ADGM Free Zone
Company Formation

Set up in Abu Dhabi Global Market — the capital's international financial centre, with the direct application of English common law, an internationally benchmarked FSRA regulator and its own independent courts.

  • 100% Ownership
  • Established 2013
  • English Common Law
  • FSRA-Regulated
  • Al Maryah & Al Reem

ADGM — Abu Dhabi's Common-Law International Financial Centre

Abu Dhabi Global Market (ADGM) is the capital's international financial centre, established in 2013 and opened for business on 21 October 2015. It applies English common law directly and rests on three independent authorities: the Registration Authority, the Financial Services Regulatory Authority (FSRA) and ADGM Courts. Based on Al Maryah Island, it expanded to Al Reem Island in 2023.

Abu Dhabi Global Market was established in 2013 and opened for business on 21 October 2015 as an international financial centre and broad-based financial free zone. It is built on three independent authorities: the Registration Authority (RA), which incorporates and administers companies; the Financial Services Regulatory Authority (FSRA), which authorises and supervises financial firms; and ADGM Courts, an independent common-law judiciary of First Instance and Appeal.

ADGM's defining feature is its legal framework: it applies English common law directly — adopting the law of England and Wales (and certain English statutes) as the law of the jurisdiction — making it distinctive even among the region's financial centres. Originally based on Al Maryah Island, ADGM's jurisdiction was expanded to Al Reem Island in 2023, substantially enlarging its footprint. It is the home of Abu Dhabi's financial-services, asset-management, family-office and innovation ecosystems.

Abu Dhabi Global Market financial centre — Avyanco ADGM company formation
Best known for: Common law, asset management, family offices & innovation

Why ADGM

ADGM is not a standard free zone — it is an independent common-law jurisdiction inside the UAE, with its own courts and its own financial regulator (the FSRA). Its direct application of English common law and its asset-management, family-office and virtual-asset frameworks set it apart in the capital.

Direct Application of English Common Law

ADGM applies the law of England and Wales directly, rather than enacting its own separate code — the only jurisdiction in the region to do so. Global counterparties recognise the framework for contracts, shareholder agreements, financing and dispute resolution.

FSRA — Internationally Benchmarked Regulator

The Financial Services Regulatory Authority authorises and supervises financial firms under a risk-based, principles-led framework benchmarked to leading international regulators — the accepted credential for asset and fund managers in the capital.

ADGM Courts — Independent Common-Law Judiciary

Independent courts of First Instance and Appeal, English-language, applying common law — with a track record of enforcing commercial contracts and available by opt-in to non-ADGM parties.

Foundations, SPVs & Family-Office Structuring

ADGM is a leading UAE jurisdiction for Foundations, Special Purpose Vehicles and family-office structures — common-law vehicles used for succession planning, asset holding and multigenerational wealth.

RegLab & a Comprehensive Virtual-Asset Framework

ADGM launched one of the region's first fintech regulatory sandboxes (RegLab) and operates a comprehensive FSRA framework for virtual assets and digital-asset businesses — a magnet for fintech and Web3 ventures.

Al Reem Expansion & the Abu Dhabi Ecosystem

The 2023 expansion to Al Reem Island substantially enlarged ADGM's footprint, sitting alongside Abu Dhabi's wider innovation and venture ecosystem and the capital's sovereign and institutional capital base.

Ideal for
  • Asset managers, fund managers and wealth managers (regulated)
  • Family offices, Foundations and SPV / holding structures
  • Fintech, virtual-asset and digital-economy ventures
  • Holding companies wanting English common-law shareholder agreements
  • Funds and capital-market structures
  • Professional services (legal, audit, advisory) to the financial sector

ADGM Licence Types

ADGM supports regulated financial firms (under FSRA permissions), innovation and tech ventures, non-financial commercial businesses and a strong base of holding, SPV and foundation structures.

Regulated Financial Services

Authorised by the FSRA under a categorised, risk-based framework — covering asset and fund management, advisory, brokerage, banking and capital-market activities, each with its own prudential and conduct requirements.

  • Asset and fund management
  • Advisory and arranging deals in investments
  • Brokerage, dealing and custody
  • Banking and credit
  • Virtual-asset and digital-asset firms

Innovation & Tech

Innovation and tech ventures — fintech, regtech, AI and Web3 — supported by ADGM's RegLab sandbox and the wider Abu Dhabi innovation ecosystem.

