UAE
ADGM (Foundation)
Institutional foundation for sophisticated holding, governance, and stewardship arrangements.
2-3 weeks
0-9% tax
Asset ProtectionHolding CompanyReal EstateInvestment FundsToken Issuance
Key Benefits
Why form in UAE?
Institutional foundation
A robust foundation regime suited for sophisticated holding, governance, and long-term stewardship arrangements.
Common-law governance
Clear charter/bylaws framework supports tailored control, oversight roles, and decision-making mechanics.
Asset protection tool
Helps ring-fence assets and reduce exposure to operating company risks elsewhere in a structure.
Web3 structuring fit
Often used as a governance or holding layer in token/DAO-adjacent structures, subject to regulatory and banking review.
Succession-ready
Supports multi-beneficiary arrangements with defined rules for distributions and council actions.
Global counterparties
A respected jurisdictional signal for international investors, advisors, and professional counterparties.
Tax Overview
UAE taxation at a glance
UAE Corporate Tax
0% may apply to Qualifying Free Zone Persons (QFZPs) on qualifying income; otherwise 9% may apply. The AED 375,000 0% band generally applies to non-QFZPs; QFZPs instead follow the qualifying/non-qualifying income rules.
0-9%
VAT
Generally applies only if the foundation undertakes VATable activities and registers for VAT.
5%
Withholding Tax
The UAE does not currently levy withholding tax on outbound payments under the federal Corporate Tax regime.
0%
Transfer Pricing
May be relevant if the foundation is part of a group with related-party dealings and controlled transactions.
N/A
Domestic Minimum Top-up Tax (DMTT)
May apply to UAE entities that are part of large multinational groups (Pillar Two threshold) to ensure a 15% minimum effective tax rate in the UAE.
up to 15%
Formation Process
How we incorporate your ADGM (Foundation)
1
Day 1–7
Structuring & KYC Intake
Define purpose, council/beneficiary setup, governance approach; collect KYC for relevant parties.
2
Day 8–9
Name Reservation
Coordinate name reservation/pre-clearance steps.
3
Day 10–14
Registration Submission
Submit foundation registration application and standard documents.
4
Day 15–18
Review & Clarifications
Authority review cycle and responses to any queries.
5
Day 19–21
Issuance & Pack
Receive registration certificate and deliver the digital governance pack.
Pricing
What's included in your ADGM (Foundation)
Formation Package
$1,000
- Foundation registration application preparation and filing (ADGM)
- Completion of standard foundation documents required by ADGM
- Up to 2 council members included in the standard CSP package
- Up to 2 beneficiaries included in the standard CSP package
- Provision of registered office address
- Coordination of name reservation and filing steps
- Digital governance document pack (formation set)
Annual Maintenance
$5,700/year
- Annual renewal processing (foundation)
- Data protection statement renewal support (if applicable)
- Provision/continuation of registered office address
- Annual compliance reminders and renewal coordination
Add-ons
Enhance your ADGM (Foundation)
Participant Management
- Additional Council Member (UAE Foundation)Add an extra council member beyond the included allowance.
- Additional Beneficiary (UAE Foundation)Add an extra beneficiary beyond the included allowance.
Nominee Services
- Provision of Council MemberAppoint a professional council member for your foundation.
Other Services
- Bespoke Charter & BylawsCustom charter/bylaws drafting for foundations.
Ready to get started?
Form your ADGM (Foundation) in UAE and have your entity ready in 2-3 weeks.
EntityEngine is a private facilitation platform, not a government agency or law firm. Information is general only (not legal/tax advice). Filings are completed by regulated third-party partners. Terms.