United Arab Emirates: residency, company and banking
United Arab EmiratesMiddle East- Corporate tax for individuals in business
- Applies once business turnover exceeds AED 1,000,000
- As of 2026-10-25 · [7]
- Individual tax residency tests
- 183 days in 12 months, or 90 days with a residence permit plus a home or work in the UAE
- As of 2026-10-25 · [3]
- Golden visa, real estate investors
- 10 years; property of at least AED 2,000,000
- As of 2026-10-25 · [4]
Overview
The UAE is no longer a zero-tax jurisdiction for companies, but it remains a low-tax one with a strong banking sector and a residence system tied to business activity. Founders typically set up a company, receive a residence visa through it and then build personal and corporate banking around that base.
Individuals pay no personal income tax on salaries or investment income. A natural person who runs a business directly can fall within corporate tax once business turnover passes AED 1 million, which is one reason most founders operate through a company.
A visa alone does not make you tax resident in the eyes of other countries. If you need a UAE tax residency certificate or treaty protection, plan for real presence: the domestic tests start at 183 days in a 12-month period, or 90 days for residence-permit holders with a home or work in the UAE.
Redomiciled coordinates company, visa and banking steps; licensed UAE advisers provide tax and legal advice.
- Bank onboarding (our experience)
- 2–8 weeksAs of 2026-02-04 · [10]
UAE company formation for international founders
A UAE company is a mainland or free zone entity used by founders who want a low-tax, internationally accepted base with residence attached. As of October 2026, corporate tax is 0% on the first AED 375,000 of taxable income and 9% above, with 0% possible on qualifying free zone income.
The first choice is free zone or mainland. Free zone companies are licensed by a specific zone and suit international service, holding and online businesses; mainland companies are needed to trade directly with UAE customers, run physical retail or sign many local contracts. Each zone belongs to an emirate, and visas, medical tests and biometrics happen in that same emirate.
Every company needs a licensed office. For most service businesses a flexi-desk or virtual office package from the free zone is enough, and it usually includes the registered address and basic compliance support.
Corporate tax applies to tax periods starting on or after 1 June 2023. A free zone company keeps 0% on qualifying income only if it is a Qualifying Free Zone Person; its other taxable income is taxed at 9%, without the AED 375,000 zero band. Projections should assume 9% until a qualifying position is confirmed.
Redomiciled coordinates licensing, visas and bank introductions; UAE tax agents and lawyers give the advice.
Who it suits
International consultants and agencies
Your clients are abroad and you want a credible, low-tax company with residence attached.
Online and digital businesses
You sell services or software internationally and need multi-currency banking.
Holding structures
You want a UAE holding company above operating entities, structured carefully around substance.
Founders leaving aggressive offshore setups
You want a compliant jurisdiction that banks and counterparties accept more readily.
Requirements
- Required
Licensed office or flexi-desk
A physical or flexible office in the licensing emirate.
- Required
Shareholder and manager documents
Passports, photos and, for corporate shareholders, attested company documents.
- Required
Activities matching the licence
The licence lists permitted activities; trading with the mainland can require a mainland licence.
- Required
Corporate tax registration and returns
Companies register with the Federal Tax Authority and file annual returns.
- Depends on your case
Qualifying Free Zone Person status
Possible for qualifying income with adequate substance; needs careful review.
- Depends on your case
Residence visas for owners and staff
The company sponsors visas within its allocation.
Documents
- Passport copiesFor all shareholders and managers.
- Business plan or activity descriptionUsed for licensing and later by banks.
- Corporate shareholder documentsAttested certificate of incorporation, articles and board resolution when a company holds shares.
- Office lease or flexi-desk agreementIssued by the free zone or the landlord.
- Proof of address and source of fundsRequested by banks during onboarding.
- Corporate tax rates
- 0% up to AED 375,000; 9% aboveAs of 2026-10-25 · [1]
- Corporate tax applies to
- Tax periods starting on or after 2023-06-01As of 2026-10-25 · [1]
- Qualifying Free Zone Person
- 0% on qualifying income; 9% on other taxable incomeAs of 2026-10-25 · [2]
- Tax residency certificate for a company
- After at least 12 months of incorporationBranches of foreign companies are not eligibleAs of 2026-10-25 · [9]
Timeline
- 1Choose jurisdiction and activityFree zone or mainland, the emirate, and the licence activities.
- 2Licence and incorporationName approval, office package and licence issue.
- 3Visa processEntry permit, medical test, biometrics and Emirates ID in the same emirate.
- 4Corporate tax registrationRegister with the Federal Tax Authority.
- 5Bank onboardingIn our experience two to eight weeks, subject to each bank's due diligence.
Tax notes
- Ordinary taxable persons pay 0% on the first AED 375,000 of taxable income and 9% on the rest.
- Qualifying Free Zone Persons pay 0% on qualifying income and 9% on other taxable income, with no zero band for the non-qualifying part.
