UAE
Efficient holding vehicle for owning shares, portfolios, and assets with straightforward governance.
Key Benefits
Optimised for owning shares, portfolios, and assets with a straightforward governance model.
Typically incorporated quickly once KYC and structure details are complete and approved.
Often lower ongoing administrative overhead than regulated financial centres for pure holding purposes.
Useful for isolating specific assets (shares, IP, property SPVs) from operating risk elsewhere in a group.
Commonly used in international structures, subject to bank onboarding and substance expectations in relevant jurisdictions.
A standardised corporate pack supports audits, counterparties, and transaction readiness.
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
Applies where the company registers for VAT and makes taxable supplies in the UAE.
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
Collect beneficial owner/director IDs, proof of address, and confirm shareholding and holding purpose.
Run name availability checks and confirm an acceptable company name.
Prepare and submit the incorporation application and standard documents to RAK ICC.
Receive Certificate of Incorporation and supporting registry documents.
Finalise registers and deliver the digital corporate document pack.
Pricing
Formation Package
$500
Annual Maintenance
$3,900/year
Add-ons
Form your RAK ICC (Holding Company) in UAE and have your entity ready in 2-5 working days.
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.