{"id":"ae","country":"ae","kind":"country","name":{"en":"United Arab Emirates","local":"الإمارات العربية المتحدة"},"languages":["ar","en","hi","ur","ml"],"currency":"AED","symbol":"AED","fxPerUsd":3.6725,"cities":{"T1":"Dubai","T2":"Sharjah","T3":"Fujairah"},"basket":{"teaCup":2,"simpleMeal":15,"haircutMen":25,"milkLitre":7,"breadLoaf":5,"unskilledDayWage":60,"minWageMonthly":1500,"shopRentSqftMonth":{"T1":12.5,"T2":6,"T3":4},"electricityCommercialKwh":0.35,"lpgCommercialCylinder":100,"petrolLitre":4.28},"tax":{"salesTax":"VAT 5% (federal)","smallBizThreshold":"VAT registration mandatory above AED 375,000 taxable supplies/yr, voluntary above AED 187,500; corporate tax 9% on profit above AED 375,000 (Small Business Relief for revenue up to AED 3m ends with tax periods closing 31 Dec 2026)","localLevies":"Dubai municipality fee about 5% of annual commercial rent; Ejari lease registration; annual trade-licence renewal; no personal income tax"},"licences":[{"name":"Mainland trade licence (DET Dubai / SEDD Sharjah / ADDED Abu Dhabi)","fee":"Dubai about AED 12,500 licence fee; AED 25,000-50,000 year-one all-in with premises and 1 visa; Sharjah/Ajman cheaper","authority":"Emirate economic department","source":"https://bcl.ae/blogs/dubai-trade-license-cost/"},{"name":"Free zone licence (online, trading, consulting only; no direct mainland retail)","fee":"AED 5,750-15,000 without visa; AED 11,000-22,000 with visas","authority":"Individual free zone authority","source":"https://bcl.ae/blogs/dubai-trade-license-cost/"},{"name":"Food establishment permit (cafeteria, baqala with food, cloud kitchen)","fee":"About AED 5,000-15,000/yr in Dubai; ADAFSA in Abu Dhabi","authority":"Dubai Municipality / Sharjah Municipality / ADAFSA","source":"https://bestaxca.com/cafeteria-license-cost-in-dubai/"},{"name":"Food-handler health card / food safety certificate","fee":"About AED 170-600 per worker, within 30 days of hire","authority":"Municipality-approved trainers / health authority","source":"https://www.rizmona.com/cafeteria-license-in-dubai-uae/"},{"name":"Employee work permit and residence visa","fee":"Est. AED 3,000-7,000 per worker for 2 years, plus health insurance","authority":"MoHRE and ICP/GDRFA","source":"Est.: recollection of MoHRE category-based fees; not re-sourced in 2026"}],"festivals":[{"name":"Diwali","dates2026_27":"8 Nov 2026","effect":"Indian expat sweets, gold, clothing and grocery demand up; not a public holiday"},{"name":"Eid Al Etihad (National Day)","dates2026_27":"2–3 Dec 2026","effect":"Public holiday; flags and merchandise, food demand up, offices shut"},{"name":"Dubai Shopping Festival","dates2026_27":"about mid-Dec 2026 to late Jan 2027","effect":"Tourist footfall and retail discounting peak in Dubai"},{"name":"Ramadan","dates2026_27":"about 8 Feb–8 Mar 2027","effect":"Daytime cafeteria trade down, iftar/suhoor and night trade up, groceries up; shorter work hours"},{"name":"Eid al-Fitr","dates2026_27":"about 9–11 Mar 2027","effect":"3–4 day holiday; tailoring and salons peak beforehand; many expats travel"},{"name":"Eid al-Adha","dates2026_27":"about 15–18 May 2027","effect":"4-day holiday; meat and grocery demand up, salons busy"},{"name":"Islamic New Year","dates2026_27":"about 6 Jun 2027","effect":"One-day public holiday"}],"seasons":[{"months":"Jun–Sep","what":"45°C+ heat and humidity; midday outdoor-work ban 12:30–15:00 (15 Jun–15 Sep); AC bills double; Jul–Aug family exodus cuts neighbourhood demand"},{"months":"Nov–Mar","what":"Peak season: tourists, outdoor dining, events, highest