Middle East Common Law
Holding and SPV structures, ADGM (Abu Dhabi Global Market)
ADGM applies English common law directly, allowing trust deeds, share pledges, and shareholder agreements that founders already use in London or Singapore.
ADGM Courts presided over by former English judgesTrusts (Special Provisions) Regulations 2016 in forceQFZP 0% rate on qualifying holding income
Start setup {placement} 4 min · no card required
Corp tax
9%
Fastest setup
3-5 weeks
Tax treaties
115
Region
Middle East
What you'll need
- No resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: No minimum capital
- Administrative language: English
- Legal system: Common law
Tax and treaty profile
- Corporate tax 9%
- Effective rate ~0%
- Tax treaties 115
- VAT rate 5%
- Withholding on dividends 0%
Key treaty partners
UKFranceGermanyIndiaChinaSingapore
Banking and payments
- Banking is straightforward
- Stripe supported
- Mercury supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
Founders without GCC substance
QFZP status requires adequate substance, qualifying activity, and arm's length pricing. Shell structures lose the 0% rate and fall back to 9% federal CIT.
Substance test reviewed annually by FTAOffice space and qualified staff effectively mandatoryTransfer pricing documentation from AED 50m revenue