Regulatory Intelligence

Abu Dhabi’s regulatory environment operates across multiple jurisdictions and frameworks. Mainland business operates under UAE federal and Abu Dhabi emirate-level regulations. ADGM operates under its own English common law framework. Free zones operate under zone-specific regulations with federal law overlay. Understanding which jurisdiction applies to a given business activity is the first decision any investor or entrepreneur must make.

The guides below provide structured intelligence on the key regulatory domains relevant to business formation and investment in Abu Dhabi.

• Company Formation — Mainland vs ADGM vs free zones. Steps, costs, timelines, entity types, and comparative assessment.
• ADGM Regulatory Framework — English common law jurisdiction, entity types, licensing, costs, and regulatory approach.
• Property Ownership — Freehold vs leasehold, designated zones, foreign ownership rules, and key investment areas.
• Tax Framework — Corporate tax (9%), VAT (5%), free zone exemptions, and international comparison.
• Emiratisation — Sector quotas, compliance requirements, penalties, and private sector implementation.