footfall"},{"months":"Dec–Apr","what":"Occasional heavy rain and flash floods (April 2024 record rain)"}],"payments":{"digitalShare":"est. 75–85% card/wallet in Dubai and Abu Dhabi, lower in Sharjah and northern-emirates baqalas","credit":"Baqalas run monthly credit tabs for regular families; free phone-order delivery is expected"},"notes":"The UAE is an expat-run small-business economy: about 88% of residents are foreign, and cafeterias, baqalas, salons, tailors, laundries and mobile shops are mostly owned and staffed by South Asians on a mainland licence. 100% foreign ownership has been allowed on the mainland since 2021, so local sponsors are no longer needed for most trades, but fixed government costs are high: about AED 25,000–50,000 a year for licence, premises and visas before selling anything. Each worker brings visa, insurance and gratuity costs instead of a minimum wage. There is no income tax and VAT is only 5% above AED 375,000, but corporate-tax Small Business Relief ends after 2026. Rents are annual and paid up front in cheques, Dubai costs two to three times the northern emirates, and fuel jumped 16% in October 2026 during the regional war. Summer heat and the July–August exodus create a deep seasonal trough, while Ramadan reshapes the trading day.","factors":[{"id":"P01","cat":"Wages","name":"General minimum wage (expatriates)","value":"None; market-set by nationality and skill","role":"HV","source":"https://www.middleeastbriefing.com/news/uae-emiratization-2026-what-companies-must-do-now/","estimate":false},{"id":"P02","cat":"Wages","name":"Minimum wage for Emiratis (to count toward Emiratisation)","value":"AED 6,000/month from 1 Jan 2026","role":"HV","source":"https://www.middleeastbriefing.com/news/uae-emiratization-2026-what-companies-must-do-now/","estimate":false},{"id":"P03","cat":"Wages","name":"Cafeteria or baqala helper pay (practical floor used as minWageMonthly)","value":"AED 1,200–2,000/month + shared accommodation","role":"HV","source":"Est.: typical South Asian helper offers in Sharjah/Dubai classifieds; no official survey","estimate":true},{"id":"P04","cat":"Wages","name":"Skilled trades pay (cook, barber, tailor, mobile sales)","value":"AED 1,800–3,500/month or commission","role":"HV","source":"Est.: market recollection; barbers often on 30–50% commission","estimate":true},{"id":"P05","cat":"Wages","name":"Unskilled day wage equivalent","value":"About AED 60/day","role":"HV","source":"Est.: AED 1,500/month over 26 days, about AED 58","estimate":true},{"id":"P06","cat":"Staff costs","name":"Visa, Emirates ID, medical and work permit per worker","value":"AED 3,000–7,000 per 2-year visa","role":"HV","source":"Est.: MoHRE category-based work-permit fees plus ICP charges; not re-sourced in 2026","estimate":true},{"id":"P07","cat":"Staff costs","name":"End-of-service gratuity and mandatory health insurance","value":"21 days' basic pay per year (first 5 yrs); basic insurance about AED 320–900/yr per worker","role":"HV","source":"Est.: UAE Labour Law (Decree-Law 33/2021) and 2025 nationwide health insurance mandate, from recollection","estimate":true},{"id":"P08","cat":"Staff costs","name":"Emiratisation quota, 20–49 staff in 14 sectors","value":"1 Emirati (2024), 2 by end-2025; AED 108,000 fine per missed hire; 2026 target unconfirmed","role":"HV","source":"https://gulfnews.com/uae/uae-firms-face-dh108000-fine-for-every-emirati-they-dont-hire-under-2025-targets-1.500369943","estimate":false},{"id":"P09","cat":"Staff costs","name":"Emiratisation quota, 50+ staff","value":"10% cumulative in 