Limited Liability Company LtdUAE · Khalifa Economic Zones Abu Dhabi (KEZAD)
What it takes to form, own and run a private limited company in UAE · Khalifa Economic Zones Abu Dhabi (KEZAD), and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Any one or more persons may apply for the formation of a Company with limited liability
Quote
Any one or more persons may apply for the formation of a Company with limited liability
Quote
which shall never be less than AED 150,000 or any higher minimum
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not required
- Paying up the capital
- The application states the authorised share capital and the amount paid up on incorporation, which shall never be less than AED 150,000 or any higher minimum the Registrar requires.
Quote
which shall never be less than AED 150,000 or any higher minimum
Own it
Who may own and run it
- Directors
- At least 2 · none need live there · individuals only
Quote
shall be managed by not less than two Directors.
- Shareholders
- At least 1 · a company may be one
Quote
Any one or more persons may apply for the formation of a Company with limited liability
- Members
- At least 1 · one person may form it alone
Quote
Any one or more persons may apply for the formation of a Company with limited liability
- A local company secretary
- Not required
Quote
Every Company shall have a secretary.
- A local registered agent
- Not required
Quote
A Company shall at all times have a registered office which must be an office maintained in ADFZ by the Company to which all communications and notices may be addressed.
Each year, at the registry
- Annual registry fee
- AED 5,000 (about €1,191)
Quote
licence Renewal (after 2 years) Industrial, Trading, Service Fees (AED) 5000
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Required
Quote
Within six months after the end of the financial period, the accounts for that period shall be:
- Audit
- Accounts are examined and reported on by auditors within six months of the end of the financial period and laid before a general meeting (cl 80.3); no small-company exemption is stated in the Regulations.
Quote
Within six months after the end of the financial period, the accounts for that period shall be:
Important dates
When each obligation falls due, as the authority states it.
- Annual return naming each member holding 5% or more of the shares on 1 January
- 31 March
With Abu Dhabi Free Zone Registrar
Regulation 15.1: before the end of March in every year after the year of incorporation.
- Audited accounts laid before a general meeting within six months of period end
- 6 months and 7 days after the end of the accounting period
With Abu Dhabi Free Zone Registrar
Cl 80.3 and 80.5; failure to comply is an offence (cl 80.6). The 7 days run from the general meeting, so the outer limit is six months plus seven days.
What is public
Not in our records What the register shows the public is not in our records for the Ltd.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 9%+3 regimes
UAE Corporate Tax applies to a Free Zone Person; a Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on Taxable Income that is not Qualifying Income (FTA Free Zone Persons guide s3.3).
Quote
0% on its Qualifying Income, and
Special regimes that may apply
- Qualifying Free Zone Person free zone · 0%
A qualifying free zone person Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, art. 18 - Participation Exemption holding · 100% exempt
Taxable persons holding a Participating Interest — a 5% or greater ownership interest in the shares or capital of a juridical person, held or intended to be held for at least twelve uninterrupted months Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, art. 23 - Foreign Permanent Establishment Exemption other
Resident persons with foreign permanent establishments Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, art. 24
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in United Arab Emirates
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Winding up under Part 14 of the Regulations: summary winding-up (a statement of solvency, for a Company with no liabilities or able to pay them in full within six months), a creditors' winding-up, or winding-up by the courts of Abu Dhabi; the Company is dissolved on the Registrar's registration of the final statement (cl 105). The Registrar may also strike a defunct Company off the register (cl 142).
Quote
The winding-up of a Company may either be: (a) summary under Chapter 1 or of this Part 14; (b) by its creditors under Chapter 2 of this Part 14; or (c) by the courts of Abu Dhabi
- Statutory fee
- AED 2,500 (about €596)
Quote
licence Cancellation Fees (AED) 2500
Every business in UAE · Khalifa Economic Zones Abu Dhabi (KEZAD)
VAT
- Standard rate
- 5%
Quote
VAT 5% (AED)
- Other rates
- Not stated
- Registration threshold
- AED 375,000 · about €89,335
total value of taxable supplies and imports; previous 12 months, or expected within the next 30 days
Quote
Businesses resident in the UAE: Registration for VAT is mandatory if: - The total value of taxable supplies and imports exceeds AED 375,000 over the past 12 months, or is expected to exceed that threshold within the next 30 days.
- Voluntary registration
- Yes
A resident business below the mandatory threshold may register voluntarily once its taxable supplies, imports or taxable expenses exceed AED 187,500 in the past 12 months or are expected to within 30 days.
Quote
Businesses resident in the UAE that make taxable supplies may register voluntarily for VAT if: - The total value of taxable supplies, imports, or taxable expenses in the past 12 months, or expected in the next 30 days, exceeds AED 187,500 (the voluntary registration threshold).
- A foreign company
- Registers from its first taxable supply; no local representative required
A non-resident business must register for VAT if it makes taxable supplies in the UAE, even where the value of those supplies does not exceed the AED 375,000 threshold, unless another party in the UAE is responsible for settling the VAT on those supplies. Registration is made directly through an EmaraTax account; no representative is required.
Quote
Non-resident businesses: VAT registration is mandatory if: - The business makes taxable supplies in the UAE, even if the value of supplies does not exceed the threshold, unless there is another party in the UAE responsible for settling the VAT on those supplies.
- Returns filed
- Depends on the business
Quote
Once you have registered for VAT in the UAE, you are required to file your VAT return and make related VAT payments within 28 days from the end of your tax period.
- Tax authority
- Registration page read 2026-10-22
Portals and registers
- Business registerMinistry of Finance – Agreements Avoiding Double Taxation
- Tax authorityFederal Tax Authority (FTA)
- Tax treatiesCustoms and Port Security (ICP)
Payment and banking services
2 services name United Arab Emirates on their own list: Paysera, Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Limited Liability Company (Ltd)
- Identifier
- AE-KEZAD-LTDA form ISO 20275 does not list.