- A company incorporated in the UAE is UAE tax resident; the Federal Tax Authority issues a tax residency certificate once the company has existed for at least 12 months.
- Transfer pricing, group restructurings and the minimum tax for large multinationals go beyond a typical founder setup; a licensed tax agent should review them.
General information, not tax advice. Your position depends on your circumstances.
Banking fit
- Free zone companies with clear international activity and a resident owner are the easiest profile to bank.
- Expect source-of-funds questions and business-model reviews; rejections happen, so an organised file matters.
- Our UAE network covers corporate, private and multi-currency options; start with the banking assessment.
Questions
Should I choose a free zone or a mainland company?
Free zone companies suit international services, holding and online businesses. Mainland companies are required to trade directly with UAE customers or run physical retail. The choice also fixes the emirate where your visa, medical test and biometrics take place.
What is the corporate tax rate in the UAE?
0% on taxable income up to AED 375,000 and 9% above, for tax periods starting on or after 1 June 2023. Qualifying free zone income can be taxed at 0%, but such companies pay 9% on their other income.
Do free zone companies pay 0% tax?
Only on qualifying income, and only if the company meets the Qualifying Free Zone Person conditions, including adequate substance. Many service businesses do not fully qualify, so we plan on 9% until the position is confirmed.
Do I need an office for a UAE company?
Yes, a licensed office is required. For most service businesses a flexi-desk or virtual office package from the free zone meets the requirement and also provides the registered address.
Can a UAE company get a tax residency certificate?
Yes. Companies incorporated in the UAE are tax resident, and the Federal Tax Authority issues certificates on application once the company has existed for at least 12 months. Branches of foreign companies are not eligible.
UAE residency: company visas and the golden visa
UAE residency is a renewable residence visa that lets foreigners live, bank and lease property in the Emirates, usually sponsored by your own company or granted as a golden visa. As of October 2026, a property investment of at least AED 2 million qualifies an investor for a 10-year golden visa.
Most founders obtain residence through their own company. The company sponsors an investor or partner visa, and the residence steps (entry permit, medical test, biometrics and Emirates ID) take place in the emirate where the company is licensed. You must be in the UAE for these steps; there is no remote alternative.
Sponsored residence visas are issued for one, two or three years and can be renewed. As a general rule they lapse if you stay outside the UAE for more than 180 consecutive days, although investors with valid visas appear among the published exceptions; confirm how your category is treated before planning long absences.
The golden visa is a long-term, self-sponsored residence for investors and other categories. For real estate, the property or properties must be worth at least AED 2 million in total and be registered in the investor's name; off-plan purchases from approved developers and property financed by an approved local bank can qualify. Family members can be sponsored, and holders can stay abroad beyond six months without losing status.
We coordinate the visa steps with licensed UAE providers, who give the immigration and tax advice.
Who it suits
Founders relocating with their company
You set up a UAE company and want residence, banking and a tenancy through it.
Property investors
You own or plan to buy UAE property worth at least AED 2 million and want long-term residence for the family.
Families
Golden visa holders can sponsor spouses and children regardless of the children's age, as well as parents.
People who need a tax residency certificate
You need UAE tax residency documented and are prepared to spend substantial time in the country.
Requirements
- Required
Valid passport
Needed for every route; providers commonly ask for several months of remaining validity.
- Required
Presence for the medical test and biometrics
Both company visas and golden visas require you to attend in person.
- Required
Health insurance
Golden visa investors and their family members need valid cover throughout the residence.
- Required
Qualifying sponsor or investment
Your UAE company, or for the golden visa a qualifying property or public investment.
- Depends on your case
Tenancy contract
Needed to sponsor family members and helpful for a tax residency certificate.
- Depends on your case
Tax residency certificate
Issued by the Federal Tax Authority once you meet a residency test; useful for treaties and banks.
Documents
- Passport copy and photoPhoto on a white background, to ICP specifications.
- Title deed, Oqood or initial sale contractFor the real estate golden visa; a bank letter is added if the property is mortgaged.
- Company licence and partner recordsFor investor or partner visas sponsored by your company.
- Health insurance certificateFor you and any sponsored family members.
- Attested marriage and birth certificatesLegalised and translated into Arabic when sponsoring family.
- Golden visa validity, investors
- 10 years, renewableAs of 2026-10-25 · [4]
- Minimum property value, golden visa
- AED 2,000,000 in totalOff-plan from approved developers and approved local bank financing acceptedAs of 2026-10-25 · [4]
- Public investment routes, golden visa
- AED 2,000,000 deposit, capital or share; or AED 250,000 tax paid a yearAs of 2026-10-25 · [4]
- Entry visa to complete golden residency from abroad
- 6 months, multiple entry, renewable onceAs of 2026-10-25 · [4]
- Dubai Land Department processing, real estate route
- 7–10 business daysAs of 2026-10-25 · [8]
- Sponsored residence visa validity
- 1, 2 or 3 yearsAs of 2026-10-25 · [6]
- Standard visa lapses after
- More than 180 consecutive days abroad (exceptions apply)As of 2026-10-25 · [6]
- Individual tax residency, day test
- 183 days in 12 consecutive monthsAs of 2026-10-25 · [3]
Timeline
- 1Choose the routeCompany-sponsored visa, golden visa, or one followed by the other.
