The Emirates today

A federation built for international business.

The United Arab Emirates is no longer an emerging market. It is a fully matured commercial hub — strategically positioned, regulatorily credible, and uniquely accessible to foreign capital.

By the numbers

Why founders, capital, and operators choose the UAE.

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Federal Corporate Tax

Effective since June 2023, applied above the AED 375,000 threshold. Free zone qualifying income remains at 0% under specified conditions.

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Personal Income Tax

The UAE imposes no personal income tax. Capital gains, dividends, and salaries earned by individuals remain entirely untaxed at the federal level.

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Foreign Ownership

Full foreign ownership is permitted across all UAE free zones and most mainland sectors following the 2021 Commercial Companies Law reform.

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Free Zones

More than forty specialised free zones serve sectors from finance to media, manufacturing to logistics — each with tailored regulatory frameworks.

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Nationalities Resident

The UAE hosts residents from over 200 countries — making it one of the most genuinely international workforces on earth.

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Sovereign Credit

The UAE consistently maintains investment-grade ratings from major agencies, reflecting fiscal stability and long-term political continuity.

Geographic mandate

Seven Emirates. One coordinated approach.

Each emirate offers a distinct profile. Our role is to identify which jurisdiction — or combination — fits your strategic profile.

Northern

Ras Al Khaimah

Our home jurisdiction. RAKEZ is the leading economic zone for cost-efficient setup, and RAK ICC is the premier offshore vehicle for international holding structures. Ideal for manufacturing, holding companies, and asset-light brokerage operations.

Federal Capital

Abu Dhabi

The political and economic capital of the federation. ADGM is one of the most respected financial free zones globally. Ideal for capital management, family offices, and regulated finance.

Commercial Hub

Dubai

The global trade and tourism hub. DIFC, DMCC, JAFZA, and IFZA offer specialised free zones for finance, commodities, logistics, and cross-sector operations. Ideal for distribution, trading, and consumer-facing businesses.

Industrial Heart

Sharjah

A long-established industrial and educational centre. SAIF Zone and Hamriyah Free Zone serve manufacturing and heavy industry. Ideal for industrial production and regional distribution.

Northern

Ajman, Umm Al Quwain, Fujairah

The smaller Northern Emirates each offer specialised opportunities — Fujairah's bunkering and oil storage, Ajman's free zone efficiency, UAQ's emerging logistics. Niche but strategically relevant.

Cross-Emirate

Federal coordination

Many of our mandates span multiple emirates — for instance, an RAK ICC holding entity owning a Dubai operating company. We coordinate across jurisdictions seamlessly.

Free zone or mainland?

The single most consequential structural decision for any UAE entrant is whether to operate from a free zone or the mainland. The answer depends on three factors: who your customers are, what your activity is, and where your capital comes from.

Free zones — the case for.

UAE free zones offer 100% foreign ownership, simplified setup, sector-specific regulation, and — critically — a 0% corporate tax rate on qualifying income for entities meeting Free Zone Person criteria. They are ideally suited to:

  • International operations whose customers are outside the UAE
  • Holding companies, IP entities, and treasury vehicles
  • Specialised industries served by dedicated free zone authorities (finance in DIFC, commodities in DMCC, etc.)
  • Founders prioritising speed and simplicity in initial setup

Mainland — the case for.

Mainland licensing under the relevant emirate's Department of Economy permits direct trade with the UAE consumer market — something free zone entities can only do through distributors. Mainland is the right choice for:

  • Retail, hospitality, and consumer-facing operations
  • Government contracting and tendering
  • Professional services with extensive UAE client bases
  • Operations requiring multiple Emirates-wide branches

Many sophisticated structures combine both — a free zone holding entity, a mainland operating subsidiary, and an RAK ICC vehicle for international IP. We design these layered structures routinely.

The role of RAK ICC.

The Ras Al Khaimah International Corporate Centre offers offshore companies suited to international holding, IP licensing, and asset structuring. RAK ICC vehicles do not conduct UAE business directly but serve as efficient corporate envelopes for cross-border operations.

Regulatory landscape

Maturity matched by clarity.

The UAE's regulatory framework has evolved rapidly — and remains pragmatic, accessible, and aligned with international standards.

Corporate Tax Law

9% federal corporate tax with extensive exemptions for qualifying free zone income.

UBO Disclosure

Mandatory beneficial ownership registration aligned to FATF standards.

ESR Compliance

Economic substance regulations ensuring genuine UAE operational presence.

AML & KYC

Robust anti-money laundering framework supervised by the Central Bank.

Common questions

What international entrants ask first.

Yes — across all UAE free zones, and across most mainland sectors following the 2021 Commercial Companies Law reform. A short list of strategic activities still requires Emirati participation; we identify those exceptions during the structural review.

The UAE imposes a 9% federal corporate tax on taxable income above AED 375,000 from June 2023. Free Zone Persons earning qualifying income may continue to apply a 0% rate, subject to substance and qualifying activity tests. There is no personal income tax. VAT applies at 5% on most goods and services.

A free zone licence can be issued in as little as five working days for straightforward activities. Mainland licensing typically requires two to four weeks. Banking is the slower step — usually four to eight weeks following entity registration. End-to-end, plan for eight to twelve weeks to a fully operational, banked entity.

RAK is not a competitor to Dubai — it is a complement. RAKEZ offers significantly lower setup and operational costs than Dubai's main free zones, with comparable regulatory infrastructure. RAK ICC is one of the most respected offshore jurisdictions in the GCC. Many of our clients hold their structures in RAK and operate commercially from Dubai or Abu Dhabi.

No. UAE entities can be owned and directed from abroad. However, residency offers significant advantages — including direct access to UAE banking, tax residency benefits, and ease of physical presence for board meetings. Investor and Golden Visa programmes make residency accessible without requiring permanent relocation.

We are the single point of accountability — from initial strategic review through entity formation, banking, counterparty introductions, and ongoing compliance. We coordinate the licensed legal and audit firms required at each step, but the relationship, the timeline, and the outcome remain ours to deliver.

Take the next step

A market this strategic deserves
a partner this dedicated.

Schedule a confidential consultation to map your entry into the UAE.