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Table of Contents Quick Answer Why DIEZ’s 2026 Growth Matters The H1 2026 Numbers DAFZ: Airport-Connected Business DSO: Technology and Innovation Dubai CommerCity: E-Commerce Why Workforce Growth Is Important What This Means for International Companies How to Compare DIEZ Options AB Capital’s Support Also Read FAQs Quick Answer DIEZ reported strong growth in H1 2026 across its three economic zones: Dubai Airport Freezone (DAFZ), Dubai Silicon Oasis (DSO) and Dubai CommerCity. Occupancy reached 96%, company numbers rose 13% year on year and the workforce increased 24%. The figures matter because they show continuing demand for specialised business ecosystems in Dubai. For entrepreneurs, the next step is to understand what each zone is designed to support and whether that ecosystem fits the company’s actual activity. Summarize with ChatGPT Why DIEZ’s 2026 Growth Matters Free Zones are often discussed as if they were interchangeable. DIEZ’s results show why that view can be misleading. Businesses choose economic zones for more than incorporation. They may need airport access, technology infrastructure, e-commerce capabilities, office space, networking, talent and regional connectivity. DIEZ’s combined ecosystem provides a useful case study in how Dubai is building specialised commercial environments. The H1 2026 Numbers The reported 96% occupancy rate indicates high utilisation of available economic-zone capacity. A 13% year-on-year increase in company numbers indicates continued business formation and expansion, while 24% workforce growth suggests companies are employing more people within the ecosystem. These figures should not be interpreted as a guarantee for a new company. They are better viewed as market signals showing that businesses continue to find value in Dubai’s economic infrastructure. DAFZ: Airport-Connected Business DAFZ is suited to businesses that value proximity to Dubai’s international aviation infrastructure. Its location can be particularly relevant for companies involved in trade, distribution, professional services and regional operations. For international companies, airport access can reduce friction for executives and support cross-border business. However, the correct licence and facility should be selected according to the actual business model. DSO: Technology and Innovation Dubai Silicon Oasis has a strong technology identity and is relevant to software, engineering, innovation and digital businesses. The wider DSO ecosystem can provide a useful environment for founders who expect to hire technical professionals or build technology partnerships. For technology companies, the choice of ecosystem can influence brand positioning as well as practical operations. Dubai CommerCity: E-Commerce Dubai CommerCity focuses on digital commerce and provides a more specialised environment for e-commerce businesses. This can be attractive for online brands and service providers whose operations depend on digital customer acquisition, fulfilment and commerce technology. A founder should nevertheless map the complete supply chain. An online business may require warehousing, customs, delivery, returns and payment arrangements in addition to a trade licence. Why Workforce Growth Is Important A 24% workforce increase is particularly interesting because it points to operational activity. Businesses need employees when they are selling, servicing customers, developing products or managing regional functions. For new businesses, an expanding ecosystem can support recruitment and professional networking. At the same time, competition for skilled workers can increase, so founders should budget realistically for salaries and employment-related costs. What This Means for International Companies Multinational companies often evaluate a location based on regional access rather than the local market alone. Dubai’s economic zones can serve as operating platforms for Middle East, Africa and South Asia activities, depending on the company’s structure and regulatory requirements. A regional operation should be planned around functions: sales, finance, management, logistics, technology and customer support. The zone should then be selected to support those functions. How to Compare DIEZ Options Compare activity eligibility, ownership structure, office or facility needs, visa capacity, banking requirements, customer access, renewal cost and expansion flexibility. Also ask whether the company’s intended activity requires additional approvals. Avoid selecting a zone solely from a promotional headline. A slightly more expensive structure can be better value if it reduces operational friction. AB Capital’s Support AB Capital Dubai FZC can assist with Free Zone comparison, company formation, trade licensing, banking coordination, visas, accounting and Corporate Tax support. The aim is to match the legal structure to the company’s real operating requirements. Also Read Dubai Economic Zones: How to Start a Business in Dubai Company Formation in Dubai Silicon Oasis Mainland vs Free Zone Company Setup in Dubai 2026 Company Formation in Dubai Mainland: 2026 Guide List of Free Zones in Dubai 2026: Complete Guide Dubai Business Growth 2026 FAQs What does DIEZ stand for? Dubai Integrated Economic Zones. Which zones are part of DIEZ? DAFZ, Dubai Silicon Oasis and Dubai CommerCity. How much did DIEZ company numbers grow in H1 2026? The reported increase was 13% year on year. What was workforce growth? The reported workforce increase was 24%. Need Help Choosing a Dubai Free Zone? AB Capital can help entrepreneurs and international companies compare Free Zones, licensing options, banking, visas, accounting and Corporate Tax requirements based on their actual business model. AB Capital Services FZCOffice No. 404, Al Tawhidi Building, Bank Street, Bur Dubai, UAEPhone: +971 58 569 9300Email: info@abcapital.aeWebsite: abcapital.ae 💬  Chat with AB Capital on WhatsApp

