Abu Dhabi Global Market (ADGM) is Abu Dhabi’s international financial centre and free zone, located on Al Maryah Island and operating as an independent jurisdiction with its own Registration Authority, Financial Services Regulatory Authority (FSRA) and ADGM Courts based on English common law.
Key advantages include
- 100% foreign ownership and no restrictions on profit repatriation
- A historically 0% direct tax environment in the zone, plus access to the UAE’s double tax treaty network
- English common law framework and fully digital e-Courts – very attractive for international investors and dispute resolution
- Specialised structures like SPVs, holding companies, family-office structures and foundations, designed for cross-border investment and wealth planning
Under the UAE Corporate Tax Law, ADGM companies can still achieve an effective 0% corporate tax on “qualifying income” if they meet the conditions to be a Qualifying Free Zone Person (QFZP); non-qualifying income is taxed at 9%.
Our role as your consultancy is to turn this sophisticated environment into a simple, guided journey from choosing the right structure to staying compliant as a QFZP.
STEP-BY-STEP SETUP PROCESS IN ADGM
While UAE free zones follow a broadly similar process, ADGM offers a more advanced regulatory and legal ecosystem, especially for holding, investment, and financial structures.
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1. Define activity & whether you’re regulated
● Decide if you’ll undertake financial services (funds, asset management, brokerage, digital assets, etc.) or non-financial/professional/retail activities.
● Financial firms must obtain FSRA pre-approval before incorporation; non-financial and retail entities deal directly with the Registration Authority. -
2. Select legal structure
Choose from options like Private Company Limited by Shares (Ltd), Branch of a Foreign Company, SPV, Foundation, LLP or partnership, depending on your model (operating company, holding/SPV, family office, etc.).
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3. Reserve company name
Reserve a compliant trade name via ADGM’s Online Registry Solution (unique, non- misleading, and in line with ADGM naming rules).
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4. Prepare application & business plan
Compile draft Articles of Association, share structure, UBO details, KYC, and a concise business plan (activities, market, projections), especially important for FSRA-regulated or SPV/holding structures.
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5. Submit online application
Submit incorporation and licence applications, upload documents, and pay fees via the online registry. ADGM uses a transparent, four-step digital process, and you can track status in your dashboard.
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6. Lease office & complete formalities
Secure suitable Grade A office, flexi-desk, or co-working space on Al Maryah/Al Reem Island (SPVs often have lighter physical-presence requirements). Sign incorporation forms and, where needed, FSRA/other regulatory undertakings.
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7. Licence, bank account & visas
Once approved, you receive your ADGM licence and commercial registration digitally. Next, we coordinate bank account opening and employee/investor visas through ACCESSADGM and related government channels.
STEP-BY-STEP SETUP PROCESS IN ADGM
While UAE free zones follow a broadly similar process, ADGM offers a more advanced regulatory and legal ecosystem, especially for holding, investment, and financial structures.
Legal Entities & Licence Types
Main entity types in ADGM include
Private Company Limited by Shares (Ltd)
Most common operating and holding structure for SMEs, funds’ holding entities, and corporate HQs
Branch of a Foreign Company
Ideal where you want the foreign parent to remain the legal entity
Special Purpose Vehicle (SPV)
For asset holding, securitisation, co-investment, and ring-fencing risks
Foundations
For wealth/estate planning, succession and philanthropy
LLP / Partnerships & Restricted Scope Companies
Suited to professional firms and family office/SPV structures
Licence baskets typically fall into
Financial services
(FSRA-regulated – funds, asset/wealth management, brokerage, insurance, virtual assets)
Professional & business services
(legal, accounting, consulting, corporate services)
Non-financial & retail
(offices, retail, F&B within the ADGM community)
Corporate/holding
/SPV/Family office structures
(For regional and global investments)
We help you map your intended activities to the correct licence and entity, which is critical for both regulatory approvals and corporate tax/QFZP treatment.
Facilities, Ecosystem & Incentives
ADGM offers
Combined with its tax friendly, common law platform, ADGM is one of the most sophisticated business bases in the region.
Documents, Timelines & Cost Insights
Typical core documents (exact list varies by activity)
- Passport & visa copies for shareholders/directors, proof of address, CVs
- Board resolution (for corporate shareholders) authorising ADGM incorporation
- Parent company constitutional documents (COI, MoA/AoA, registry extract) for branches/SPVs
- Draft Articles of Association, share register and UBO declarations
- Business plan and financial projections (essential for FSRA regulated, SPV, and holding structures)
Indicative timelines
- Non-regulated entities: 2–4 weeks
- FSRA-regulated entities: 3–6 months
Both timelines are subject to complexity of structuring, robust documentation and internal approvals
Who ADGM is Ideal For
ADGM works best for
If your audience includes institutional investors, cross-border structures or sophisticated financial products, ADGM will usually score higher than generalist free zones.
FAQs
Yes. ADGM allows 100% foreign ownership across its structures, with no local sponsor requirement and no restrictions on profit repatriation.
ADGM historically markets a 0% corporate and personal income tax environment. However, under UAE Corporate Tax Law, only entities that qualify as a QFZP enjoy 0% on qualifying income; non-qualifying income is taxed at 9%. We help you structure and operate to maintain QFZP status wherever feasible.
Yes. ADGM’s online registry and e-Courts mean most incorporation tasks can be completed remotely. Physical presence may be needed later for banking, biometrics and some regulated approvals.
No. While it’s a leading financial centre, ADGM actively licences non-financial, professional and retail activities, as well as SPVs and holding companies.
Visa quotas are linked primarily to office size and activity. As an example, some guidance uses around one visa per 8 m² of office space, with 1–2 year renewable visas processed through ACCESSADGM.
