UAE
Special-purpose structure for eligible SPV/holding uses under DIFC prescribed categories.
Key Benefits
Designed for eligible SPV/holding uses under DIFC prescribed company categories, rather than broad operational trading.
Often a lighter administrative route than full operating licences when the structure fits prescribed criteria.
A strong jurisdictional signal for counterparties, investors, and professional advisors.
Suitable for deal SPVs, investments, and structured ownership requiring clear registers and formal governance.
Helps isolate specific assets or strategies from other group risks and liabilities.
A robust corporate framework supports board actions, resolutions, and clean documentation standards.
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 company 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 prescribed-category fit, define purpose, and collect KYC and ownership details.
Reserve company name and confirm naming compliance.
Submit incorporation documents and required declarations; address any clarifications requested.
Authority review cycle, approvals, and fee settlement.
Receive incorporation documents and deliver the digital corporate pack.
Pricing
Formation Package
$1,000
Annual Maintenance
$7,348/year
Add-ons
Form your DIFC (Prescribed Company) 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.