Table of Contents Quick Answer Dubai's Growth Story Is Broader Than Company Registrations Economic Growth in 2026 Trade and International Connectivity Technology Is Becoming a Core Growth Engine Real Estate and Construction Create Secondary Demand Free Zones and Mainland Structures What Founders Should Evaluate Before Setting Up Why Established Companies Are Looking at Dubai Risks and Realistic Expectations AB Capital's Role FAQs Also Read Quick Answer Dubai’s business growth in 2026 is being supported by a combination of economic expansion, international trade, technology investment, real estate activity, infrastructure and a strong ecosystem of Free Zones and mainland businesses. Dubai’s GDP reached AED 232 billion in Q1 2026, growing 2.4% year on year, while economic zones and business communities continued reporting growth in companies and workforce. For entrepreneurs, the opportunity is not simply lower tax; it is access to customers, capital, infrastructure, logistics and a regional market. Summarize with ChatGPT Dubai’s Growth Story Is Broader Than Company Registrations A company formation decision is often made by looking at licence costs or tax rates alone. In practice, a location becomes valuable when it helps a company find customers, hire people, access suppliers, raise capital and move goods or services efficiently. Dubai’s 2026 growth story is therefore important because several parts of the economy are moving together. Technology, trade, tourism, real estate, professional services and logistics continue to create demand for new businesses. That creates opportunities for both startups and established international companies entering the region. Economic Growth in 2026 Dubai’s Q1 2026 GDP reached AED 232 billion and recorded 2.4% year-on-year growth. That headline number matters because it provides a broader context for business confidence. A growing economy can support demand across multiple sectors, although individual companies still need to validate their own market and business model. The opportunity is especially relevant for service businesses that can operate regionally from Dubai. A UAE entity can be structured around the company’s actual commercial requirements rather than simply being a registration address. Trade and International Connectivity Dubai’s position between Europe, Asia, Africa and the Middle East remains one of its strongest commercial advantages. The city combines international airports, ports, logistics networks, financial services and a large professional-services ecosystem. The UAE–India trade relationship is one example. Dubai’s non-oil trade with India reached AED 222.5 billion in 2025, while the number of active Indian Dubai Chamber members reached 85,841 by June 2026. This illustrates how Dubai can function as a commercial bridge rather than merely a local market. Technology Is Becoming a Core Growth Engine Technology is no longer a niche sector in Dubai. AI, cloud computing, cybersecurity, software, automation, data analytics and digital commerce are increasingly embedded in business strategy. Dubai’s AI initiatives also aim to accelerate commercial adoption and build supporting infrastructure. For founders, this creates two opportunities. Technology companies can establish operations in Dubai, while traditional businesses can use the ecosystem to modernise their operations. The strongest business cases often combine technology with an existing commercial need. Real Estate and Construction Create Secondary Demand Dubai’s real estate market also influences business formation. In H1 2026, 104 real estate projects were completed with a combined value exceeding AED 111 billion. New development creates demand for brokers, property managers, design firms, contractors, technology providers, legal and accounting professionals, marketing agencies and specialist suppliers. This does not mean every property-related business will succeed. It means the scale of development creates a wider ecosystem in which specialist service companies can operate. Free Zones and Mainland Structures Dubai offers different establishment routes because businesses have different requirements. Mainland companies can serve the wider UAE market subject to the applicable licensing and activity rules. Free Zones can provide sector-focused ecosystems, infrastructure and ownership structures. The right choice depends on the activity, customers, visa needs, office requirements, banking plans and future expansion. Choosing a Free Zone simply because it is advertised as inexpensive can become costly if the structure does not match the business model. What Founders Should Evaluate Before Setting Up A serious Dubai market-entry plan should answer: Who is the customer? Where will the customer be located? Will the company invoice UAE clients, overseas clients or both? Does the activity need special approval? Will employees be hired? Is a physical office required? Which bank relationship is appropriate? What Corporate Tax and VAT obligations may arise? How will accounting and compliance be managed? These questions produce a more useful setup decision than starting with a generic ‘cheapest licence’ search. Why Established Companies Are Looking at Dubai For international companies, Dubai can be a regional operating base. A company may use the emirate for sales, management, distribution, regional headquarters or specialist services. The value comes from combining a UAE presence with the company’s existing international network. The growth of economic zones, business communities and multinational activity suggests that Dubai is competing not only for startups but for regional operations and investment. Risks and Realistic Expectations Dubai is not a guaranteed-success market. Competition can be intense, office and staffing costs vary, and some sectors require approvals. A founder should also budget for accounting, tax, visas, insurance, banking and renewal costs rather than focusing only on the initial licence. A strong market-entry plan should therefore include a 12-month cash-flow forecast and a clear customer-acquisition strategy. AB Capital’s Role AB Capital Dubai can help entrepreneurs evaluate company structure, licensing, banking, visas, accounting and tax requirements before establishing a business in Dubai. The goal should be to create a compliant structure that supports the commercial plan rather than choosing a structure first and adapting the business later. FAQs Is Dubai still a good place to start a business in 2026? Dubai remains a major international business hub, with economic and business-community growth in 2026, but success depends on the sector, business model and execution. Should I choose mainland or Free Zone? It depends on your activity, customers, office and operational requirements. Is Dubai only attractive because of tax? No. Connectivity, infrastructure, trade, talent, capital and market access are major factors. Can an overseas

