UAE Market Entry

Corporate tax at 9% applies to taxable income above AED 375,000 under Corporate Tax Law, effective for financial years starting on or after 1 June 2023. Free zone entities can access a 0% rate on qualifying income if they meet the Qualifying Free Zone Person conditions. Structuring decisions made at entry directly affect what rate applies and what income qualifies, including the choice of entity type, how intra-group transactions are priced, whether a holding company structure makes sense, and how UAE-sourced income is distinguished from international flows. We advise on this from the outset.

Each jurisdiction has its own licensing process, timeline and documentation requirements. We manage the end-to-end process, handle regulatory correspondence, and coordinate with DED, free zone authorities and sector regulators including the Central Bank, CBUAE, MOHRE and KHDA. Ultimate Beneficial Owner (UBO) registration under are addressed at the point of formation.

The UAE offers a range of incentives relevant to businesses entering the market: free zone-specific tax and operational incentives, government and semi-government programmes for strategic sectors, industrial zone benefits, and withholding tax reductions available through the UAE's treaty network of over 130 DTAAs. We identify what is available for your specific business activity and advise on the conditions that need to be met to access and maintain eligibility.

A licensed entity is only the starting point. We also coordinate: – Corporate bank account: UAE bank account opening has become more complex for new entities. We work with contacts across major UAE banks to prepare documentation that meets KYC requirements and improves approval rates. – Visa processing: Investor, partner and employee visas coordinated through MOHRE and the General Directorate of Residency and Foreigners Affairs (GDRFA), including the free zone authority visa process where applicable. – VAT registration: Mandatory once taxable supplies exceed AED 375,000, voluntary from AED 187,500. We handle registration, supply classification and invoicing structure from the first return. – Corporate Tax Registration: Mandatory for all juridical persons earning in UAE and natural persons having business turnover more than AED 1M. – Office and registered address: Physical or flexi-desk space in line with substance requirements and licensing conditions.

The UAE regulatory environment moves quickly. Corporate tax is new, e-invoicing is rolling out, and free zone conditions continue to evolve. We stay close to regulatory developments and flag what is relevant to your business as it grows, covering corporate tax returns, VAT compliance, and transfer pricing documentation.