Key Jurisdiction
Considerations
Setting up a corporate entity in the United Arab Emirates comes with standard regulatory compliance items. Orbit ensures complete legal alignment with the relevant free zone authority and Federal Tax Authority requirements from day one.
100% Fully Managed Support
From resident nominee directors to local corporate secretary requirements, we cover every compliance checkpoint seamlessly.
Corporate tax since 2023
A federal corporate tax applies for financial years starting on or after 1 June 2023: 0% up to AED 375,000, then 9%. Registration and annual returns are mandatory even where little tax is due.
DTAs, but no United States treaty
With genuine substance, a UAE company can obtain a Tax Residency Certificate and access its treaty network for flows from third countries, which a British Virgin Islands or Cayman company cannot. There is no United States income tax treaty, so United States owners plan home-country outcomes under Subpart F and Global Intangible Low-Taxed Income (GILTI), not treaty relief.
Dividends and capital gains
Dividends and capital gains are exempt from UAE corporate tax, and there is no withholding tax on outbound payments.
EUR Pillar Two threshold
A 15% Domestic Minimum Top-up Tax applies to multinationals with EUR 750 million or more in consolidated revenue from 1 January 2025. Most owner-managed United States groups stay on the 9% and 0% regime.
Quick Facts
| Feature | Value | Why it matters |
|---|---|---|
| Best for | Global and regional holding company, investment holding, family office, special purpose vehicle | Low tax and accessible banking |
| Setup speed | About 5 to 10 business days | Quick and predictable |
| Minimum share capital | Varies by free zone (often USD 1 to 5,000) | Low entry cost |
| Local director needed | No | 100% foreign ownership allowed |
| Company secretary | No (some zones require an authorized signatory) | Low admin |
| United States income tax treaty | None in force | Plan US flows on domestic law, not treaty relief |
Global and regional holding company, investment holding, family office, special purpose vehicle
Low tax and accessible banking
About 5 to 10 business days
Quick and predictable
Varies by free zone (often USD 1 to 5,000)
Low entry cost
No
100% foreign ownership allowed
No (some zones require an authorized signatory)
Low admin
None in force
Plan US flows on domestic law, not treaty relief
What’s Included & Pricing
Complete transparency. Review what is covered under our standard package and how our tailored corporate pricing is structured.
Standard Package Inclusions
- Incorporation via licensed registered agent
- Registered agent and registered office
- Annual government compliance
- Economic substance and annual return filing
- Accounting and recordkeeping
Tailored Transparent Pricing
We tailor pricing based on your business profile, structure, and scope of services. Costs are discussed and confirmed after a quick review of your requirements, ensuring you only pay for what you actually need.
Why UAE Works for Holding Companies
Zero Free-Zone Tax
0% corporate tax on qualifying free zone income.
No Capital or Dividend Tax
No capital gains, dividend, or withholding tax.
Full Foreign Ownership
100% foreign ownership and modern regulatory frameworks.
Wide Treaty Network
An extensive double tax treaty network, roughly 140 treaties, for cross-border efficiency.
Stable and Reputable
A stable, reputable jurisdiction with growing international recognition.
Tax Regime For Holding Companies
Corporate income tax
0% for Qualifying Free Zone Persons meeting activity and substance criteria, and 9% for non-qualifying income above AED 375,000.
Dividends
Exempt from UAE corporate tax, with no withholding tax.
Capital gains
Exempt from UAE corporate tax on qualifying shareholdings.
Foreign-sourced income
Generally not taxed in the UAE.
Tax treaties
About 140 double tax agreements, enabling withholding tax reduction on inbound dividends, interest, and royalties. There is no United States income tax treaty.
United States owner treatment
A UAE company owned more than 50% by United States shareholders is generally a Controlled Foreign Corporation. A 0% or 9% local rate usually means the income is picked up currently under Subpart F or GILTI, and Form 5471 is filed with the United States return. Orbit prepares the records and coordinates filing with licensed United States tax partners.
Corporate Tax Calculator
Estimate corporate tax under the UAE regime (0% on the first AED 375,000, then 9%).
