UAE
Foremark UAE · Priority Corridor II
🇦🇪
The world's capital
and talent gateway.
Free zones. Zero corporate tax on most structures. Sovereign relationships that open every door in the Middle East, Africa, and South Asia. The UAE is not just a market — it is a platform.
0%
Corporate tax · most free zone structures
Post-CT reform45+
Free zones across the UAE
$509B
GDP · World's 28th largest economy
200+
Nationalities · Global talent hub
DIFC #1 IFC MENAWhy UAE
Not just a market.
A platform.
The UAE's combination of zero (or near-zero) corporate tax, world-class infrastructure, sovereign wealth, and its position as the gateway to the Middle East, Africa, and South Asia makes it the most capital-efficient entry point for global companies.
Foremark UAE holds institutional relationships with the DIFC Authority, ADGM, and the key mainland licensing authorities — giving your company a meaningful advantage from day one.
Read our UAE market guide →0%
Corporate tax · free zone entities
Qualifying free zone persons (QFZPs) in the UAE remain taxed at 0% on qualifying income under the Corporate Tax law that came into effect June 2023.
100%
Foreign ownership permitted
2021 Companies Law reforms now allow 100% foreign ownership in mainland UAE for most sectors — no longer requiring a local UAE national partner.
DIFC
World's #1 IFC in MENA
The Dubai International Financial Centre operates under English Common Law with its own courts and regulator — the preferred domicile for financial services, fund management, and professional services.
Golden
Visa — 10-year residency
Golden Visa eligibility for founders, senior employees, and high-net-worth individuals. Foremark structures the qualifying investment or employment criteria from the outset.
ADGM
Abu Dhabi Global Market
ADGM is the jurisdiction of choice for family offices, sovereign fund co-investors, and companies seeking proximity to Abu Dhabi's sovereign institutions and capital.
Hub
Gateway to MENA + South Asia
A UAE structure gives legal, financial, and operational reach across a 3 billion person addressable market spanning MENA, East Africa, and South Asia.
Free Zones & Structures
Choosing the right
free zone matters.
With 45+ free zones across the UAE, each with different licensing categories, cost structures, and qualifying income rules, structure selection is the most consequential decision in a UAE entry. Foremark makes it with precision.
Financial services · Dubai
DIFC
Dubai International Financial Centre — the premier jurisdiction for financial services, fund management, fintech, and professional services firms. English Common Law courts. DFSA regulation.
0% income tax, 50-year guarantee
100% foreign ownership
DFSA-regulated entity options
English Common Law jurisdiction
Financial services · Abu Dhabi
ADGM
Abu Dhabi Global Market — the sovereign capital's financial centre. Preferred by family offices, sovereign fund co-investors, and regional HQs seeking Abu Dhabi proximity.
English Common Law framework
FSRA regulation
SPV & family office structures
Direct sovereign institution access
Technology & Media · Dubai
Dubai Internet City / DSO
The UAE's technology and digital media hub. Home to regional offices of global tech companies. Dubai Silicon Oasis for hardware and manufacturing-adjacent tech operations.
0% personal and corporate tax
Proximity to tech talent community
100% repatriation of capital
Co-working and flexi-desk options
Trade & Logistics · Dubai
JAFZA
Jebel Ali Free Zone — the UAE's largest and most established free zone, directly adjacent to Jebel Ali Port. The dominant choice for trading, logistics, and manufacturing companies.
Direct port access · Jebel Ali
Trading license flexibility
Warehousing & light manufacturing
Multi-currency accounts
Healthcare · Dubai
Dubai Healthcare City
A dedicated free zone for healthcare operators, medical education, and life sciences companies. The UAE's centre for medical tourism and healthcare licensing.
DHCC authority licensing
Clinical + non-clinical entity options
Medical tourism proximity
Pharma distribution licensing
Mainland · All UAE
Mainland Structure
Post-2021 reforms allow 100% foreign ownership in mainland UAE for most activities. Required for government contracts, local market sales, and sectors not permitted in free zones.
Full UAE market access
Government tender eligibility
No restriction on local trading
100% foreign ownership, most sectors
Tax & Financial Architecture
Structured correctly,
zero is possible.
The UAE's 2023 Corporate Tax framework created significant complexity for companies that had assumed automatic 0% rates. Foremark designs structures that genuinely qualify — not structures that create future exposure.
Corporate Tax · Free Zone
Qualifying Free Zone Person (QFZP)
QFZP status maintains 0% tax on qualifying income. Foremark analyses your revenue streams to confirm which qualify and structures the entity accordingly to protect the benefit.
0%
on qualifying free zone income
Corporate Tax · Mainland
Mainland Corporate Tax
UAE mainland entities are taxed at 9% on taxable income above AED 375,000. Small Business Relief and other reliefs apply. Foremark structures group arrangements to optimise.
9%
on taxable income above AED 375K
Capital Gains
No Capital Gains Tax
The UAE imposes no capital gains tax on the disposal of shares, property, or other assets — making it the optimal holding company jurisdiction for regional investments.
0%
capital gains · no withholding tax
Holding Structure
Regional HoldCo Advisory
Foremark designs UAE holding structures for PE funds, family offices, and MNCs seeking to hold regional subsidiaries in India, Saudi Arabia, Egypt, and across MENA.
80+
double tax treaties accessible
VAT · All entities
VAT Registration & Compliance
UAE VAT at 5% applies to most supplies above AED 375,000 threshold. Foremark manages registration, return filing, and designated zone advisory for applicable entities.
5%
standard VAT rate · UAE
Banking
Multi-Currency Banking
Opening a UAE corporate bank account requires coordinated engagement between your entity, the bank, and the relevant authority. Foremark manages this end-to-end, including multi-currency accounts.
100%
capital repatriation permitted
Legal Setup & Structuring
Free zone, mainland,
or both.
The optimal UAE structure depends on your revenue model, your clients, and your plans for regional expansion. Foremark maps this in the intelligence phase — before any incorporation decisions are made.
01
Free Zone Company (FZC / FZCO)
The most tax-efficient structure for companies serving international clients. 100% foreign ownership, 0% tax on qualifying income, and full capital repatriation. Foremark selects the optimal free zone for your sector.
02
Mainland LLC
Required for government contracts and local market sales. Post-2021 reforms allow 100% foreign ownership in most sectors. Foremark advises on any remaining local partner requirements in regulated activities.
03
DIFC / ADGM Entity
English Common Law entities for financial services, fund management, and professional firms. Foremark manages DFSA or FSRA licensing applications depending on your regulated activity category.
04
Dual Structure (Free Zone + Mainland)
Many companies require both a free zone entity (for tax efficiency on international revenue) and a mainland entity (for local government work). Foremark designs the group structure to legally segregate qualifying and non-qualifying income.
05
Regional HoldCo Setup
Holding company structures for PE-backed businesses, family offices, and MNCs. Foremark structures the holding entity, subsidiary ownership framework, and repatriation routes for regional investments.
Foremark UAE — Starter Report
Get a Go/No-Go report before you commit
A proprietary UAE intelligence report specific to your sector, structure, and revenue model — delivered in 6 weeks.
Free zone vs mainland analysis
QFZP qualification assessment
Tax architecture design
Banking strategy advisory
Golden Visa structuring
60-min board presentation call
Begin your UAE entry
Your mark in
the UAE.
The companies structuring UAE operations in 2026 will hold the capital, talent, and relationship advantages that define the next decade of regional expansion. Foremark ensures they enter correctly.
Ready to move on UAE?
A senior Foremark UAE advisor responds within 24 hours. The discovery call is 90 minutes and costs nothing.