2026; about AED 9,000–10,000/month penalty per unfilled seat","role":"HV","source":"https://www.middleeastbriefing.com/news/uae-emiratization-2026-what-companies-must-do-now/","estimate":false},{"id":"P10","cat":"Rent","name":"Dubai average retail rent (H1 2026)","value":"AED 252/sq ft/yr (+5.9% YoY); new leases AED 234","role":"HV","source":"https://www.emirates247.com/business/dubai-retail-rents-rise-59-as-strong-demand-supports-prime-locations/5309","estimate":false},{"id":"P11","cat":"Rent","name":"Neighbourhood shop rent T1 Dubai (Naif, Karama type)","value":"About AED 150/sq ft/yr = AED 12.5/sq ft/month; Naif median unit AED 75,000/yr","role":"HV","source":"https://dxbinteract.com/news/dubai-retail-rents-2026","estimate":true},{"id":"P12","cat":"Rent","name":"Shop rent T2 Sharjah","value":"About AED 70/sq ft/yr = AED 6/sq ft/month","role":"HV","source":"Est.: Sharjah street retail typically 40–60% below comparable Dubai areas; no 2026 source found","estimate":true},{"id":"P13","cat":"Rent","name":"Shop rent T3 Fujairah / northern emirates","value":"About AED 45/sq ft/yr = AED 4/sq ft/month","role":"HV","source":"Est.: small-town rents about one-third of Dubai neighbourhood rates","estimate":true},{"id":"P14","cat":"Rent","name":"Lease terms","value":"Annual lease paid in 1–4 post-dated cheques; Ejari registration in Dubai; renewal hikes per RERA index","role":"PD","source":"Est.: standard UAE commercial leasing practice","estimate":true},{"id":"P15","cat":"Energy","name":"Commercial electricity","value":"DEWA 23–38 fils/kWh slabs + about 6.5 fils fuel surcharge; Sharjah about 25–35 fils; model AED 0.35/kWh (T2)","role":"HV","source":"https://www.propertyfinder.ae/blog/dewa-calculator/ ; https://www.voltflow.net/blog/electricity-cost-uae-2026 (blogs; T2 value estimated)","estimate":true},{"id":"P16","cat":"Energy","name":"Petrol, Special 95 (Oct 2026)","value":"AED 4.28/L (+16% from AED 3.69 in Sep); Super 98 AED 4.40; diesel AED 4.80","role":"HV","source":"https://www.khaleejtimes.com/uae/petrol-diesel-prices-october-2026-announced","estimate":false},{"id":"P17","cat":"Energy","name":"Commercial LPG cylinder refill (about 22 kg)","value":"About AED 100","role":"HV","source":"Est.: recollection of AED 80–120 cylinder refills; many Dubai buildings use piped central gas","estimate":true},{"id":"P18","cat":"Licences","name":"Mainland trade licence (Dubai)","value":"About AED 12,500 licence; AED 25,000–50,000 year one with premises + 1 visa; renewal AED 8,000–15,000","role":"HV","source":"https://bcl.ae/blogs/dubai-trade-license-cost/","estimate":false},{"id":"P19","cat":"Licences","name":"Free zone vs mainland choice","value":"Free zone AED 5,750–22,000 but no direct mainland retail, so walk-in shops need mainland","role":"PD","source":"https://avyanco.com/cost-of-a-trade-license-in-dubai-the-complete-2026-breakdown/","estimate":false},{"id":"P20","cat":"Licences","name":"Foreign ownership / local sponsor","value":"100% foreign ownership of most mainland activities since June 2021; local service agent only for some professional licences","role":"HV","source":"Est.: Federal Decree-Law 26/2020 amending the Commercial Companies Law, from recollection; https://u.ae/en/information-and-services/business","estimate":true},{"id":"P21","cat":"Licences","name":"Food establishment permit (Dubai Municipality)","value":"AED 5,000–15,000/yr; cafeteria government fees AED 28,000–44,000 year one","role":"HV","source":"https://bestaxca.com/cafeteria-license-cost-in-dubai/","estimate":false},{"id":"P22","cat":"Licences","name":"Food-handler