A Civil Company in the UAE is a business structure designed for professionals such as engineers, doctors, lawyers, or consultants, allowing them to offer specialized services under a partnership model. Typically formed by two or more individuals, it operates on the UAE mainland and requires a local service agent, though ownership can remain 100% with the professional partners, depending on the activity. Unlike commercial entities, a Civil Company focuses on intellectual or technical expertise rather than trading goods, and its liability is generally unlimited, tying personal assets to business debts. It is subject to the UAE’s 9% corporate tax on profits exceeding AED 375,000 ($102,000) since 2023, but it provides direct access to the local market without free zone restrictions. This setup suits skilled professionals seeking to collaborate and serve the UAE’s growing demand for expert services.