  • Fintech and regtech
  • Virtual assets, blockchain and Web3
  • AI and deep-tech firms
  • RegLab sandbox participants
  • Tech and venture startups

Holding, SPV & Foundations

Common-law holding companies, Special Purpose Vehicles and Foundations for asset holding, succession planning and group structuring — an ADGM strength.

  • Holding companies
  • Special Purpose Vehicles (SPVs)
  • Foundations for succession & wealth
  • Family-office structures
  • Investment and JV vehicles

Non-Financial Commercial

Commercial and professional-services licences for the firms that support the financial ecosystem — legal, audit, advisory, consultancy and corporate services.

  • Legal and dispute-resolution firms
  • Audit, accounting and tax advisory
  • Management and strategy consultancy
  • Corporate services providers
  • Specialist B2B services

Legal Structures Under ADGM

Drawn from ADGM's English common-law framework, the legal forms cover operating companies, partnerships, branches and the holding / wealth vehicles ADGM is known for.

01

Private Company Limited by Shares

Closely held limited-liability company — the default vehicle for most ADGM operating and professional businesses.

02

Public Company

Company permitted to offer shares to the public — used for capital-raising and listed structures.

03

Special Purpose Vehicle (SPV)

A streamlined holding / financing vehicle widely used in ADGM for asset holding, securitisation and group structuring.

04

Limited Liability Partnership (LLP)

Partnership combining limited liability with operational flexibility — popular with professional and advisory practices.

05

Foundation

A common-law structure used for succession planning, asset protection and philanthropic purposes.

06

Branch

Branch of an existing UAE or overseas parent, operating under the parent's name and balance sheet.

How an ADGM Company Is Formed

ADGM runs incorporation through the Registration Authority — FSRA-regulated firms add an in-principle regulatory approval before the entity is registered.

  1. 01

    Confirm the Activity & Category

    Match the planned activity to a non-financial commercial licence, an SPV / Foundation, or — for financial services — an FSRA permission category that drives capital, conduct and reporting.

  2. 02

    Regulatory In-Principle Approval (Regulated Firms)

    For FSRA-regulated activities, submit the regulatory application — business plan, governance, controlled functions and AML framework. FSRA review runs several weeks.

  3. 03

    Reserve the Name & Arrange Premises

    Reserve the company name with the Registration Authority and arrange premises — co-working, serviced or leased office space across Al Maryah and Al Reem.

  4. 04

    Register the Entity

    File incorporation documents with the Registration Authority. Articles are drafted to the chosen structure — company, SPV, LLP, Foundation or branch.

  5. 05

    Open the Corporate Bank Account

    Onboard with an ADGM-active bank using the corporate documents and, for regulated firms, the regulatory file.

  6. 06

    Apply for Investor & Employee Visas

    Investor and employee visas processed through ADGM's government-services channel alongside Emirates ID and medicals.

Documents Required for ADGM Setup

The standard document set is consistent across structures. FSRA-regulated activities require an additional regulatory file — business plan, governance, AML framework and key-personnel applications.

  • Passport copies of all shareholders and directors (valid at least 6 months)
  • UAE residence visa copy for residents in the country
  • Emirates ID for UAE residents
  • Passport-sized photographs of shareholders
  • Proposed company names for reservation
  • Personal information / KYC questionnaire
  • For corporate shareholders: parent licence, constitutional documents, board resolution, UBO list and certificate of incumbency

Why Choose ADGM for Your Free Zone Setup

ADGM combines a globally recognised legal framework with the capital's institutional and innovation ecosystems.

Direct application of English common law — distinctive in the region

Regulated by the FSRA — an internationally benchmarked independent regulator

Independent ADGM Courts for English-language commercial dispute resolution

100% foreign ownership with no UAE-national shareholder requirement

0% Corporate Tax on qualifying income under the Qualifying Free Zone Person regime

Leading UAE jurisdiction for Foundations, SPVs and family-office structures

RegLab sandbox and a comprehensive virtual-asset framework for fintech and Web3

Expanded Al Maryah and Al Reem footprint within Abu Dhabi's ecosystem

Tax & Compliance Position — ADGM

ADGM entities are subject to the UAE Federal Corporate Tax (ADGM has no independent tax regime) and can qualify for the 0% QFZP rate. ADGM is not a Designated Zone for VAT purposes — Federal VAT applies to taxable supplies in the standard way.

