Set Up & Grow

Legal, Tax & Compliance

01

The statute book, in eight lines.

A plain sentence leads; the exact instrument sits beneath it, so your counsel can go straight to source.

Abu Dhabi's skyline, the seat of its legal and financial institutions
01
Owning your company
Commercial Companies Law 32 · 2021

You can own your company outright in most sectors, and it is yours in law.

02
Protection for foreign investment
FDI Law 19 · 2018

Your investment is protected by a dedicated national framework for foreign investors.

03
Everyday contracts
Civil Transactions Law 25 · 2025

The rules for everyday contracts are written down, modern and predictable.

04
Doing business
Commercial Transactions Law 50 · 2022

Invoices, cheques and trade run on clear, recently modernised rules.

05
If a business struggles
Bankruptcy Law 9 · 2016

If a business runs into trouble, the law favours rescue and restructuring before closure.

06
Resolving disputes privately
Arbitration Law 6 · 2018 · New York Convention, UNCITRAL Treaty Record

If a dispute ever happens, you can resolve it privately and the outcome is enforceable in over 170 countries.

07
Tax on profits
Corporate Tax Law 47 · 2022

Profits below AED 375,000 pay nothing; above that, the rate is nine percent, among the lowest anywhere.

08
Personal data
Data Protection Law 45 · 2021

Personal data you hold is protected by rules close to what global companies already practise.

02

Six numbers cover most questions.

The UAE participates in the OECD Pillar Two framework; large multinational groups should assess the 15% domestic minimum top-up tax.

0% / 9%
CORPORATE TAX
Profits up to AED 375,000 pay nothing; above that, nine percent.
LAW 47 · 2022
0%*
QUALIFYING FREE ZONE INCOME
Free zone companies can keep the rate at zero on qualifying income, if they meet the conditions.
CABINET DECISIONS · 2023
5%
VAT
Standard rate; registration above the turnover threshold.
FEDERAL LAW · 2017
0%
WHEN PROFITS LEAVE
When your profits leave the country, the UAE generally takes nothing on the way out.
UAE MOF
0%
PERSONAL INCOME TAX
No tax on salaries, dividends or personal capital gains.
UAE MOF
140+
DOUBLE-TAXATION AGREEMENTS
Agreements with over 140 countries stop the same profit being taxed twice.
UAE MOF TREATY LIST

This page is orientation, not advice. Obtain professional tax advice for your structure before committing.

Structuring routes, from regional headquarters to IP holding, are summarised on Why your capital is safe.

03
REGULATORS MAP

Who regulates what.

Institutional architecture in Abu Dhabi
ADRABusiness licensing and registration (under ADDED), via TAMM
FSRA · Central BankFinancial services, FSRA in ADGM; Central Bank onshore banking
SCAOnshore securities and capital markets
DOHHealthcare providers, professionals and products
DCTCulture, tourism and media activities
DMTMunicipalities, land and transport
ADAFSAAgriculture and food safety
ITCIntegrated transport licensing and mobility
04

Three forums, chosen by contract.

CIVIL LAW · ONSHORE
UAE Courts

The everyday courts for mainland business; proceedings run in Arabic and judgments apply across the Emirates.

COMMON LAW · ENGLISH
ADGM Courts

Independent courts that work in English, using rules international investors already know.

LAW 6 · 2018 · NEW YORK CONVENTION
Arbitration

If a dispute ever happens, you can resolve it privately and the outcome is enforceable in over 170 countries.

05

What good standing looks like.

Eight recurring duties. None is exotic; all are manageable with a calendar and an accountant.

01
Licence renewal

Licences renew annually with the issuing authority, ADRA or your zone. Renewal is routine when filings are current.

02
Corporate tax filings

Register with the Federal Tax Authority and file within nine months of each financial year end.

03
Transfer pricing

Deals with related companies are priced as if between strangers, with records kept above thresholds.

04
Ultimate Beneficial Owner (UBO)

Maintain and update a register of beneficial owners with your licensing authority.

05
Economic Substance (ESR)

Relevant activities demonstrate adequate substance in the UAE; assess whether your activity is in scope.

06
AML / CFT

Designated businesses maintain AML programmes: risk assessment, screening and reporting.

07
Labour

MOHRE-registered contracts, wage protection and end-of-service obligations for onshore employers; zone rules apply in zones.

08
Data protection

Handle personal data carefully and appoint responsibility early; the rules mirror what global companies already practise.

NEXT STEP
Brief your counsel with ADIO.

ADIO will arrange a session covering the laws, regulators and filings relevant to your structure.