health cards","value":"AED 170–600 per worker, within 30 days of hire","role":"HV","source":"https://www.rizmona.com/cafeteria-license-in-dubai-uae/","estimate":false},{"id":"P23","cat":"Licences","name":"Emirate differences","value":"Abu Dhabi instant low-cost licences (Tajer) and ADAFSA food permits; Sharjah/Ajman licences and rents well below Dubai","role":"HV","source":"Est.: emirate programme knowledge; no 2026 fee tables retrieved","estimate":true},{"id":"P24","cat":"Taxes","name":"VAT rate and registration","value":"5%; mandatory above AED 375,000/yr, voluntary above AED 187,500","role":"HV","source":"https://tax.gov.ae/en/","estimate":false},{"id":"P25","cat":"Taxes","name":"Voluntary VAT registration (AED 187,500–375,000 turnover)","value":"Lets the owner reclaim input VAT on fit-out and stock but adds filing work","role":"PD","source":"https://tax.gov.ae/en/","estimate":false},{"id":"P26","cat":"Taxes","name":"Corporate tax and Small Business Relief","value":"9% above AED 375,000 profit; relief for revenue up to AED 3m only until tax periods ending 31 Dec 2026","role":"HV","source":"https://tax.gov.ae/en/","estimate":false},{"id":"P27","cat":"Local levies","name":"Dubai municipality fee on commercial rent","value":"About 5% of annual rent, billed at licence renewal","role":"HV","source":"https://bestaxca.com/cafeteria-license-cost-in-dubai/","estimate":false},{"id":"P28","cat":"Festivals","name":"Ramadan 2027","value":"About 8 Feb–8 Mar 2027; day trade down, night trade and groceries up","role":"HV","source":"https://www.khaleejtimes.com/uae/ramadan-eid-al-fitr-eid-al-adha-2027-likely-dates","estimate":false},{"id":"P29","cat":"Festivals","name":"Eid al-Fitr and Eid al-Adha 2027","value":"About 9–11 Mar and 15–18 May 2027; tailors and salons peak beforehand","role":"HV","source":"https://gulfnews.com/living-in-uae/ask-us/ramadan-2027-eid-al-fitr-eid-al-adha-uae-public-holidays-1.500712923","estimate":false},{"id":"P30","cat":"Festivals","name":"National Day and Dubai Shopping Festival","value":"2–3 Dec holiday; DSF Dec–Jan tourist peak","role":"HV","source":"Est.: fixed national calendar; DSF dates announced annually by Dubai Festivals and Retail Establishment","estimate":true},{"id":"P31","cat":"Climate","name":"Summer heat and midday work ban","value":"45°C+; outdoor work banned 12:30–15:00, 15 Jun–15 Sep; AC doubles power bills","role":"HV","source":"Est.: annual MoHRE midday-break decision, recurring since 2005","estimate":true},{"id":"P32","cat":"Climate","name":"Summer exodus","value":"Jul–Aug school holidays; neighbourhood footfall down an estimated 20–35%","role":"HV","source":"Est.: expat families travel home; no measured study found","estimate":true},{"id":"P33","cat":"Payments","name":"Cash vs digital","value":"Est. 75–85% card/wallet in big emirates; Apple Pay and tap common; cash still used at baqalas","role":"HV","source":"Est.: no 2026 CBUAE retail payment split found","estimate":true},{"id":"P34","cat":"Payments","name":"Baqala credit tabs and delivery","value":"Monthly tabs for regular families; free phone or WhatsApp delivery expected","role":"PD","source":"Est.: common neighbourhood practice","estimate":true},{"id":"P35","cat":"Prices","name":"Karak chai at cafeteria (T2)","value":"About AED 1.5–2","role":"HV","source":"Est.: karak went from AED 1 to about AED 2 in most cafeterias by 2024–26","estimate":true},{"id":"P36","cat":"Prices","name":"Cafeteria meal and men's haircut (T2)","value":"Meal about AED 12–18; haircut about AED 20–30","role":"HV","source":"Est.: typical