Table of Contents Quick Answer What is an SPV in the UAE? What is a Holding Company in the UAE? UAE SPV vs Holding Company: What's the Difference? SPV vs Holding Company for Asset Protection When Does a Holding Company Make More Sense? Can an SPV Hold Shares in Other Companies? SPV vs Holding Company and UAE Corporate Tax Is an SPV Tax-Free in the UAE? ADGM vs DIFC for SPV Structures A Practical Example: Which Structure Would You Choose? Should You Use an SPV or Holding Company? Common Mistakes When Setting Up an SPV or Holding Company How AB Capital Can Help FAQs Final Takeaway Quick Answer An SPV (Special Purpose Vehicle) and a holding company can both be used to separate assets, ownership and business risks, but they serve different purposes. An SPV is generally designed for a specific asset, investment or transaction and is particularly useful when an investor wants to ring-fence an asset or liability. For example, an SPV may be used to hold a property, shares or a specific investment. A holding company, on the other hand, is designed primarily to own and control shares or interests in other companies. It can be useful for entrepreneurs who operate multiple businesses and want one parent entity above their subsidiaries. The right choice depends on what you are trying to achieve. If your priority is isolating a particular investment or asset, an SPV may be more appropriate. If you are building a group of companies, a holding structure may make more sense. Importantly, neither structure should be selected simply because it is described as an “asset protection” or “tax-efficient” vehicle. The legal structure, jurisdiction, ownership, activities and UAE Corporate Tax position all need to be considered together. Summarize with ChatGPT What is an SPV in the UAE? A Special Purpose Vehicle (SPV) is a separate legal entity created for a defined purpose. The idea is relatively simple: instead of placing every asset or investment directly inside an operating business, a separate entity is created to own or hold a particular asset or investment. For example, imagine an entrepreneur operates a technology company in Dubai and also owns a commercial property. Putting both the operating business and property under the same entity could expose the property to risks associated with the operating business. A separate SPV could potentially be used to hold the property, creating a distinct legal structure around that asset. SPVs are commonly associated with investment and asset-holding structures rather than day-to-day trading. What Can an SPV Be Used For? Depending on the jurisdiction and applicable rules, an SPV can be used for purposes such as: Holding real estate Holding shares or investment interests Structuring an investment Ring-fencing a specific asset Joint ventures Project-specific investments Holding intellectual property or other strategic assets The exact activities permitted depend on the jurisdiction and the licence or registration framework involved. For example, ADGM describes its SPVs as passive holding companies designed to isolate financial and legal risk by ring-fencing certain assets and liabilities. ADGM also states that its SPVs cannot conduct operational business or hire staff. This distinction is important. An SPV is not simply a cheaper version of an operating company. Its purpose is fundamentally different. What is a Holding Company in the UAE? A holding company is generally used as a parent entity that owns shares or equity interests in other companies. Instead of the founder personally owning several operating companies, the ownership can be organised through a parent company. For example: Founder → UAE Holding Company → Operating Company A + Operating Company B + Operating Company C Each subsidiary can conduct its own business while the holding company sits above the structure. Under the UAE Commercial Companies Law, a holding company can be a Joint Stock Company or Limited Liability Company that establishes or controls subsidiaries by holding sufficient shares or equity interests to control management or influence decisions. The law also sets out permitted holding-company objects, including holding shares, providing loans or guarantees to subsidiaries, managing subsidiaries and holding certain intellectual property rights. Why Do Businesses Use Holding Companies? A holding structure can become useful when a business starts becoming more complex. For example, a founder could have: A consulting company An e-commerce company A technology company A real estate investment An intellectual property portfolio Instead of treating everything as one business, the ownership structure can be separated into different entities. This can make group ownership and governance easier to understand. UAE SPV vs Holding Company: What's the Difference? The easiest way to understand the difference is to focus on purpose. **Factor** **SPV** **Holding Company** Primary purpose Hold a specific asset or investment Own/control businesses or subsidiaries Typical structure Asset/investment-focused Group-focused Operating business Generally not the purpose Usually conducted through subsidiaries Asset separation Strong fit for specific assets Can support broader group separation Multiple subsidiaries Not usually the primary objective One of the main purposes Investment structures Common use Also possible Group ownership Limited/specific Strong fit Governance Depends on jurisdiction Often more extensive Expansion Usually project/asset specific Designed for growing groups Best suited for Investors and specific assets Entrepreneurs and business groups The important point is that one is not universally better than the other. The appropriate structure depends on the problem you are trying to solve. SPV vs Holding Company for Asset Protection Asset protection is one of the main reasons investors consider an SPV. Suppose an investor owns three properties. Instead of placing all three properties in a single entity, they could potentially use separate structures depending on the legal, financing and tax considerations involved. For example: SPV 1 → Property A SPV 2 → Property B SPV 3 → Property C The objective is to create legal separation between assets and their associated risks. However, it is important not to interpret an SPV as an automatic shield against every liability. The effectiveness of any asset-protection structure depends on factors such as: How the entity is established Ownership arrangements Contracts Guarantees

