Business setup in Dubai: companies and UAE tax
Where your business and your holdings sit is a decision about tax, residence and succession at once. We set up and run companies in Dubai and the UAE for internationally mobile families and their businesses: DMCC and other free zone companies, RAK ICC companies and holding companies, with the accounting and UAE corporate tax advice that follow. These are the services Marlborough Gulf delivers itself:
- under its licence from the Dubai Multi Commodities Centre (licence JLT-68000)
- as a registered agent of RAK International Corporate Centre
Company formation
DMCC companies
We have been a DMCC company since 2012, under licence JLT-68000. DMCC's published setup costs range from AED 10,345 to AED 84,515, depending on the package, office and visas. [5] We take clients through the choice of activity and licence, the application and the company documents. We then handle the company's administration year by year. DMCC companies →
RAK ICC companies
RAK International Corporate Centre is the Ras Al Khaimah registry for international companies, used for holding companies and asset-holding structures. As a RAK ICC registered agent, we form and administer RAK ICC companies. RAK ICC companies →
Other free zones and offshore companies
Choose by 4 questions: the licence activity, whether you trade with mainland UAE customers, how many residence visas you need, and whether the company can be a Qualifying Free Zone Person. We compare the options before anything is filed.
Holding companies
A holding company can own subsidiaries, property, investments or a family business. Families use one to hold several assets under a single owner, so the succession plan can deal with its shares. Holding companies in the UAE →
Accounting and bookkeeping
UAE companies must keep accounting records for 7 years, and companies with revenue above AED 50 million, and every Qualifying Free Zone Person, must prepare audited financial statements. [6][7] We keep the books for our clients' companies and prepare the accounts their filings depend on. Accounting and bookkeeping →
UAE corporate tax
- The rates. Corporate tax applies to financial years starting on or after 1 June 2023. Taxable profit up to AED 375,000 is taxed at 0%, and profit above that at 9%. [1][2]
- Free zone companies. A free zone company that meets the conditions of a "Qualifying Free Zone Person" pays 0% on qualifying income and 9% on the rest. The conditions include adequate substance in the free zone and limits on other income. Every free zone company must register for corporate tax, even if it pays 0%. [1][3][5]
- Large groups. Since 2025, UAE members of multinational groups with worldwide revenue of €750 million or more, in at least two of the previous four years, must pay at least a 15% effective rate. [1][4]
We advise on how corporate tax and VAT apply to your companies and structures, and on registering and staying compliant. UAE corporate tax explained → Tax consultancy →
Where company work sits in the plan
- The company in context. For a family living across borders, a company is one part of a wider plan: residence, banking, property or succession. We set it up with the rest of the plan in mind, and with the tax rules of the other countries involved in view.
- Since 2012 in DMCC. We hold our own DMCC licence, JLT-68000.
- The same team from formation to the annual accounts.
Marlborough Gulf does not give investment, pension or insurance advice. Regulated services are provided by licensed firms, who contract with you directly.
Sources
- PwC Worldwide Tax Summaries, United Arab Emirates: corporate, taxes on corporate income, last reviewed 9 Sep 2026. https://taxsummaries.pwc.com/united-arab-emirates/corporate/taxes-on-corporate-income
- UAE Ministry of Finance, Corporate Tax in the UAE, updated 28 Oct 2026. https://mof.gov.ae/en/public-finance/tax/corporate-tax/
- Federal Tax Authority, Free Zone Persons Corporate Tax Guide, May 2024. Sections 3.2.2 (substance in a free zone), 3.2.8 (de minimis) and 12 (registration); opened and read 28 Oct 2026. https://tax.gov.ae/Datafolder/Files/Guides/CT/Free%20Zone%20Persons%20-%2020%2005%202024%20final%20for%20GCD.pdf
- LexisNexis Middle East, "UAE announces Cabinet Decision on introduction of top-up tax", 13 Feb 2025. https://www.lexis.ae/2025/02/13/uae-announces-cabinet-decision-on-introduction-of-top-up-tax/
- DMCC, Set up a new business and Corporate Tax (member support), read 28 Oct 2026. https://dmcc.ae/business/set-up-a-new-business https://dmcc.ae/members/support/corporate-tax
- Federal Decree-Law No. 47 of 2022 (Corporate Tax Law), Articles 3 and 56. https://mof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdf
- Ministerial Decision No. 84 of 2025 on Audited Financial Statements, 25 Mar 2025, Article 2. https://mof.gov.ae/wp-content/uploads/2025/04/Ministerial-Decision-No.-84-of-2025-on-Audited-Financial-Statements.pdf