Sharjah cafeteria biryani or parotta set and gents' salon prices","estimate":true},{"id":"P37","cat":"Prices","name":"Fresh milk 1 L and bread loaf","value":"About AED 7 and AED 5","role":"HV","source":"Est.: Al Rawabi/Al Ain fresh milk AED 6.5–7.5 and sliced loaf AED 4.5–6 in supermarkets","estimate":true},{"id":"P38","cat":"Demographics","name":"Expat share and languages","value":"About 88% expatriate; Arabic official; English, Hindi/Urdu, Malayalam, Tagalog widely used in trade","role":"HV","source":"Est.: widely cited population split; FCSC does not publish nationality breakdown","estimate":true},{"id":"P39","cat":"Demographics","name":"GDP per capita and urbanisation","value":"About USD 50,000; about 87% urban","role":"HV","source":"Est.: IMF/World Bank 2024 values from recollection","estimate":true},{"id":"P40","cat":"Regional rules","name":"Alcohol, decency and Ramadan rules","value":"Sharjah fully dry; since 2021 Dubai food outlets may serve by day in Ramadan without screens","role":"HV","source":"Est.: emirate rules from recollection","estimate":true},{"id":"P41","cat":"Business types","name":"Common expat and local starts","value":"Cafeteria, baqala, gents' salon, tailoring, mobile shop, laundry, cloud kitchen (Talabat/Deliveroo/Noon); Emiratis: home businesses, specialty cafés, abaya and perfume","role":"PD","source":"Est.: market observation","estimate":true},{"id":"P42","cat":"Risk","name":"Flash floods","value":"Record rain in Apr 2024 shut roads and shops for days; about 1 in 5 yrs severe","role":"RE","source":"Est.: April 2024 event; frequency estimated","estimate":true},{"id":"P43","cat":"Risk","name":"Regional war / fuel price shock","value":"War since 28 Feb 2026 raised fuel 16% in Oct 2026; delivery and import costs up","role":"RE","source":"https://www.khaleejtimes.com/uae/petrol-diesel-prices-october-2026-announced","estimate":false},{"id":"P44","cat":"Risk","name":"Rent hike at renewal","value":"Dubai retail +5.9% YoY in H1 2026; renewals priced above new leases","role":"RE","source":"https://www.emirates247.com/business/dubai-retail-rents-rise-59-as-strong-demand-supports-prime-locations/5309","estimate":false},{"id":"P45","cat":"Risk","name":"Inspection fine or closure (food safety, Emiratisation, WPS)","value":"Municipality closures for hygiene; MoHRE fines for late salaries or fake Emiratisation","role":"RE","source":"https://gulfnews.com/uae/uae-firms-face-dh108000-fine-for-every-emirati-they-dont-hire-under-2025-targets-1.500369943","estimate":false},{"id":"P46","cat":"Risk","name":"Key worker absconds or quits mid-visa","value":"Recruitment and visa cost (AED 3,000–7,000) lost","role":"RE","source":"Est.: common small-employer risk; cost from P06","estimate":true}],"regions":[{"id":"ae-dubai","name":"Dubai","why":"Highest rents and licence costs (DET), biggest tourist and delivery market, Dubai Municipality food permits, 5% municipality fee on rent"},{"id":"ae-abu-dhabi","name":"Abu Dhabi","why":"ADDED low-cost instant licences (Tajer), ADAFSA food permits, more Emirati and government-salary demand, Al Ain inland market"},{"id":"ae-sharjah","name":"Sharjah","why":"Much cheaper rents and licences (SEDD), dry emirate with stricter decency rules, dense family-expat neighbourhoods ideal for baqalas"},{"id":"ae-ajman","name":"Ajman","why":"Cheapest licences and rents near Dubai; popular for low-cost free zone and mainland setups"},{"id":"ae-ras-al-khaimah","name":"Ras Al Khaimah","why":"RAKEZ free zone, smaller local market, lower costs, growing tourism (casino resort due 2027)"}]}