Table of Contents Why the September 2026 Deadline Matters Who Needs to Act Before 30 September 2026? What to Check Before Filing Corporate Tax Payment Is a Separate Priority Free Zone Businesses Should Not Assume 0% Tax Means No Filing Accounting Records and Documentation A Practical September 2026 Preparation Checklist Common Mistakes to Avoid How AB Capital Can Help FAQs Quick Answer For businesses whose UAE Corporate Tax Tax Period ended on 31 December 2025, the Corporate Tax Return and any Corporate Tax due are generally required by 30 September 2026. The Federal Tax Authority (FTA) has reminded taxpayers to meet the deadline and avoid late-payment and late-filing consequences. The practical priority is to confirm your Tax Period, review your accounting records, reconcile taxable income and deductions, check your Corporate Tax registration details, and make sure the return and payment can be completed on time. Summarize This Article with ChatGPT Calculate UAE Corporate Tax Why the September 2026 Deadline Matters The UAE Corporate Tax regime has moved from preparation into an established compliance cycle. For companies with a calendar-year Tax Period, the first major filing cycle is now a real operational deadline rather than a future planning exercise. A business may have generated revenue correctly, maintained invoices and filed VAT returns, but still have a separate Corporate Tax obligation. The FTA’s September 2026 reminder is particularly relevant for businesses with a 31 December 2025 Tax Period. The general filing and payment rule is within nine months from the end of the relevant Tax Period, subject to the taxpayer’s circumstances. That makes 30 September 2026 an important date for the affected calendar-year businesses. Missing the deadline can create avoidable cost and administrative pressure. More importantly, last-minute filing makes it harder to identify accounting differences, related-party transactions, deductible-expense questions, tax adjustments or supporting-document gaps before submission. Who Needs to Act Before 30 September 2026? The deadline is not simply a deadline for every company incorporated in the UAE on the same day. Corporate Tax compliance depends on the taxpayer, Tax Period and applicable legislation. A business should therefore begin with its own FTA registration and Tax Period rather than assuming that another company’s deadline applies. For the September 2026 deadline highlighted by the FTA, the key group is businesses with Tax Periods ending on 31 December 2025. If your Tax Period has a different year-end, your filing deadline can be different. Free Zone businesses also need to assess their position carefully rather than assuming that being in a Free Zone automatically removes filing obligations. What to Check Before Filing Start by confirming that the company’s legal name, Tax Registration Number and registration information are accurate. Then reconcile the accounts for the complete Tax Period. Revenue should agree to the accounting records, bank activity and major sales records. Expenses should be reviewed for business purposes, supporting invoices and Corporate Tax treatment. A separate tax review should then identify items where accounting profit and taxable income do not have the same treatment. This can include non-deductible expenditure, exempt income, qualifying or non-qualifying income for a Qualifying Free Zone Person (QFZP), related-party matters and other adjustments required by the Corporate Tax rules. Keep evidence together rather than searching for documents after the return has been prepared. A clean working file can include the trial balance, general ledger, financial statements, bank reconciliations, fixed-asset schedule, invoices, contracts, payroll information, related-party schedules and tax calculations. Corporate Tax Payment Is a Separate Priority Filing and payment should be treated as two connected but distinct tasks. If Corporate Tax is due, the business should have a payment plan before submitting the return. Waiting until the deadline day can create banking, approval or cash-flow problems. Management should estimate the expected liability early, compare it with cash available, and obtain the internal approvals needed to make payment. If the tax calculation changes during final review, the company still has time to understand the impact rather than discovering it at the final hour. Free Zone Businesses Should Not Assume 0% Tax Means No Filing One of the most common misunderstandings is that a Free Zone company automatically has no Corporate Tax compliance. The UAE Corporate Tax system provides a special regime for a Qualifying Free Zone Person that meets the required conditions and can apply 0% to Qualifying Income, while the relevant rules can result in 9% treatment for non-qualifying taxable income. Eligibility and ongoing conditions matter. A Free Zone company therefore needs to determine its actual status, income classification, substance and other compliance requirements. Filing obligations do not disappear simply because a company expects its tax liability to be zero. Accounting Records and Documentation Corporate Tax compliance depends on reliable accounting information. The FTA has also issued requirements relating to information to be maintained in accounting records and commercial books. Businesses should use this filing cycle to check whether their records are sufficiently detailed to support the return. A practical test is simple: could an independent reviewer trace a material figure in the tax return back to the accounting records and then to supporting documentation? If not, the business should strengthen the record before filing. A Practical September 2026 Preparation Checklist Confirm the company’s Tax Period and filing deadline. Confirm Corporate Tax registration information. Finalise the financial statements or tax-period accounts. Reconcile revenue, bank accounts and major balance-sheet items. Review expenses for deductibility and documentation. Identify exempt income and other tax adjustments. Review related-party transactions and supporting agreements. If in a Free Zone, assess QFZP conditions and income classification. Calculate expected Corporate Tax payable. Arrange payment and management approval before the deadline. Prepare the return in the FTA’s required format and review it before submission. Retain evidence of filing and payment and maintain supporting records. Common Mistakes to Avoid A frequent mistake is leaving the tax calculation until the final week. Another is treating accounting profit as automatically equal to taxable income. Businesses also sometimes assume that VAT compliance covers Corporate Tax compliance, or that a Free Zone licence automatically gives