UAE Corporate Tax

9% Headline · 0% QFZP on Qualifying Income

ADGM entities follow UAE Federal Corporate Tax under Decree-Law 47/2022 — 9% on taxable income above AED 375,000. Most ADGM entities can elect the Qualifying Free Zone Person (QFZP) regime and pay 0% on Qualifying Income; ADGM's regulated-finance and holding profile makes QFZP common.

QFZP eligibilityQFZP eligibility requires Qualifying Income, adequate Free Zone substance, arm's-length transfer pricing and audited financials. Regulated financial activity and qualifying holding/fund activity feature on the Qualifying Activities list under the relevant Ministerial Decisions — we assess each entity individually.
UAE VAT

5% Standard Rate · Standard VAT Regime

ADGM entities follow standard UAE VAT — 5% on taxable supplies, AED 375,000 mandatory registration threshold. Financial services carry specific VAT-exempt and zero-rated treatments under Federal Decree-Law 8/2017 and the FTA Financial Services Guide.

Not a Designated ZoneADGM is a financial free zone rather than a goods / Designated Zone under Cabinet 59/2017 — Designated Zone treatment is not commercially relevant for ADGM's financial and professional tenant base.

Ongoing Compliance Obligations

  • Annual Corporate Tax return (9 months from FY-end)
  • VAT returns per FTA assignment (many financial services VAT-exempt)
  • Audited financial statements (per ADGM Companies Regulations)
  • FSRA returns for regulated firms (varies by permission)
  • ESR notification + report where a Relevant Activity is carried on
  • UBO / beneficial-owner filings with the Registration Authority
  • AML / CFT — ADGM operates its own AML framework supervised by the FSRA

Sources & official references: Federal Decree-Law 47/2022 (Corporate Tax) · Cabinet Decision 100/2023 (QFZP) · Federal Decree-Law 8/2017 (VAT) · ADGM Companies Regulations · FSRA Rulebook

Sectors Active in ADGM

ADGM's member base reflects Abu Dhabi's financial and innovation economy.

Banking & Capital Markets

Asset & Wealth Management

Funds & Investment Vehicles

Family Offices & Foundations

Fintech & Virtual Assets

Insurance & Reinsurance

Legal & Advisory

Corporate & Professional Services

The Avyanco Advantage

Avyanco runs ADGM engagements end-to-end — from activity scoping and FSRA category selection through to a banked, visa-ready entity registered for Corporate Tax and VAT.

Activity & Category Advisory

We map the business to the right ADGM commercial licence, SPV / Foundation, or FSRA permission — clear about the capital, conduct and reporting each carries.

Common-Law Structuring

Holding, SPV, fund and Foundation structures designed around ADGM's English common-law framework and UAE Corporate Tax efficiency.

Regulatory File Preparation

For FSRA-regulated activities, we prepare the business plan, governance and AML file the regulator's review will require.

Corporate Bank Account

Introductions to UAE and international banks active in ADGM, with the compliance file onboarding requires.

Investor & Employee Visas

Investor, partner and employee visas processed through ADGM's government-services channel alongside Emirates ID and medicals.

Corporate Tax & VAT

FTA registrations and ongoing filings — including QFZP eligibility assessment for the 0% qualifying-income rate.

Meet Our Specialists

Partner-level advisors covering every leg of an ADGM setup — formation, regulatory file, structuring, tax and ongoing compliance.

Chandy Joseph, Sales Director at Avyanco

Chandy Joseph

Sales Director · UAE Company Setup

Astha, Senior Business Setup Consultant at Avyanco

Astha

Senior Business Setup Consultant

Dhiren, Business Setup Consultant at Avyanco

Dhiren

Business Setup Consultant

Hadir, Business Setup Consultant at Avyanco

Hadir

Business Setup Consultant

Tanya, Business Setup Consultant at Avyanco

Tanya

Business Setup Consultant

Why Founders Choose Avyanco for ADGM

Three things that come up in every ADGM engagement once the licence is issued.

