Jurisdictions · Compare
DIFC vs ADGM: Family Office in Dubai or Abu Dhabi (2026)
Our view
Both centres come under the same UAE taxes and residence rules: no personal income tax, 9% corporate tax above AED 375,000 with 0% on qualifying income for Qualifying Free Zone Persons (the FTA says an unregulated family office's wealth and fund management income does not qualify), and the same 10-year Golden Visa. The main differences are the entry bar, the fees, the legal style and who counts as family. ADGM asks for USD 10 million in family net assets and charges USD 5,600 to set up a single family office. DIFC asks for USD 50 million, confirmed every year, and its 2023 rules set a USD 12,000 licence fee on top of the fees for the DIFC company. ADGM applies English common law directly; DIFC has its own laws and English-language courts. A family with at least USD 10 million but less than USD 50 million can set up a family office only in ADGM of the two. A family with USD 50 million or more can choose by city, legal style, cost and who counts as family.
Key differences
- Minimum wealth: USD 10 million in ADGM, against USD 50 million, confirmed every year, in DIFC.
- Fees: USD 5,600 to set up and USD 5,300 a year in ADGM, against a USD 12,000 licence fee under DIFC's 2023 rules (the rules do not say whether it is charged every year), plus the fees for the DIFC company.
- Law: English common law applied directly in ADGM, against DIFC's own laws with English-language courts.
- Who counts as family: in DIFC, a living common ancestor and their descendants, or descendants of an ancestor up to three generations back, with their spouses, stepchildren and adopted children; in ADGM, law firms report blood relations, step-children and adopted children, and Forsters reads the rules as excluding spouses of descendants.
- Serving several families: an FSRA permission in ADGM, against the Registrar's approval (each family must meet the USD 50 million test) and, for financial services, a DFSA licence in DIFC.
- The same in both: UAE corporate tax, no personal income tax, no inheritance tax in the official UAE list of taxes, and the 10-year Golden Visa.
Side by side
| Topic | Dubai (DIFC) | Abu Dhabi (ADGM) |
|---|---|---|
| Licence | Family Office licence from the DIFC Registrar; no DFSA licence | Licence from the ADGM Registration Authority; no FSRA permission |
| Minimum wealth | USD 50 million in family net assets, confirmed every year | USD 10 million in family net assets |
| Who counts as family | A living ancestor and their descendants, or descendants of an ancestor up to three generations back, with spouses, stepchildren and adopted children | Blood relations, step-children and adopted children; one law firm reads spouses of descendants as excluded reported |
| Serving several families | Registrar's approval to serve several families (USD 50 million each); a DFSA licence to give them financial services | FSRA permission: Category 4 to advise and arrange, 3C to manage assets |
| Law and courts | DIFC laws; English-language DIFC Courts | English common law applies directly; ADGM Courts |
| Substance | No minimum staff or spending rule found; 0% tax status needs adequate substance | No minimum capital for the family office; at least one authorised signatory with a UAE residency visa reported |
| Holding vehicles | Company, foundation, trust, prescribed company (SPV) | Company (including Restricted Scope Company), foundation, SPV, trust |
| 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 | 0% only on qualifying income, not unregulated wealth management; foundations can be transparent reported |
| 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 registered with the DIFC Courts Wills Service | Non-Muslim wills notarised by the ADGM Courts Wills Office reported |
| 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 | No official figure found |
| Official fees | USD 12,000 Family Office Licence under the 2023 rules (may be yearly), plus company fees | USD 5,600 to set up a single family office, USD 5,300 a year |