Company Formation in Dubai Internet City 2026 | AB Capital Quick Answer: Company formation in Dubai Internet City (DIC) is designed primarily for technology, software, digital, telecommunications and related businesses. Dubai Internet City is a specialised business district within the TECOM Group ecosystem, established in 1999 and developed as a major technology hub. The district is currently home to more than 4,000 businesses and over 31,000 professionals, according to TECOM Group. Businesses setting up in DIC can choose an appropriate free zone structure and apply for a licence based on their approved activity. The exact setup cost depends on the business activity, legal structure, office or workspace requirement, number of visas and any additional approvals. For technology companies looking for a specialised ecosystem rather than a general-purpose free zone, Dubai Internet City can be particularly attractive because it brings technology companies, talent, infrastructure and networking opportunities together in one location. Table of Contents + What is Dubai Internet City? Why Choose Dubai Internet City for Company Formation? Which Businesses Can Set Up in Dubai Internet City? Company Structures Available in Dubai Internet City Dubai Internet City Company Formation Cost Documents Required for Company Formation in Dubai Internet City How to Set Up a Company in Dubai Internet City Dubai Internet City and 100% Foreign Ownership Dubai Internet City vs Mainland Dubai Corporate Tax and VAT for Dubai Internet City Companies Who Should Consider Company Formation in Dubai Internet City? What Makes DIC Different From a Low-Cost Free Zone? Common Mistakes to Avoid Why Company Formation in Dubai Internet City Could Be a Smart Move in 2026 How AB Capital Can Help Frequently Asked Questions Summarize This Article with ChatGPTGet a quick AI-powered summary and key takeaways → What is Dubai Internet City? Dubai Internet City is one of Dubai’s best-known technology business districts and forms part of the TECOM Group’s portfolio of sector-focused business communities. Established in 1999, DIC was created to support the growth of the technology and digital economy in Dubai. Over more than two decades, it has developed from a technology-focused business district into a large ecosystem for multinational companies, startups, scale-ups and technology professionals. TECOM Group says Dubai Internet City has fostered the growth of 4,000 businesses and a community of 31,000 professionals since its establishment. The ecosystem includes companies working in areas such as software, artificial intelligence, cybersecurity, cloud computing, data, telecommunications and other technology-related fields. This makes DIC different from a free zone designed mainly around general trading or a broad range of unrelated business activities. Why Choose Dubai Internet City for Company Formation? Choosing a business jurisdiction should be based on what your company actually does. For a technology-focused company, Dubai Internet City can offer several advantages. 1. A specialised technology ecosystem DIC is built around technology and the digital economy. TECOM describes it as a leading technology hub connecting businesses and talent. This can be valuable for companies that want to operate alongside other technology businesses rather than in a general commercial environment. 2. Access to technology talent Technology businesses often need developers, engineers, cybersecurity specialists, data professionals, product managers and other specialised employees. The concentration of technology companies and professionals in DIC can make the location attractive to businesses looking to build technology teams. 3. Strong business network TECOM’s business communities organise industry events, talks, workshops and networking opportunities that connect companies and professionals within its districts. For startups and growing companies, this can create opportunities to meet potential clients, partners and investors. 4. Flexible workspace options TECOM Group provides different commercial space solutions across its business districts, including offices and coworking options. The right workspace will depend on your company size, licensing requirements and visa needs. 5. Established international presence DIC has attracted multinational companies, Fortune 500 businesses, startups and regional technology companies. TECOM reported that the district was home to more than 4,000 businesses and over 31,000 professionals in 2024, including major global technology companies. For a technology startup or consultancy, being part of this environment can strengthen its regional positioning. Which Businesses Can Set Up in Dubai Internet City? Dubai Internet City is primarily suited to businesses operating in technology and related sectors. The Dubai Development Authority’s activity framework includes software activities covering areas such as: Application software Web and mobile application development Artificial intelligence Data analytics Business process automation Robotics Gaming solutions Internet of Things Virtual and augmented reality Blockchain-related solutions, excluding cryptocurrency-related activities Cybersecurity Cloud computing IT and software consultancy Software development IT solution provision Software support services The permitted activity depends on the specific business model and the applicable licensing category, so companies should confirm their exact activity before submitting an application. Other technology-related businesses may also qualify, subject to the relevant activity and approval requirements. Examples of businesses that may consider DIC include: Business Type Examples Software SaaS, applications, software development AI & Data AI solutions, analytics, automation Cybersecurity Security software and technology services Cloud Cloud solutions and infrastructure services IT Services IT consultancy and technical solutions Digital Platforms Web platforms and online technology products Gaming Game development and related technology IoT Connected devices and IoT solutions Blockchain Permitted blockchain technology activities Technology Consultancy IT strategy, systems and technology consulting The important point is that your licence activity must accurately reflect what your company actually does. Company Structures Available in Dubai Internet City Your legal structure affects ownership, documentation, administration and the way your company operates. The Dubai Development Authority provides for Free Zone Limited Liability Company (FZ-LLC) registration with individual and/or corporate shareholders. The registration process provides documents such as a Certificate of Incorporation, Commercial Licence, registers of directors and Articles of Association. Depending on the circumstances, businesses may also consider structures such as a branch of an existing company. The appropriate option depends on questions such as: How many shareholders will the company have? Are the shareholders individuals or companies? Is the business already incorporated elsewhere? Will the company operate as a regional office? How many employees and visas will be

