UAE
Purpose-built SPV for holding specific assets or investments with clear governance.
Key Benefits
Designed for holding a specific asset or investment with clear governance and limited operational footprint.
A familiar legal environment supports structured deals and international investor expectations.
Suitable for deal SPVs, co-investments, and asset acquisition structures requiring clear registers and records.
Helps isolate a single investment or property from operating risks elsewhere in the corporate group.
Often preferred for institutional counterparties, subject to KYC and bank onboarding policies.
Commonly used in international structures, subject to tax and reporting considerations.
Tax Overview
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.
VAT
Often not applicable unless the SPV makes taxable supplies in the UAE and registers for VAT.
Withholding Tax
The UAE does not currently levy withholding tax on outbound payments under the federal Corporate Tax regime.
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.
Formation Process
Confirm SPV purpose and ownership; collect KYC documents and declarations.
Coordinate name reservation/pre-clearance steps.
Submit incorporation application and standard documents.
ADGM review cycle and responses to any queries.
Receive incorporation documents and deliver the digital corporate pack.
Pricing
Formation Package
$1,000
Annual Maintenance
$6,400/year
Add-ons
Form your ADGM (SPV) 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.