The United Arab Emirates

Why the UAE

• Base for the regionJebel Ali, the largest port in the Middle East, links some 12,000 companies to regional and global markets, which makes the UAE the usual base for selling across the Gulf.
• Low, predictable taxCorporate tax is 9% above AED 375,000, and qualifying free zone income can be taxed at 0%.
• Open to foreign ownersForeign investors can own 100% of a company in most activities, and federal and emirate programs back startups with accelerators and funding.

Source: Dubai Media Office, May 2026 · UAE Ministry of Economy and Tourism

Priority sectors

Source: UAE Ministry of Economy and Tourism

How companies enter

1. Step 1Soft landingA first stay through a program such as Hub71 in Abu Dhabi or in5 in Dubai, with meetings booked with corporates, investors and government entities.
2. Step 2PilotA paid pilot with a corporate, a family-owned group or a local distributor, often still billed from home.
3. Step 3Local companyA free zone company for regional and international business, or a mainland company, which can be 100% foreign-owned in most activities, when most clients are inside the UAE.

Founders can apply for the Golden Visa as entrepreneurs, a renewable 5-year residence visa that needs proof of an innovative or technical project and a letter from a business incubator or the relevant emirate authority.

Source: UAE Government portal

Costs to plan for

• Trade licence and free zone or mainland registration fees
• Corporate tax and 5% VAT registration, accounting and filings
• Office or flexi-desk space
• Residence visas, health insurance, salaries and housing

Source: Federal Tax Authority, VAT · UAE Ministry of Economy and Tourism

Who can help