Use case: Remote billing and international consulting
Residency: Yes (1 to 2 visas)
Ownership: Single shareholder
Cost and speed: Low cost and quick setup
Tax notes: Requires real UAE activity to qualify for zero percent corporate tax
UK risk: Controlled Foreign Company rules may apply if not properly separated
UK use case: Best for UK companies establishing a separate UAE billing entity for international revenues
Use case: Regional operations, service delivery and sales support
Residency: Yes (multiple visas)
Ownership: One or more shareholders
Cost and speed: Moderate cost with scalable setup
Tax notes: Eligible for zero percent corporate tax if substance requirements are met
UK risk: Requires formal transfer pricing documentation for all intercompany transactions
UK use case: Ideal for UK-based businesses needing a fully controlled UAE operating arm with documented cross-border charges
Use case: Joint ventures and multi-shareholder operations
Residency: Yes (multiple visas)
Ownership: Two or more shareholders
Cost and speed: Flexible structure with moderate setup cost
Tax notes: Intercompany service or licensing fees must be documented at arm’s length
UK risk: Transfer pricing exposure may arise without agreements and economic justification
UK use case: Suitable for UK groups expanding into the UAE alongside international partners under a compliant joint structure
Use case: UAE retail, consumer sales and government contracts
Residency: Yes (multiple visas)
Ownership: Full foreign ownership allowed in most sectors or with a local partner where required
Cost and speed: Higher setup cost with regulatory obligations
Tax notes: Subject to nine percent UAE corporate tax
UK risk: UK entity must apply the UK–UAE Double Taxation Agreement correctly to avoid dual tax exposure
UK use case: Preferred by UK companies entering the UAE onshore market or delivering goods and services directly to UAE clients
Use case: Group structuring, investment holding and intellectual property management
Residency: Optional depending on operational needs
Ownership: Corporate or multi-shareholder structure
Cost and speed: Higher cost with professional regulatory setup
Tax notes: May benefit from tax treaty relief and zero percent tax on qualifying passive income
UK risk: Requires audited accounts and Economic Substance compliance to maintain treaty benefits
UK use case: Designed for UK groups holding regional subsidiaries or managing cross-border IP and investment flows from a UAE bas