- 2Entry permitIssued against the sponsor; golden visa applicants outside the UAE can receive a six-month multiple-entry visa to complete the process.
- 3Medical test and biometricsAttend in person in the relevant emirate.
- 4Visa and Emirates ID issuedFor the Dubai real estate route the Land Department lists 7 to 10 business days.
- 5Banking and tenancyOpen personal and corporate accounts and sign a tenancy, subject to each bank's due diligence.
Tax notes
- There is no federal or emirate-level personal income tax, so salaries, dividends and investment gains received as an individual are not taxed in the UAE.
- Tax residency for individuals follows Cabinet Decision No. 85 of 2022: 183 days or more in a 12-month period, or 90 days for UAE residence-permit holders who also have a permanent home or a job or business in the UAE, or having your usual residence and centre of interests there.
- Your former home country applies its own rules and treaty tie-breakers. A residence visa with little presence rarely persuades a foreign tax authority, so plan the exit with an adviser there.
General information, not tax advice. Your position depends on your circumstances.
Banking fit
- A residence visa and Emirates ID open most doors for personal accounts; corporate accounts also need the licence and company documents.
- Golden visa holders often find onboarding smoother, though each bank still runs full due diligence.
- If banking is your main goal, start with the banking assessment.
Questions
How much do you need to invest for a UAE golden visa?
For the real estate route, property worth at least AED 2 million in total, registered in your name. Public investment routes include a deposit, company capital or share of at least AED 2 million, or at least AED 250,000 a year in tax paid through a company.
How long is the UAE golden visa valid?
The federal identity and citizenship authority lists 10 years for investors in public investments and in real estate. The visa is renewable as long as the qualifying investment is maintained.
Can golden visa holders sponsor their family?
Yes. Holders can sponsor spouses and children regardless of the children's age, as well as parents. Family members need valid health insurance and attested civil documents.
Does a UAE residence visa make me tax resident?
Not by itself. UAE tax residency for individuals follows day-count and centre-of-interest tests, and other countries apply their own rules. A visa without real presence rarely holds up in a foreign tax review.
How long can I stay outside the UAE on a residence visa?
Generally up to 180 consecutive days; beyond that a standard visa lapses unless an exception applies. Golden visa holders can stay abroad longer without losing their residence.
Banking in our network
We do not publish institution names: the right partner depends on your profile, and each institution keeps its own view on who it will serve.
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Banking partners
- UAE banks review source of funds, the business model and the owner's residence status. In our experience onboarding takes two to eight weeks, and every account is subject to each institution's due diligence.
- Digital banks and EMIs can be quicker for a new company, while traditional banks often want to see the Emirates ID and a local tenancy first.
- Our UAE network covers corporate, private and multi-currency institutions; the banking assessment shows where your profile fits.
Questions
Is the UAE still tax-free?
Not for companies. Corporate tax applies at 9% on taxable income above AED 375,000, with 0% below that and on qualifying free zone income. Individuals still pay no personal income tax on salaries or investment income.
Do I need to live in the UAE to keep my visa?
A standard residence visa generally lapses after more than 180 consecutive days abroad, with listed exceptions. Golden visa holders are not bound by that limit. For tax residency, separate day-count tests apply.
Can I get UAE residency without a company?
Yes, through routes such as the golden visa for property or public investment, employment or family sponsorship. For most founders, though, a company is the practical anchor because it also carries the banking.
Videos
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Sources
- 1.UAE Government portal: Corporate tax, retrieved 2026-10-25
- 2.Federal Tax Authority: Corporate Tax General Guide, retrieved 2026-10-25
- 3.Cabinet Decision No. 85 of 2022 on the Determination of Tax Residency (Federal Tax Authority), retrieved 2026-10-25
- 4.ICP (Federal Authority for Identity, Citizenship, Customs and Port Security): Golden Residency guide, retrieved 2026-10-25
- 5.UAE Government portal: Golden visa, retrieved 2026-10-25
- 6.UAE Government portal: General provisions for the residence visa, retrieved 2026-10-25
- 7.PwC Worldwide Tax Summaries: United Arab Emirates, taxes on personal income, retrieved 2026-10-25
- 8.Dubai Land Department: Golden Visa application (investor), retrieved 2026-10-25
- 9.Federal Tax Authority: Issuance of tax residency certificates, retrieved 2026-10-25
- 10.Redomiciled case experience: UAE company and banking files (internal), retrieved 2026-10-25
Reviewed by the Redomiciled team on .
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