Middle East

Location

UAE Dirham (AED)

Currency

Legal System

LLCs, Free Zone Companies

Corporate Structures

Tax System

  • No corporate tax for most companies; some free zones have different rules
  • No personal income tax for residents
  • VAT of 5% applies to most goods and services

Legal Framework

  • Based on Civil Law; governed by the Commercial Companies Law
  • LLCs and Free Zone Companies are popular structures

Advantages

  • Strategic location with access to Middle Eastern markets
  • Favorable business environment with minimal regulatory complexity
  • No corporate tax for most businesses operating outside free zones

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