🇦🇪 UAE, DubaiCompany Establishment/Offshore Registration Highlights
In the UAE (Dubai), one can choose between Free Zone or Mainland companies. As of June 2023, a 9% corporate tax has been introduced on taxable profits exceeding AED 375,000, with qualifying Free Zone 'qualifying income' potentially subject to 0%. The following is a neutral compilation of publicly available information; please refer to the latest regulations from the UAE Federal Tax Authority.
| Common Company Types | Free Zone Company, Mainland LLC |
|---|---|
| Corporate income tax | 9% (on profits exceeding AED 375,000); 0% for qualifying free zone income |
| Estimated establishment costs | Depending on the free zone, approximately several thousand to tens of thousands of dollars. |
| Annual maintenance | Annual licensing fees, office space (starting from flexi-desk) |
| Substance/Reporting Requirements | Corporate tax registration and filing; free zone 0% subject to qualifying activities and substance |
| Who is it suitable for? | Targeting Middle Eastern/global trade, emphasizing low taxes and residency combinations. |
Key considerations
- The corporate tax changes from 2023 have altered the previous 'zero tax' perception, requiring corporate tax registration and filing.
- Free zones offer a 0% tax incentive subject to qualifying activities and substantial conditions, not universally tax-exempt.
- It can be planned in conjunction with UAE residency (such as golden visas), but the determination of tax residency must be assessed.
Official sources：UAE Federal Tax Authority · Data date：2026-06。This page serves as a neutral compilation of publicly available information for reference only, notTax / LegalRecommendations are based on the latest official announcements.