UAE
Purpose-built SPV for holding specific assets or investments with clear governance.
Key Benefits
Designed for holding a specific asset or investment with clear governance and limited operational footprint.
A familiar legal environment supports structured deals and international investor expectations.
Suitable for deal SPVs, co-investments, and asset acquisition structures requiring clear registers and records.
Helps isolate a single investment or property from operating risks elsewhere in the corporate group.
Often preferred for institutional counterparties, subject to KYC and bank onboarding policies.
Commonly used in international structures, subject to tax and reporting considerations.
Tax Overview
UAE Corporate Tax
0% may apply to Qualifying Free Zone Persons (QFZPs) on qualifying income; otherwise 9% may apply. The AED 375,000 0% band generally applies to non-QFZPs; QFZPs instead follow the qualifying/non-qualifying income rules.
VAT
Often not applicable unless the SPV makes taxable supplies in the UAE and registers for VAT.
Withholding Tax
The UAE does not currently levy withholding tax on outbound payments under the federal Corporate Tax regime.
Domestic Minimum Top-up Tax (DMTT)
May apply to UAE entities that are part of large multinational groups (Pillar Two threshold) to ensure a 15% minimum effective tax rate in the UAE.
Formation Process
Confirm SPV purpose and ownership; collect KYC documents and declarations.
Coordinate name reservation/pre-clearance steps.
Submit incorporation application and standard documents.
ADGM review cycle and responses to any queries.
Receive incorporation documents and deliver the digital corporate pack.
Pricing
Formation Package
$1,000
Annual Maintenance
$6,100/year
Add-ons
Learn More
The UAE ADGM SPV is a premium, passive holding entity established within the Abu Dhabi Global Market. Operating under an English Common Law framework, it allows for 100% foreign ownership with zero minimum capital. It is engineered specifically to ring-fence global assets—such as real estate, corporate equities, and intellectual property—to isolate risk. Rather than a traditional offshore vehicle, it serves as a highly reputable onshore hub that grants access to the UAE's extensive international double tax treaty network.
Formation of a ADGM (SPV) in UAE typically takes 2-3 weeks once KYC documents have been submitted and verified.
The formation package starts at $1,000. Annual maintenance is $6,100/year. All-inclusive — no hidden fees.
UAE applies the following taxes to this entity type: UAE Corporate Tax: 0-9% (0% may apply to Qualifying Free Zone Persons (QFZPs) on qualifying income; otherwise 9% may apply. The AED 375,000 0% band generally applies to non-QFZPs; QFZPs instead follow the qualifying/non-qualifying income rules.). VAT: 5% (Often not applicable unless the SPV makes taxable supplies in the UAE and registers for VAT.). Withholding Tax: 0% (The UAE does not currently levy withholding tax on outbound payments under the federal Corporate Tax regime.). Domestic Minimum Top-up Tax (DMTT): up to 15% (May apply to UAE entities that are part of large multinational groups (Pillar Two threshold) to ensure a 15% minimum effective tax rate in the UAE.).
The package includes: Incorporation application preparation and filing (ADGM SPV), Completion of standard incorporation documents (ADGM SPV), Up to 2 shareholders included in the standard CSP package, Provision of registered office address, Coordination of name reservation and filing steps, Digital corporate document pack (formation set), Registered agent/CSP file administration for year 1.
Form your ADGM (SPV) in UAE and have your entity ready in 2-3 weeks.
Entity Engine is a private facilitation platform, not a government agency or law firm. Information is general only (not legal/tax advice). Filings are completed by regulated third-party partners. Terms.