Dubai-India Trade Hits Record $60.6 Billion | AB Capital Dubai’s economic relationship with India has reached another major milestone. Table of Contents + Dubai-India Trade Has More Than Doubled in a Decade 85,841 Indian Companies Are Now Active Dubai Chamber Members Which Industries Are Indian Businesses Operating In? Why Are More Indian Companies Choosing Dubai? The UAE-India CEPA Is Adding Momentum Investment Is Moving in Both Directions Dubai Could Become an Even Bigger Launchpad for Indian Businesses Technology and AI Could Define the Next Phase What Does This Mean for Indian Entrepreneurs? Should Indian Companies Consider Setting Up in Dubai? How AB Capital Can Help Indian Businesses Set Up in Dubai Frequently Asked Questions Dubai’s non-oil trade with India reached a record AED 222.5 billion ($60.6 billion) in 2025, marking a 15% increase over the previous year. At the same time, the number of Indian companies registered as active members of the Dubai Chamber of Commerce reached 85,841 by the end of June 2026. The numbers highlight something bigger than growing trade between two markets. They show how increasingly important Dubai has become as a base for Indian businesses looking to operate, invest and expand internationally. And there is another interesting number behind the headline: 7,579 new Indian companies joined the Dubai Chamber during the first six months of 2026 alone, pushing the active Indian business community up 15% year-on-year. For Indian entrepreneurs considering business setup in Dubai or maybe want a low cost business setup in Dubai, the latest figures offer a strong indication of where the relationship between the two markets is heading. Quick Answer: What Do the Latest Dubai-India Numbers Mean? Dubai’s non-oil trade with India reached $60.6 billion in 2025, while 85,841 Indian companies were active members of the Dubai Chamber by June 2026. India is now Dubai’s second-largest trading partner, and Indian investment into Dubai has also increased significantly. Between 2016 and 2025, Dubai attracted approximately AED 32.3 billion in Indian investment, including AED 8.4 billion in Indian FDI during 2025 alone. For Indian businesses, this suggests that Dubai is increasingly being used not just as a UAE market, but as a base for reaching customers, investors and partners across the Middle East, Africa and other international markets. Dubai-India Trade Has More Than Doubled in a Decade The latest figure becomes even more significant when viewed over a longer period. Dubai’s non-oil trade with India stood at AED 94.2 billion in 2016. By 2025, it had reached AED 222.5 billion. That represents growth of 136.2% over the decade. Dubai-India Trade at a Glance Indicator Latest Figure Dubai-India non-oil trade in 2025 AED 222.5 billion Equivalent value $60.6 billion Annual trade growth in 2025 15% Growth since 2016 136.2% Indian companies active in Dubai Chamber 85,841 New Indian companies in H1 2026 7,579 Indian investment into Dubai, 2016-2025 AED 32.3 billion Indian FDI into Dubai in 2025 AED 8.4 billion Dubai investment into India, 2016-2025 AED 34.1 billion India’s position among Dubai’s trading partners 2nd The scale of the relationship shows that India-Dubai business ties are no longer concentrated in a small number of industries or large corporations. They are becoming broader and more deeply connected. 85,841 Indian Companies Are Now Active Dubai Chamber Members Perhaps the most striking part of the announcement is the number of Indian businesses operating within Dubai’s commercial ecosystem. By the end of June 2026, 85,841 Indian companies were registered as active members of the Dubai Chamber of Commerce. A further 7,579 Indian companies joined during the first half of 2026. The total represented a 15% year-on-year increase. This makes the Indian business community one of the most significant foreign business communities in Dubai. But the number is also important for another reason. It suggests that Indian businesses are not only trading with Dubai from outside the UAE. A growing number are choosing to establish a more direct presence in the emirate. Which Industries Are Indian Businesses Operating In? Indian businesses in Dubai are spread across several sectors. According to Dubai Chambers, trade and services account for 45% of active Indian companies registered with the Dubai Chamber. They are followed by: Real estate, leasing and business services: 27.3% Construction: 19% This diversity is important. Dubai is not attracting Indian companies for just one type of business. The relationship extends across trading, professional services, construction, real estate and other commercial activities. For Indian entrepreneurs, this creates a broader ecosystem of potential customers, suppliers, partners and investors. Why Are More Indian Companies Choosing Dubai? There is no single reason behind the growth. For many companies, Dubai offers a combination of market access, infrastructure, international connectivity and a business environment designed for companies that want to expand beyond one country. Dubai can provide Indian businesses with access to: UAE customers GCC markets Middle Eastern investors African markets International suppliers Global business networks Regional talent International logistics connections Dubai Chambers has described the emirate as a platform from which Indian companies can develop international operations and expand investments. For a company that has already established itself in India, setting up a Dubai operation can therefore be part of a wider international expansion strategy. The UAE-India CEPA Is Adding Momentum Another important factor is the UAE-India Comprehensive Economic Partnership Agreement (CEPA). The agreement came into effect in May 2022 and was designed to reduce trade barriers and improve market access between the two countries. Dubai Chambers says Dubai’s non-oil trade with India increased by 35% between 2022 and 2025, rising from AED 164.9 billion to AED 222.5 billion. That growth gives businesses a more connected environment for cross-border trade. For companies already selling products or services between India and the UAE, the continued development of this relationship could create further opportunities. Investment Is Moving in Both Directions Trade is only one part of the relationship. Investment between Dubai and India is also significant. From 2016 to 2025, Dubai attracted approximately AED 32.3 billion in Indian investment. Of that amount, AED 8.4 billion came through Indian

