Jurisdictions · Compare
DIFC vs DMCC Family Office: Two Dubai Free Zones (2026)
Our view
Both Dubai centres 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 is the main difference: USD 1 million in investible or liquid assets when applying in DMCC, against USD 50 million in family net assets, confirmed every year, in DIFC. DIFC has its own laws, English-language courts, trusts and foundations. DMCC has no courts of its own, and its foundations were not yet open on 19 October 2026. A family with USD 1 million to under USD 50 million can set up a single family office only in DMCC of the two.
Key differences
- Minimum wealth: USD 50 million in family net assets, confirmed every year, in DIFC, against USD 1 million in investible or liquid assets when applying in DMCC.
- Licence: a Family Office licence from the DIFC Registrar, with no DFSA licence for one family, in DIFC, against an SFO licence from the DMCC Authority, which bars financial services regulated by the Securities and Commodities Authority, in DMCC.
- Serving several families: the Registrar's approval (USD 50 million for each family) and, for financial services, a DFSA licence in DIFC, against an MFO licence with no asset minimum but DMCC Authority approval for each family in DMCC.
- Courts: DIFC laws and English-language DIFC Courts in DIFC, against no courts of its own in DMCC, where disputes default to the Dubai Courts (reported) unless a contract chooses the DIFC Courts.
- Trusts and foundations: the DIFC Trust Law and foundations that DIFC says can be set up for USD 350 in DIFC, against no trust law found and foundations not yet open for onboarding on 19 October 2026 in DMCC.
- Fees: a USD 12,000 Family Office Licence fee under DIFC's 2023 rules (which do not say whether it is yearly), plus company fees, in DIFC, 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.
Side by side
| Topic | Dubai (DIFC) | Dubai (DMCC) |
|---|---|---|
| Licence | Family Office licence from the DIFC Registrar; no DFSA licence | SFO licence for a DMCC Free Zone LLC from the DMCCA; non-regulated services only |
| Minimum wealth | USD 50 million in family net assets, confirmed every year | USD 1 million in investible or liquid assets when applying |
| 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 | Descendants of a common parent or spouse, down to three generations, with spouses |
| Serving several families | Registrar's approval to serve several families (USD 50 million each); a DFSA licence to give them financial services | MFO licence, no asset minimum, DMCCA approval for each family; non-regulated services only |
| Law and courts | DIFC laws; English-language DIFC Courts | DMCC rules; Dubai Courts by default (reported), DIFC Courts by contract clause reported |
| Substance | No minimum staff or spending rule found; 0% tax status needs adequate substance | No minimum workforce; lease or freehold needed; 0% tax status needs adequate substance |
| Holding vehicles | Company, foundation, trust, prescribed company (SPV) | 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 | 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 registered with the DIFC Courts Wills Service | 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 12,000 Family Office Licence under the 2023 rules (may be yearly), plus company fees | Standard company: AED 9,020 registration, AED 20,285 a year licence; no SFO fee listed |
