Holding companies in the UAE

Why families and businesses use a holding company

• One owner for many assets. Subsidiaries, property and investments sit under one company, so ownership changes at the level of its shares.
• Succession. The holding company's shares can pass under a will, or be held by a foundation.
• Property. A company can hold freehold property in Dubai, subject to the Dubai Land Department's conditions. The property can then be sold by transferring the company's shares. [4][5]
• Separating risk. Each business or property can sit in its own subsidiary.

DMCC holding companies and SPVs

Since 5 May 2025, DMCC has offered a dedicated Holding Company licence and an SPV licence: [1][2]

• No physical office is required.
• Prices start at AED 3,690.
• Either form can be a limited liability company or a company limited by guarantee.
• DMCC requires them to be set up through a DMCC-licensed registered agent.
• A holding company needs a company secretary, and must prepare group accounts. [6]

RAK ICC holding companies

A RAK ICC company needs one director and one shareholder, and is formed within 2 working days once a registered agent has submitted the documents. RAK ICC's 2026 government formation fee is AED 3,250. Under a 2019 agreement, the Dubai Land Department registers Dubai freehold property for RAK ICC companies owned by individuals, with a no-objection letter. Marlborough Gulf is a RAK ICC registered agent. [3][5][7] RAK ICC companies →

Tax and accounts

• Corporate tax. A UAE holding company must register. How its income is taxed depends on its jurisdiction and the type of income. Take advice for your structure. [8]
• Group accounts. A DMCC holding company must prepare group accounts. [6]
• Records. Keep them for 7 years. [8]
• Beneficial owners. Record and update the real owners. [9]

How Marlborough Gulf helps

What we do:

• We design the holding structure: which company sits where, and what each owns.
• We set out how it fits with your wills or a foundation.
• As a RAK ICC registered agent, we form and administer RAK ICC holding companies, keep their books and advise on their tax.

What others do: DMCC holding companies and SPVs are set up through a DMCC-licensed registered agent.

Questions people ask

What is a holding company in the UAE?

A company whose main purpose is to own other companies, property or investments. DMCC and RAK ICC both offer holding company options. [1][3]

Does a holding company need an office in Dubai?

Not for a DMCC holding company or SPV, which DMCC licenses without a physical office. [1][2]

Can a holding company own property in Dubai?

Yes, in freehold areas, subject to the Dubai Land Department's conditions. For RAK ICC companies these include a no-objection letter. [5]