ADGM - Abu Dhabi Global MarketSetup cost, licence types and visa rules
Abu Dhabi
Abu Dhabi's English common-law financial centre on Al Maryah and Al Reem Islands.
ADGM is an international financial centre spanning Al Maryah and Al Reem Islands that applies English common law directly, rather than adapting it, and operates its own courts and its own regulator, the FSRA, whose framework is modelled on the UK and DFSA regimes. Its licence range runs from Category A financial services through non-financial and professional services and retail to a dedicated tech startup track linked to the Hub71 ecosystem. It also registers SPVs and Foundations, which require no physical office and are widely used for holding and succession structures. ADGM is one of only two UAE free zones we track that publishes a complete itemised schedule of fees, though it does so in US dollars rather than dirhams. It is not a VAT Designated Zone, contrary to a common assumption.
Visit Official Website"Not scored" means we found no evidence for that dimension, not that the zone scored zero. Compare zones against each other, not against 10.
How much does ADGM - Abu Dhabi Global Market cost?
Abu Dhabi Global Market Registration Authority; financial services regulated by the Financial Services Regulatory Authority (FSRA) publishes its fees in US dollars, not AED. We record them in the published currency and do not convert.
Published in US dollars, not AED
Abu Dhabi Global Market Registration Authority; financial services regulated by the Financial Services Regulatory Authority (FSRA) publishes its fee schedule in USD. Our cost columns are AED-denominated, so this record deliberately carries no AED figure: converting would turn Abu Dhabi Global Market Registration Authority; financial services regulated by the Financial Services Regulatory Authority (FSRA)'s published price into our estimate, and it would drift with the exchange rate. The published detail is reproduced below exactly as it stands.
Sourcing notes (checked 19 August 2026)
ADGM publishes its Schedule of Fees in US dollars rather than dirhams, and we do not convert it — a converted figure would be our estimate rather than ADGM's published price. The lowest published minimum initial registration total is USD 1,000, for a DLT Foundation. Other structures cost more; check ADGM's fee schedule for the vehicle you need.
What licence types does ADGM - Abu Dhabi Global Market issue?
ADGM - Abu Dhabi Global Market publishes 5 licence types: Financial Services licence (Category A), Non-Financial / Professional Services licence (Category B), Retail licence (Category C), Tech Startup licence and SPV / Foundation / Fund structures. The licence you hold sets which activities you may carry out, and in most zones it also drives the visa allocation and the workspace you are required to take.
Permitted activities
What office options does ADGM - Abu Dhabi Global Market offer?
ADGM - Abu Dhabi Global Market publishes 3 workspace options: Office, Dedicated desk / co-working (tech startup track), No office required for SPVs. ADGM - Abu Dhabi Global Market requires a physical presence in the zone, so the workspace cost is part of the real entry price rather than an optional extra.
Published workspace options: Office, Dedicated desk / co-working (tech startup track), No office required for SPVs. Important: a virtual address or flexi-desk satisfies the free zone's own licensing rule but is a separate question from the adequate-substance test that a Qualifying Free Zone Person must meet to claim the 0% Corporate Tax rate. Setup timeline as published by the zone: Standard registration approx. 10 business days; Foundations 3-5 days after complete documentation; Tech Startup eligibility review averages 21 days. What the published entry price covers, as stated by the source: ADGM publishes its Schedule of Fees in USD, not AED, and no AED conversion has been made. Lowest published minimum initial registration total is USD 1,000 for a DLT Foundation (name reservation $200 + incorporation $300 + commercial licence $200 + data protection $300). Standard entity minimums: Category C retail $2,800; Category B non-financial $5,800; Category A financial $17,000.
Tax and compliance at ADGM - Abu Dhabi Global Market
ADGM - Abu Dhabi Global Market publishes no blanket audit obligation of its own. Separately, every free zone company in the UAE falls under Federal Decree-Law 47 of 2022: the 0% rate applies only to the qualifying income of a Qualifying Free Zone Person, and a QFZP must file audited accounts at any revenue under Ministerial Decision 84 of 2025. Non-qualifying income is taxed at 9%.
- Regulatory authority
- Abu Dhabi Global Market Registration Authority; financial services regulated by the Financial Services Regulatory Authority (FSRA) (ADGM)
- Zone-level audit requirement
- Not published as a blanket requirement
Tax treatment the authority publishes
- 0% Corporate Tax on Qualifying Income for a Qualifying Free Zone Person (QFZP) - conditional, not automatic
- 9% Corporate Tax on any income that is not Qualifying Income; the AED 375,000 zero-rate band does not apply to a QFZP
- 0% personal income tax in the UAE
- 100% repatriation of capital and profits, with no UAE exchange controls
- QFZP status requires adequate free zone substance, arm's length pricing, transfer pricing documentation, audited accounts and non-qualifying revenue within the de minimis limit (lower of AED 5,000,000 or 5% of revenue)
- Small Business Relief is NOT available to a Qualifying Free Zone Person
- Not a VAT Designated Zone - 5% VAT applies to supplies as it would for any UAE business
Substance requirements
Federal position (applies to every UAE free zone): to claim the 0% Qualifying Free Zone Person rate a company must maintain adequate substance in the free zone - core income-generating activity carried out there, plus adequate assets, an adequate number of qualified full-time employees and adequate operating expenditure relative to that activity (Cabinet Decision No. 100 of 2023, Art. 8). Under Ministerial Decision No. 84 of 2025 every Qualifying Free Zone Person must prepare audited financial statements regardless of revenue; a free zone company that is not a QFZP needs audited accounts only where revenue exceeds AED 50,000,000. Economic Substance Regulations notifications and reports were cancelled for financial years ending after 31 December 2022 by Cabinet Decision No. 98 of 2024, so ESR is no longer a live annual filing. UBO disclosure under Cabinet Decision No. 109 of 2023 does still apply. Zone-level audit position: the research found only conditional evidence for this zone (an approved-auditor programme or published exemption rules) and no directly quoted primary regulation. The audit_required flag is therefore recorded as false because the field cannot express 'conditional' - it does not mean an audit is never required here. The federal rules above apply in any case.
