UAE Federal Regulations

Regulatory Knowledge Base

Stay compliant with the latest directives from the UAE Ministry of Economy and Federal Tax Authority. Essential reading for all foreign investors.

Corporate Tax Framework (9%)

Effective from financial years starting on or after June 1, 2023, the UAE has introduced a Federal Corporate Tax on business profits.

  • 0% for taxable income up to AED 375,000 to support small businesses.
  • 9% standard rate for taxable income exceeding AED 375,000.
  • Free Zone businesses may continue to benefit from 0% tax on "Qualifying Income".

UAE Golden Visa Program

The UAE Golden Visa is a long-term residence visa which enables foreign talents to live, work or study in the UAE while enjoying exclusive benefits.

Investor Eligibility Criteria:Public investment of at least AED 2 million, or owning a property valued at AED 2 million or more. Entrepreneurs can also qualify if their project has a capital of AED 500,000 or approval from an accredited incubator in the UAE.

Mainland vs. Free Zone Ownership

Recent amendments to the Commercial Companies Law have revolutionized foreign investment in the UAE.

Mainland

Now allows 100% foreign ownership for over 1,000 commercial and industrial activities. No local sponsor required for eligible activities. Can trade directly in the local UAE market.

Free Zone

Always 100% foreign ownership. Repatriation of 100% capital and profits. Exempt from custom duties. Must use a local distributor to trade within the UAE mainland market.