UAE
DIFC (Foundation)
Premium foundation regime for sophisticated holding and stewardship arrangements.
2 weeks
0-9% tax
Asset ProtectionHolding CompanyReal EstateInvestment FundsToken Issuance
Key Benefits
Why form in UAE?
Premium foundation regime
A well-regarded foundation framework used for sophisticated holding and stewardship arrangements.
Robust governance
Charter and bylaws can embed clear control, oversight roles, and distribution mechanics for long-term stewardship.
Asset ring-fencing
Useful for holding shares, IP, and property in a structure separate from operating risk.
Web3 structuring fit
Often used as a governance or holding layer for token/DAO-related structures, subject to regulatory and banking review.
Credibility with banks
DIFC positioning can support onboarding and counterparty comfort, subject to KYC and internal bank policies.
Global counterparties
A strong jurisdictional signal for international investors, advisors, and institutions.
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 DIFC (Foundation)
1
Day 1–5
Structuring & KYC Intake
Define purpose, governance approach, and collect KYC for relevant parties.
2
Day 6–7
Name Reservation
Reserve foundation name and confirm naming compliance.
3
Day 8–11
Registration Submission
Submit foundation registration application and standard documents.
4
Day 12–13
Review & Approvals
DIFC review cycle and responses to any queries; approvals and fee settlement.
5
Day 14
Issuance & Pack
Receive registration certificate/documents and deliver the digital governance pack.
Pricing
What's included in your DIFC (Foundation)
Formation Package
$1,000
- Foundation registration application preparation and filing (DIFC)
- Completion of standard foundation documents required by DIFC
- Coordination of name reservation and filing steps
- Coordination of DIFC portal steps and fee payments
- Digital governance document pack (formation set)
- Registered agent/CSP file administration for year 1
- Support for initial governance record setup (standard templates)
Annual Maintenance
$12,589/year
- Annual renewal / licence renewal application (as applicable)
- Confirmation statement completion and submission (if applicable)
- Establishment card renewal support (if visas are maintained)
- Annual compliance reminders and renewal coordination
Add-ons
Enhance your DIFC (Foundation)
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 DIFC (Foundation) in UAE and have your entity ready in 2 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.