We set up companies in both, with the bank file built to match. Each runs its own common-law courts.
DIFC and ADGM, the UAE's two common-law financial centres, sit in Dubai and Abu Dhabi. Each has its own courts, with the DFSA as financial regulator in DIFC and the FSRA in ADGM. For a holding company, fund or foundation, the right one is where your investors and bank sit. Both fall within UAE corporate tax.
DIFC and ADGM each have their own regulator and court system, and where your people and investors sit usually decides between them.
Dubai's financial centre, with its own laws built on common-law principles, its own courts and the Dubai Financial Services Authority as regulator. Usually right when your team, clients or investors are in Dubai.
Regulated firms under the DFSA, and non-financial companies, Prescribed Companies and family offices.
Abu Dhabi's centre on Al Maryah and Al Reem Islands, applying English common law directly, with the ADGM Courts and the Financial Services Regulatory Authority. Usually right for an Abu Dhabi nexus, a fund or foundation, or the FSRA's framework.
The FSRA track and the Registration Authority track, under English law.
In both centres the first question is the same: is your activity a financial service under the centre's rules? Managing client money, running a fund or giving investment advice needs authorisation, which runs into months. A holding company, SPV, foundation or consultancy usually only registers.
Most companies do not need one, so find the row that describes your business.
| Your business | What decides it | Start here |
|---|---|---|
| Funds, advice, paymentsRegulated financial services | Authorisation firstYou need the DFSA in DIFC or the FSRA in ADGM, and the regulator's process sets the timeline. | DIFC company formation |
| Foundation or Abu Dhabi baseOr the FSRA's virtual-asset rules | Two tracks in one centreADGM runs a regulated track and a registration track for holding, SPV and foundation structures. | ADGM company formation |
| Holding shares, property or IPFor a family or group | The bank's view of the vehicleAn SPV in either centre, a RAK ICC company or a free zone holding can all work. | Holding company setup |
| Advice on the mainlandOutside both centres | Regulated or notRegulated advice on the mainland falls under the CMA (formerly SCA); light business consultancy usually does not. | Financial consultancy licence |
| Trading, consulting, softwareNon-institutional clients | No centre neededA standard free zone gives the licence, visas and banking at lower cost. | Best free zone in the UAE |
What changed in the centres, and how tax applies to them.
What changed in both centres this year, and who it affects.
The tests a centre entity must meet for 0% on qualifying income.
Where a centre competes with other UAE vehicles.
Four holding routes compared, including a DIFC or ADGM SPV.
VARA, or the FSRA and DFSA regimes, and the banking reality.
When a RAK ICC holding company does the job at lower cost.
Our setup service, with the structure settled before any filing.
Regulated financial-services authorisation, legal structuring, and corporate-tax advice for DIFC and ADGM entities are delivered with independently licensed specialist partners.
Whether you need DIFC, ADGM, a standard free zone or a mainland licence comes down to your activity, your investors and your regulator. In 15 minutes we work through all three and name the structure that fits.
