Family Office in Abu Dhabi (ADGM): Rules, Tax, Costs 2026

How is a family office licensed in Abu Dhabi (ADGM)?

A single family office is a controlled activity licensed by the ADGM Registration Authority under the Commercial Licensing Regulations (Controlled Activities) Rules; it does not need an FSRA financial services permission. The SFO submits a business plan, then applies through ADGM's online registry solution, and may register as a Restricted Scope Company (RSC) so that only its name and office address are public. [1, 2, 3, 4]

What is the minimum wealth for a family office in Abu Dhabi (ADGM)?

'Minimum family net assets of USD 10 million' (ADGM). Hadef & Partners reports that licensing rules adopted on 16 October 2025 make a minimum net asset value of USD 10 million a licence condition, after a 1 May 2025 notice cut the threshold (ATB Legal). From September 2024 the requirement had been USD 30 million in net investable or liquid assets (Al Tamimi). [1, 2, 5, 6, 7]

Compare: Family Office Minimum Net Worth by Country

Who counts as family?

ADGM: 'Family members may include all blood relations, allowing the structure to be maintained in perpetuity.' The SFO may serve only a single family, which law firms report the rules define as all direct ancestors and descendants of an individual, or a group of related individuals, including blood relations, step-children and adopted children. Forsters (June 2026) reads the rules as not including spouses of descendants. [1, 2, 7, 8]

Reported by the sources named, not confirmed by an official source.

Can one office serve several families?

Serving more than one family needs a financial services permission from the Financial Services Regulatory Authority (FSRA). ADGM describes multi-family offices as 'lightly regulated by the ADGM FSRA (under a Category 4 licence)', but the category depends on the services: the FSRA prudential rules put Advising on Investments and Arranging Deals in Investments in Category 4 and Managing Assets in Category 3C. Forsters (June 2026) likewise says Category 3 applies where the office has discretionary control over assets. [1, 2, 9]

Which law and courts apply?

ADGM's legal framework is based on English common law, and ADGM states it is 'the only free zone in the region with the direct application of English law'. ADGM has its own courts, the ADGM Courts, with an online eCourts platform. [1, 10]

What substance is required?

ADGM states an SFO needs no minimum capital, has low ongoing administration and no audit requirement; Hadef & Partners reports that rules adopted on 16 October 2025 require licence holders to keep at least one authorised signatory with a UAE residency visa. For a multi-family office ADGM's page still states minimum capital of USD 10,000, but FSRA prudential amendments in force from 19 August 2025 raised base capital for most Category 4 firms to USD 50,000; most Category 3C firms need USD 250,000. [1, 5, 9, 11, 12]

Reported by the sources named, not confirmed by an official source.

Which holding vehicles are available?

Private companies (including Restricted Scope Companies), foundations (initial assets as low as USD 100), SPVs (private limited companies with a licence to invest in and hold assets) and trusts (ADGM provides the regulatory framework only). A separate private trust company regime was not found in official sources. [1]

What is the corporate tax rate?

UAE federal corporate tax applies: 0% on taxable income up to AED 375,000 and 9% above that, under Federal Decree-Law No. 47 of 2022, for financial years beginning on or after 1 June 2023. A family office company or holding company in ADGM pays these rates unless it qualifies as a Qualifying Free Zone Person. [13]

Are there tax incentives for family offices?

A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on other taxable income if it meets the Corporate Tax Law conditions (including adequate substance, as reported by CMS), keeps non-qualifying revenue below 5% of revenue or AED 5 million, whichever is lower, and has audited accounts. Ministerial Decision No. 229 of 2025 lists qualifying activities such as holding shares for investment and related-party treasury and financing; fund and wealth management count only if overseen by a UAE competent authority. PwC's summary of FTA guidance (June 2026) says family foundations and trusts can be tax transparent, but an SFO is unlikely to be and is taxed on all its income, including management fees. The Federal Tax Authority's public clarification CTP008 (September 2025) says that if a free zone single or multi family office 'only holds a licence without the regulatory oversight of the Competent Authority', its wealth and fund management services are not qualifying activities, so that income does not get the 0% rate. [2, 14, 15, 16, 17]

Reported by the sources named, not confirmed by an official source.

Is there personal income tax?

'The UAE does not levy income tax on individuals' (UAE government portal). VAT of 5% applies to purchases of goods and services. [18, 19]

Compare: Countries With No Personal Income Tax

Is there inheritance or estate tax?

No inheritance, estate or gift tax appears in the official UAE government list of taxes, which covers VAT, excise tax, corporate tax and other taxes. No official page stating 'no inheritance tax' in those words was found. [18, 19]

Compare: Inheritance Tax by Country

How do wills and succession work?

The ADGM Courts Wills Office notarises non-Muslim wills for UAE assets (including outside Abu Dhabi) and guardianship of minor children, for AED 950 (Abu Dhabi Judicial Department) plus USD 155 (ADGM Courts); probate is handled by the Abu Dhabi Judicial Department. Khaleej Times reports that Federal Decree-Law No. 41 of 2022 lets non-Muslim citizens and residents apply their home country's law to wills and inheritance. Forsters notes families often hold family office shares through a trust or foundation so that probate does not disrupt the business. [2, 10, 20]

Reported by the sources named, not confirmed by an official source.

Can the family get residence?

ICP lists a 10-year Golden Residency for investors who own UAE property worth at least AED 2,000,000 (a loan from an approved local bank is allowed), hold a deposit of at least AED 2,000,000 with an investment fund or national bank, or set up a company with at least AED 2,000,000 in capital or hold a partner share of that value (invested capital must not come from a loan). Holders can obtain residence permits for spouses, children of any age and parents. [21, 22]

Compare: Residency by Investment by Country

How long does set-up take?

Not found in official sources. ADGM says application status is shown on the online registry dashboard and a soft copy of the licence is emailed if approved, but gives no processing time. [1]

What are the official fees?

Indicative ADGM fees (ADGM family office page, accessed 18 October 2026): SFO USD 5,600 incorporation and USD 5,300 annual renewal; multi-family office USD 16,800 and USD 16,500; foundation USD 1,000 and USD 500; SPV USD 1,900 and USD 1,400; no ADGM fees for trusts. Third-party provider fees are extra and vary. [1]