Qualifying Free Zone Persons may access 0% on qualifying income. The standard rate is 9% above AED 375,000. United States owners should model the Subpart F and GILTI position separately, because a low UAE rate does not mean a low overall rate.
What You Get With Orbit
A fully managed, end-to-end statutory solution for international corporate holdings.
Pre-incorporation planning
Free zone selection, shareholding mapping, and tax treaty and substance strategy.
Company setup
Name reservation, filings, and incorporation with free zone partners.
Registered office and governance
License package setup, registered address, and statutory record maintenance.
Substance services
Local directors, virtual office, and UAE-based board meetings to maintain Qualifying Free Zone Person status.
Accounting and filings
Bookkeeping, corporate tax registration, and return preparation.
United States reporting support
We assemble the Form 5471 package, earnings and profits schedules, and intercompany support your United States preparer needs. Filing and Internal Revenue Service representation are handled by licensed United States tax partners.
Audit and compliance
Coordination with licensed auditors in mandatory zones, plus Economic Substance Regulations and Ultimate Beneficial Owner filings.
How The ProcessWorks
A highly structured compliance timeline tracking setup steps from day zero kickoff to annual filings.
Kickoff and KYC (Day 0)
Submit shareholder and director documentation and confirm free zone selection.
Incorporation (typically 5 to 10 days)
Orbit coordinates with the free zone for license issuance and registered office setup.
Banking and tax registration
Support with UAE bank or fintech account opening, and corporate tax and Value Added Tax registrations as needed.
Go-live
Company operational, with the governance and compliance calendar activated.
Annual maintenance
License renewal, Economic Substance Regulations, Ultimate Beneficial Owner, tax, and audit support as applicable, with the Form 5471 package prepared on the same cycle.
What we need from you
Shareholder and director KYC (passport, proof of address).
Intended business activity and free zone preference.
Group ownership chart and source of funds.
United States shareholder details and ownership percentages for Form 5471 scoping.
Any specific tax treaty or banking objectives.
Who this is ideal for
Global and regional holding company
Investment holding
Family office
Special purpose vehicle
Tell us your use case
Ready to get started?

Trusted by high-
growth organizations
"I've been working with Orbit since the beginning of 2026 and couldn't be happier. They are professional, detail-oriented, responsive, and always timely. As the owner of a one-person corporation, I greatly appreciate having such a reliable accounting team in my corner. Highly recommended!"

Maja Djikic
Consultant
Global Entity Management Pricing
Mid-Shore Stability
UAE Holding Company
Global Entity Management Service
Pricing
Custom Pricing
Setup fee plus annual management fee per entity. Multi-entity discounts available.
A reputable free-zone platform with 0% tax on qualifying income, full foreign ownership, and a wide treaty network.
Jurisdiction Quick Facts
Why UAE Works
- 0% corporate tax on qualifying free zone income
- No capital gains, dividend, or withholding tax
- 100% foreign ownership and modern frameworks
- Extensive double tax treaty network of roughly 140 treaties
Standard Package Inclusions
- Incorporation via licensed registered agent
- Registered agent and registered office
- Annual government compliance
- Economic substance and annual return filing
- Accounting and recordkeeping
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Frequently Asked Questions
No. There is no resident director requirement, and 100% foreign ownership is permitted.
Usually yes, though onboarding depends on your activity, ownership, and source of funds. We prepare the file and manage the process.
0% on the first AED 375,000 of taxable income and 9% above that. Qualifying Free Zone Persons may access 0% on qualifying income.
No. Dividends are exempt from UAE corporate tax and there is no withholding tax on outbound payments.
It depends on the free zone. Several zones require audited financial statements annually, and we confirm the requirement for your zone during setup.
Value Added Tax at 5% applies if the company carries on a taxable activity above the registration threshold. A pure holding company often does not.
Yes. Economic Substance Regulations apply, with a reduced test for pure holding companies, and an annual filing is still required.
No. There is no United States income tax treaty with the United Arab Emirates, so United States outcomes are planned under domestic law rather than treaty relief.
No. Orbit prepares the books, the Form 5471 package, and the supporting schedules. Filing and Internal Revenue Service representation are handled by licensed United States tax partners.