Quick answer: Company formation in Dubai Silicon Oasis (DSO) allows entrepreneurs, startups and established businesses to set up in one of Dubai’s technology and innovation-focused economic zones. A new business can generally establish a Free Zone Company (FZCO), while an existing UAE or overseas company can consider setting up a branch. DSO offers Service, Trade and Industrial licences, depending on the approved business activity. The process normally includes choosing the activity and company structure, preparing documents, submitting the application, completing the approval and lease requirements, and receiving the business licence. Dubai Silicon Oasis is well known for its technology and innovation ecosystem, but businesses do not necessarily need to be technology companies to consider setting up there. The zone also supports approved service, trading and industrial activities. If you are considering company formation in Dubai Silicon Oasis in 2026, this guide explains the process, costs, licence options, company structures, documents, visas, Corporate Tax and the main advantages and considerations in simple terms. What is Dubai Silicon Oasis? Dubai Silicon Oasis, commonly called DSO, is a specialised business and technology district in Dubai. It is part of the Dubai Integrated Economic Zones Authority (DIEZ) and has developed into an ecosystem for startups, SMEs, technology companies and larger businesses. The area combines commercial spaces, offices, technology facilities, innovation programmes and other business infrastructure. This makes DSO particularly interesting for companies working in technology, digital services and innovation. However, the available licensing options also cover approved trading, service and industrial activities. Is Dubai Silicon Oasis a Free Zone? Yes. Dubai Silicon Oasis operates as a Free Zone and provides businesses with a Free Zone company structure and its own licensing framework. One of the points that attracts businesses is its focus on technology and innovation. Entrepreneurs can establish a company while being part of a wider business community rather than operating from an isolated office. DSO is also recognised as a Qualifying Free Zone for UAE Corporate Tax purposes. Eligible businesses can potentially benefit from the 0% Corporate Tax rate on qualifying income, provided they meet the relevant requirements. This does not mean that every DSO company automatically pays 0% Corporate Tax on all of its income. The company’s activities, income and compliance position need to be assessed under the applicable UAE Corporate Tax rules. Why Choose Company Formation in Dubai Silicon Oasis? There are several reasons entrepreneurs consider DSO for their business. Key benefits include: The biggest advantage for many businesses is not simply the licence itself. It is the ecosystem around the company. Who Should Consider Setting Up in Dubai Silicon Oasis? DSO can be particularly interesting for businesses that want to operate in a technology and innovation-oriented environment. Technology Companies Software companies, IT businesses, AI startups, SaaS companies and other technology businesses may find the environment suitable for their operations. Startups DSO can be considered by founders looking for a Dubai base while they build and expand their business. Consultants and Service Businesses Consultants, management firms, technology service providers and other approved professional businesses can explore the Service Licence option. Trading Companies Businesses involved in approved import, export and distribution activities can consider a Trade Licence. Industrial Businesses Manufacturing, processing, assembly and packaging businesses may be able to operate under an Industrial Licence, subject to the relevant requirements. Types of Companies You Can Set Up in DSO One of the first decisions is choosing the right legal structure. 1. Free Zone Company (FZCO) An FZCO is a Free Zone limited liability company used for establishing a new business. It has its own legal identity, and the liability of shareholders is generally limited according to their shareholding and applicable regulations. An FZCO may be suitable for: The company can only conduct the activities included in its licence. What About FZE? Older articles about Dubai Silicon Oasis may mention FZE, particularly for companies with a single shareholder. However, DSO’s newer regulatory framework has changed how these structures are handled, and new businesses should confirm the current structure available at the time of incorporation rather than relying on older information. This is one reason why checking current requirements is important before starting the application. 2. Branch of an Existing Company If you already have a company in another UAE jurisdiction or overseas, you may be able to establish a branch in Dubai Silicon Oasis instead of creating a completely new company. A branch remains connected to its parent company and does not have a separate legal personality in the same way as an FZCO. The branch’s activities must also remain within the scope of the parent company’s business activities. FZCO vs Branch Feature FZCO Branch Best suited for New businesses Existing businesses Separate legal identity Yes No Parent company needed No Yes Liability Generally limited Parent company remains responsible Activities Approved activities on licence Generally linked to parent company Dubai Silicon Oasis Licence Types DSO offers three main licence categories for businesses. Licence Type Suitable For Examples Service Licence Service-based businesses Consulting, IT, management services Trade Licence Trading businesses Import, export and distribution Industrial Licence Manufacturing businesses Production, processing, assembly and packaging The exact business activity must be approved by the relevant authority. 1. Service Licence A Service Licence is designed for businesses carrying out approved service activities. Depending on the approved activity, this may suit: If your company provides a service rather than selling physical products, this is one of the licence categories worth exploring. 2. Trade Licence A Trade Licence is intended for approved trading activities. It can be relevant to companies involved in: The exact products and activities must fall within the approved scope of the licence. 3. Industrial Licence An Industrial Licence is intended for approved manufacturing and industrial activities. It may cover activities such as: Industrial businesses should expect additional requirements related to premises, equipment and operations. Which DSO Licence is Right for You? Start with your business activity, not the licence price. Business Licence to Explore IT consultancy Service Licence Software services Service Licence Digital marketing