Avyanco advisor closing an ADGM free zone company formation engagement

Common-Law & Regulatory Expertise

Live engagements with FSRA-regulated firms, fund managers, family offices and fintechs — we know which permission, capital and conduct requirements actually apply.

End-to-End Delivery

Licence, regulatory file, articles, premises, bank, visa and tax — handled by one team on one engagement letter.

Structuring-Led

Recommendations shaped by ADGM's Foundation, SPV and family-office strengths — not generic SME templates.

What Clients Say

A slice of recent feedback from founders who set up their UAE companies through Avyanco.

ADGM Free Zone — Frequently Asked Questions

Common questions about setting up in Abu Dhabi Global Market.

What is ADGM and when was it established?
Abu Dhabi Global Market is the capital's international financial centre and a broad-based financial free zone. It was established in 2013 and opened for business on 21 October 2015. It is built on three independent authorities — the Registration Authority, the Financial Services Regulatory Authority (FSRA) and ADGM Courts.
How is ADGM different from DIFC?
Both are common-law financial free zones with independent regulators and courts. The principal distinction is the legal technique: ADGM applies English common law directly — adopting the law of England and Wales as its own — whereas DIFC enacts its own common-law-based legislation. ADGM is in Abu Dhabi (Al Maryah and Al Reem Islands); DIFC is in Dubai. The right choice depends on activity, regulator preference and ecosystem.
Who regulates companies in ADGM?
Financial firms are authorised and supervised by the Financial Services Regulatory Authority (FSRA). Companies are incorporated and administered by the Registration Authority (RA). Disputes are heard by ADGM Courts, an independent common-law judiciary of First Instance and Appeal.
Can a foreign founder own 100% of an ADGM company?
Yes — ADGM permits full foreign ownership across its legal structures, with no UAE-national shareholder requirement.
Is ADGM good for holding companies, SPVs and family offices?
Yes. ADGM is one of the UAE's leading jurisdictions for Foundations, Special Purpose Vehicles and family-office structures, thanks to its English common-law framework. These vehicles are widely used for succession planning, asset holding and group structuring.
Does ADGM qualify for the 0% UAE Corporate Tax rate?
ADGM is a UAE free zone for Corporate Tax purposes. The 0% rate applies to qualifying income earned by a Qualifying Free Zone Person under the Federal Tax Authority's regime; non-qualifying income is taxed at the standard 9%. We assess QFZP eligibility at the planning stage.
What is RegLab?
RegLab is ADGM's regulatory sandbox — one of the first in the region — that lets fintech firms test innovative products under a tailored, time-limited FSRA authorisation. ADGM also operates a comprehensive FSRA framework for virtual assets and digital-asset businesses.
How long does ADGM company formation take?
Non-regulated commercial setups, SPVs and Foundations typically complete within a few weeks. FSRA-regulated firms add a regulatory in-principle approval phase that runs several weeks on top, depending on the permission and the completeness of the regulatory file.
Verification & independence

Content verified against the official ADGM site (adgm.com/about and adgm.com/legal-framework) and corroborating public sources as of June 2026. Avyanco Business Consultancy LLC is independent of ADGM, the FSRA, ADGM Courts and the Registration Authority, is not endorsed by any of them, and is not affiliated with any UAE government agency.

FSRA permission categories, capital requirements, ADGM common-law provisions, jurisdiction boundaries and Qualifying Free Zone Person eligibility evolve. Always confirm the current rules for your specific activity directly with the FSRA, the ADGM Registration Authority and the Federal Tax Authority before acting on any fact on this page.

Get expert advice

Speak to a UAE specialist

Tell us what you need and a senior advisor will respond within one business day — no obligation.

  • Partner-led — you speak to a senior advisor, not a junior analyst
  • A straight answer on the right structure, cost and timeline
  • A reply within one business day, every time
  • A free, no-obligation 30-minute scoping call

Confidential · A senior partner responds within one business day

Ready to Set Up in ADGM Free Zone?

Speak to an Avyanco partner about an ADGM licence scoped to your business — a regulated financial firm, a fund, a family office, an SPV or a professional-services practice in the capital.

Book a Consultation