Customs treatment
This zone is NOT a VAT Designated Zone, despite the assumption being common in market content. Supplies made from here follow the ordinary UAE VAT rules, including 5% VAT on taxable supplies to UAE customers. Customs duty suspension on goods held inside a customs-controlled free zone area is a separate matter from VAT Designated Zone status.
Profit repatriation
The UAE imposes no exchange controls and no restrictions on repatriating capital or profits from a free zone company, and there is no personal income tax on distributions to individuals. Corporate Tax is assessed on the company, not on the remittance.
Ownership
100% foreign ownership is permitted. No UAE national shareholder, local sponsor or service agent is required.
- Local partner
- Not required
Why there is no banking section
We publish no per-zone bank lists, acceptance rates or account-opening timelines, here or anywhere else on the site. No bank and no regulator publishes that data by free zone. Account opening is a decision each bank makes on your shareholders and your activity — it is not a property of the zone you register in, and any site that scores it per zone is inventing a fact.
Who ADGM - Abu Dhabi Global Market suits
Every line below is a restatement of something ADGM - Abu Dhabi Global Market publishes, not a recommendation we were paid to make. We are not a reseller for any zone on this site, which is why the right-hand column exists at all.
Consider it if
- You want 100% foreign ownership with no local partner.
- Your activity spans more than one licence category — 5 are published.
Don't pick this if
- You are not ready to lease space: a physical presence in the zone is required.
Key benefits, as ADGM - Abu Dhabi Global Market states them
These are the selling points the authority publishes about itself. We reproduce them; we do not endorse them.
Common questions about ADGM - Abu Dhabi Global Market
How much does it cost to set up in ADGM - Abu Dhabi Global Market?
Abu Dhabi Global Market Registration Authority; financial services regulated by the Financial Services Regulatory Authority (FSRA) publishes its fees in US dollars, not AED. We record them in the published currency and do not convert.
What licence types does ADGM - Abu Dhabi Global Market issue?
ADGM - Abu Dhabi Global Market publishes 5 licence types: Financial Services licence (Category A), Non-Financial / Professional Services licence (Category B), Retail licence (Category C), Tech Startup licence and SPV / Foundation / Fund structures.
Can a foreign investor own 100% of a company in ADGM - Abu Dhabi Global Market?
100% foreign ownership is permitted. No UAE national shareholder, local sponsor or service agent is required.
What tax treatment applies to a ADGM - Abu Dhabi Global Market company?
ADGM - Abu Dhabi Global Market publishes the following: 0% Corporate Tax on Qualifying Income for a Qualifying Free Zone Person (QFZP) - conditional, not automatic, 9% Corporate Tax on any income that is not Qualifying Income; the AED 375,000 zero-rate band does not apply to a QFZP, 0% personal income tax in the UAE, 100% repatriation of capital and profits, with no UAE exchange controls, QFZP status requires adequate free zone substance, arm's length pricing, transfer pricing documentation, audited accounts and non-qualifying revenue within the de minimis limit (lower of AED 5,000,000 or 5% of revenue), Small Business Relief is NOT available to a Qualifying Free Zone Person and Not a VAT Designated Zone - 5% VAT applies to supplies as it would for any UAE business. The 0% federal rate applies only to the qualifying income of a Qualifying Free Zone Person; other income is taxed at 9%.
Where is ADGM - Abu Dhabi Global Market located?
ADGM - Abu Dhabi Global Market is a free zone in Abu Dhabi, United Arab Emirates.
Compare ADGM - Abu Dhabi Global Market against
- ADAFZ - Abu Dhabi Airports Free ZoneAlso in Abu Dhabi · Not published
- twofour54Also in Abu Dhabi · Not published
- KEZAD - Khalifa Economic Zones Abu DhabiAlso in Abu Dhabi · AED 1,000
- Dubai CommerCityAlso publishes no pricing · Not published
- Dubai Production CityAlso publishes no pricing · Not published
Guides that cover Abu Dhabi and this zone's situation
- UAE Free Zone Hidden Costs: The 19 Zones That Won't Tell You What They Charge
We tried to price all 40 UAE free zones. Nineteen still publish nothing usable. Here is exactly what blocks each one, and how to get a written quote.
- 0% Free Zone Corporate Tax: The Eight QFZP Conditions as a Checklist
Free zone 0% corporate tax has eight conditions, and all must be met. The full checklist, including the audit rule with no revenue threshold.
- Ministerial Decision 229 of 2025: Qualifying Activities, and Why MD 265 Content Is Stale
Ministerial Decision 229 of 2025 repealed MD 265 of 2023 retroactively from June 2023. The current qualifying activities list and what expanded.
Cost data for ADGM - Abu Dhabi Global Market was last checked against Abu Dhabi Global Market Registration Authority; financial services regulated by the Financial Services Regulatory Authority (FSRA)'s own site on 19 August 2026. We publish no figure for this zone rather than repeat one we cannot source. We do not charge to be listed, to be listed accurately, or to be ranked. If something here is wrong or out of date, send us the page that says so and we will correct it and re-date the record.