Match the names

The name on the licence should match the name on the contract and invoices.

Check the activity

Marketing, advertising, design or similar should be listed.

Verify the TRN

If they charge VAT, check the TRN with the Federal Tax Authority's online verification tool.

VAT on freelancer invoices

VAT in the UAE is 5% on most goods and services. Registration is mandatory once taxable turnover passes AED 375,000 in the previous 12 months, or is expected to within the next 30 days. Voluntary registration is possible from AED 187,500. A freelancer below the mandatory threshold may not be registered, in which case their invoices won't include VAT.

Neither situation is a problem in itself. A small freelancer without VAT registration is normal. What matters is that the invoice is consistent: no VAT charged without a TRN, and a TRN that checks out if VAT is charged.

For your accountant

If your freelancer is VAT-registered, their invoice should show their Tax Registration Number (TRN) and the VAT amount. Without a TRN you can't recover VAT on that invoice.

Why it matters

  • Your company may need proper invoices for its own accounting and audits.
  • Licensed freelancers can open business bank accounts and receive payment cleanly.
  • Contracts with a licensed business are easier to enforce if something goes wrong.
  • It's a basic signal of professionalism: people who plan to stay in business get licensed.

Common mistakes

The most common one is paying a personal bank account with no invoice at all, which leaves your accountant with nothing to record. The second is accepting an invoice with VAT added but no TRN. The third is assuming a freelancer abroad is handled the same way as one in the UAE. Cross-border services are treated differently for VAT, so ask your accountant before the first payment.

If your freelancer is based outside the UAE

Plenty of UAE businesses work with designers, developers or writers abroad. That's legal, but the paperwork is different: they won't have a UAE permit, and the VAT treatment of services bought from abroad has its own rules. Keep a contract and invoices, and let your accountant decide how to record them. For marketing that depends on local knowledge, such as local SEO in Dubai or campaigns timed to the UAE calendar, a UAE-based freelancer is usually the simpler choice.

For the wider hiring picture, see hiring a digital marketing freelancer in Dubai and red flags when hiring a marketer.

Questions people ask

Yes. Different rules apply to cross-border services, so check with your accountant how to treat their invoices.
Only if they're VAT-registered. Registration is mandatory above AED 375,000 in taxable turnover over 12 months.
No. A permit lets someone work as a freelancer. Residency is a separate visa, such as the Green Visa.
The Federal Tax Authority website has a TRN verification tool. Enter the number from the invoice to confirm it's valid.
No. A freelancer on a freelance permit provides services without being your employee. Keep a supplier contract and invoices for the work.