Dubai
JurisdictionsDubai

Dubai: the Gulf base

A low-tax federal regime, no personal income tax and free zones built for international trade — with real substance and filing obligations behind it.

Where the Gulf, Europe and Asia meet in one time zone.

Dubai suits groups that trade with the Middle East and Africa, hold regional operations, or want a second base alongside Hong Kong or Singapore. Corporate tax is 9% above AED 375,000 of profit, there is no personal income tax, and a qualifying free-zone company can still hold a 0% rate on qualifying income.

The trade-off is substance and administration. Registration for corporate tax is mandatory even when nothing is payable, free-zone status has to be maintained on real conditions, and banks look closely at what the company actually does. We set the structure up so those obligations are planned from the start.

Corporate tax0% on the first AED 375,000 · 9% above
Free-zone company0% on qualifying income for a Qualifying Free Zone Person
Personal income taxNone
VAT5%
Small Business ReliefRevenue up to AED 3M may elect no taxable income — periods ending on or before 31 Dec 2026
Ownership100% foreign ownership in free zones and most mainland activities
FilingReturn and payment within 9 months of the financial year end
RegistrationMandatory for corporate tax even at 0%
Setting up

Setting up a company in Dubai

The United Arab Emirates is a federation of seven emirates on the Arabian Gulf, and Dubai is its commercial centre — a re-export hub between Europe, Africa and Asia, with world-class ports and airports, no personal income tax and a large international professional community. Since 2023 the UAE has had a federal corporate tax, which changed how structures are planned but left the fundamentals intact.

There are two routes in, and the choice drives everything that follows — where you can sell, what licence you hold, what office you need and how you are taxed.

Mainland company

Licensed by the emirate’s Department of Economy and Tourism. It can trade anywhere in the UAE and bid for government work, and since the 2021 reform most commercial activities allow 100% foreign ownership without a local partner. It needs real premises and is taxed under the standard regime.

Free-zone company

Formed inside one of Dubai’s free zones (DMCC, DIFC, JAFZA, Meydan and others), each with its own registrar and licence list. Straightforward to set up, flexible on office space, and the route most of our clients take for trading, holding and services. Selling into the UAE mainland normally requires a distributor or a branch.

What it takes

A licensed activity, a registered address in the emirate or free zone, a shareholder and director register, corporate tax registration even at 0%, and — where you want residence visas — office space that supports them. Bank onboarding in the UAE is thorough: substance and a clear business story matter more than share capital.

Where Dubai sits

One time zone from Europe, four hours from Asia.

Dubai works as the Gulf leg of a group whose other companies sit in Hong Kong or Singapore. We keep the whole chain consistent.

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What NGL does for your Dubai company

Company formation

Mainland or free-zone licence, registered address and your corporate documents.

Choosing the zone

Matching the activity, visa needs and budget to the right free zone or mainland licence.

Corporate tax & VAT

Registration, qualifying-income assessment, filings and the annual return.

Banking

UAE bank and payment accounts, with the substance file the compliance team expects.

Substance & renewals

Office, licence renewals and the records that keep free-zone status intact.

Who it suits

Traders into the Middle East and Africa, regional holdings, founders relocating to the Gulf.

Tell us what you are building. We reply within one business day.

A short call to recommend the structure, jurisdiction and bank for your case — fees quoted per case.