Jurisdictions · Compare
ADGM vs DMCC Family Office: Abu Dhabi or Dubai (2026)
Our view
ADGM and DMCC share UAE taxes: no personal income tax and 9% corporate tax above AED 375,000. The 0% rate for Qualifying Free Zone Persons covers only qualifying income, and the FTA says an unregulated family office's wealth and fund management income does not qualify. The entry bar differs: USD 10 million in family net assets in ADGM, against USD 1 million in investible or liquid assets when applying in DMCC. ADGM applies English common law directly and has its own courts. DMCC has none, and disputes default to the Dubai Courts (reported) unless a contract chooses the DIFC Courts. A family with USD 1 million to under USD 10 million can set up a single family office only in DMCC of the two. Above that, city, law, courts and foundations decide.
Key differences
- Minimum wealth: USD 10 million in family net assets in ADGM, against USD 1 million in investible or liquid assets when applying in DMCC.
- Law and courts: English common law applied directly, with the ADGM Courts, in ADGM, against no courts of its own in DMCC, where disputes default to the Dubai Courts (reported) unless a contract chooses the DIFC Courts.
- Serving several families: an FSRA permission (Category 4 to advise and arrange, 3C to manage assets) in ADGM, against an MFO licence with no asset minimum, DMCC Authority approval for each family and a bar on financial services regulated by the Securities and Commodities Authority in DMCC.
- Substance: at least one authorised signatory with a UAE residency visa (reported by Hadef & Partners) in ADGM, against no minimum workforce but a lease or freehold in the company's name in DMCC.
- Fees: USD 5,600 to set up and USD 5,300 a year for a single family office in ADGM, against standard company charges of AED 9,020 to register and AED 20,285 a year for the licence, plus other DMCC charges and the office lease a licence requires, with no separate family office fee listed, in DMCC.
- Foundations: available in ADGM (USD 1,000 to set up, initial assets as low as USD 100), against regulations issued in 2026 but no onboarding yet on 19 October 2026 in DMCC.
Side by side
| Topic | Abu Dhabi (ADGM) | Dubai (DMCC) |
|---|---|---|
| Licence | Licence from the ADGM Registration Authority; no FSRA permission | SFO licence for a DMCC Free Zone LLC from the DMCCA; non-regulated services only |
| Minimum wealth | USD 10 million in family net assets | USD 1 million in investible or liquid assets when applying |
| Who counts as family | Blood relations, step-children and adopted children; one law firm reads spouses of descendants as excluded reported | Descendants of a common parent or spouse, down to three generations, with spouses |
| Serving several families | FSRA permission: Category 4 to advise and arrange, 3C to manage assets | MFO licence, no asset minimum, DMCCA approval for each family; non-regulated services only |
| Law and courts | English common law applies directly; ADGM Courts | DMCC rules; Dubai Courts by default (reported), DIFC Courts by contract clause reported |
| Substance | No minimum capital for the family office; at least one authorised signatory with a UAE residency visa reported | No minimum workforce; lease or freehold needed; 0% tax status needs adequate substance |
| Holding vehicles | Company (including Restricted Scope Company), foundation, SPV, trust | Company, SPV, holding company, foundation (2026, not yet open); no trust law found |
| Corporate tax | UAE corporate tax: 0% up to AED 375,000, 9% above | UAE corporate tax: 0% up to AED 375,000, 9% above |
| Family office tax | 0% only on qualifying income, not unregulated wealth management; foundations can be transparent reported | No family office regime; 0% only on qualifying income, not unregulated wealth management |
| Personal income tax | None | None |
| Inheritance tax | None in the official UAE list of taxes | None in the official UAE list of taxes |
| Wills and succession | Non-Muslim wills notarised by the ADGM Courts Wills Office reported | Non-Muslim wills with the DIFC Courts Wills Service; ADGM Courts option |
| Residence | 10-year Golden Visa from AED 2 million in property or investments | 10-year Golden Visa from AED 2 million in property or investments |
| Time to set up | No official figure found | Around 10 working days, per DMCC |
| Official fees | USD 5,600 to set up a single family office, USD 5,300 a year | Standard company: AED 9,020 registration, AED 20,285 a year licence; no SFO fee listed |
