GCC · Jurisdiction profile
🇦🇪 Doing business in UAE (DIFC)
Foreign founders most often use a DIFC Private Company Ltd. UAE (DIFC) follows english common law (difc courts), with corporate tax of 9% (0% for qualifying income) and personal income tax of 0%.
Entity at a glance
| Typical vehicle | DIFC Private Company Ltd |
|---|---|
| Foreign ownership | 100% |
| Minimum capital | USD 50,000 typical (activity-based) |
| Time to incorporate | 10–25 days |
| Corporate tax | 9% (0% for qualifying income) |
| VAT / GST | 5% |
| Dividend withholding | 0% |
| Resident director | Not required |
| Physical office | Required |
| Annual running cost | USD 12,000–30,000 |
| Audit | Mandatory |
| Legal system | English common law (DIFC courts) |
| Currency controls | None |
Regulatory profile
- Data transfers: DIFC DP Law 2020 — adequacy list + SCCs (residency approach: conditional).
- Employment termination: notice-based regime.
- Beneficial ownership register: regulator-only.
- Economic substance test: applies.
- Information exchange: CRS + FATCA IGA Model 1.
Compare UAE (DIFC) with
UAE (DIFC) vs Qatar (QFC)UAE (DIFC) vs Qatar (Mainland)UAE (DIFC) vs UAE (ADGM)UAE (DIFC) vs Saudi ArabiaUAE (DIFC) vs BahrainUAE (DIFC) vs United KingdomUAE (DIFC) vs SingaporeUAE (DIFC) vs United States (Delaware)UAE (DIFC) vs India
Figures are indicative and change often. Verify with qualified local counsel. Xc.legal is not a law firm.