Dubai’s business environment is showing another strong sign of momentum, and for entrepreneurs considering starting a business in Dubai in 2026, the latest numbers are worth watching. Dubai’s economic zones have reached 96% occupancy, while the number of companies operating within them has increased by 13%. The figures point to continued demand for Dubai’s specialised business infrastructure and growing confidence among companies establishing or expanding their presence in the emirate. But the bigger question is not simply whether Dubai is attracting more companies. What does this growth mean for someone planning to start a business in Dubai over the coming months? The answer is potentially significant. High demand, continued investment in infrastructure, expanding technology sectors and Dubai’s long-term economic strategy are creating an environment where entering the market now could position a business to benefit from the next stage of the emirate’s growth. At the same time, entrepreneurs should not interpret these numbers as a reason to rush into the first available company formation package. Choosing the right activity, jurisdiction, licence and operating structure remains critical. Quick Answer: Is it a Good Time to Start a Business in Dubai? For many entrepreneurs, the coming months could be a strategically attractive time to start a business in Dubai. The 96% occupancy rate and 13% increase in company numbers indicate strong demand for Dubai’s economic zones, while the emirate continues to invest heavily in technology, logistics, infrastructure and international business. Dubai’s Economic Agenda D33 is also designed to make the emirate a leading global business hub and to support the growth and international expansion of SMEs and multinational companies. However, the right timing depends on your business. A technology startup, trading company, consultancy and retail business may all require completely different setup strategies. The opportunity is not simply about registering quickly. It is about establishing the right foundation before demand and competition increase further. What Does 96% Occupancy in Dubai’s Economic Zones Actually Mean? A 96% occupancy figure is a useful indicator of demand. It suggests that businesses are actively using the commercial infrastructure available within the economic zones rather than simply registering companies without substantial operations. This matters because an established business ecosystem can create secondary opportunities for other companies. For example, when more companies establish operations, demand can increase for: In other words, one company’s expansion can create opportunities for another company. That is one reason entrepreneurs should look beyond the headline occupancy figure and consider what is happening within the wider business ecosystem. Company Growth is Another Important Signal The reported 13% increase in company numbers adds another layer to the story. A growing company base generally means more entrepreneurs are choosing Dubai as a location for their operations, while existing businesses are continuing to expand. For new businesses, this can create both opportunity and competition. Growth Trend What it Could Mean for Businesses Higher company numbers Larger potential B2B customer base High economic-zone occupancy Strong demand for commercial infrastructure Growing workforce Larger pool of potential employees and customers More specialised companies More opportunities for partnerships Expanding technology ecosystem New opportunities for digital businesses Continued infrastructure investment Better long-term operating environment The important point is that Dubai’s growth is increasingly ecosystem-driven. Businesses are not operating independently. They are becoming part of interconnected clusters involving technology, trade, logistics, finance, professional services and international commerce. Why the Coming Months Could Be Important for New Businesses There is a difference between saying Dubai is growing and explaining why that matters to someone who is planning a company today. For an entrepreneur, timing can influence: Starting earlier can give a business more time to establish its brand, develop relationships and understand the market before scaling. That does not mean every entrepreneur should incorporate immediately. It means that business owners who already have a viable idea should consider whether delaying their entry has a genuine advantage. 1. You Can Enter a Growing Business Ecosystem One of Dubai’s biggest advantages is that entrepreneurs aren’t entering an isolated market. The emirate has developed specialised ecosystems around industries such as: Dubai’s Economic Agenda D33 specifically aims to strengthen the emirate’s position as a global business hub and operations centre for MNCs, SMEs and local businesses. For a new business, being surrounded by established companies can create opportunities for partnerships, suppliers and B2B sales. 2. Dubai Is Building for Long-Term Business Growth The strongest argument for establishing a company in Dubai isn’t necessarily what happens in the next three months. It is what Dubai is building toward over the next decade. The official D33 strategy aims to double the size of Dubai’s economy by 2033 and includes targets of: The strategy also includes programmes to identify and support high-potential SMEs and help them expand internationally. For an entrepreneur setting up today, this creates an important distinction: You are not simply entering today’s Dubai. You are entering a market that is actively preparing for its next phase of economic growth. 3. Technology and AI Are Creating New Opportunities Technology businesses are particularly interesting in the current environment. Dubai has been actively developing technology-focused business ecosystems, with areas such as Dubai Silicon Oasis supporting technology companies, entrepreneurs and innovation-focused businesses. The broader direction is also clear. D33 identifies digital transformation and innovation as major components of Dubai’s economic development strategy. This creates opportunities for businesses involved in: A business does not necessarily need to be an AI company to benefit from this shift. Traditional companies that use technology to improve operations can also participate in the growing digital economy. 4. Stronger Infrastructure Can Help Businesses Scale Business infrastructure is often overlooked when entrepreneurs compare countries. A company may have an excellent product, but if its employees, suppliers, customers and goods cannot move efficiently, growth becomes harder. Dubai continues to invest in: The D33 strategy explicitly targets making Dubai one of the world’s leading logistics hubs while strengthening its connectivity and business environment. For companies involved in trading, logistics, e-commerce and regional distribution, this can be particularly relevant. 5. International

Quick answer: A DUNS Number in UAE is a unique nine-digit business identifier issued through the Dun & Bradstreet network. It is different from your UAE trade licence number, VAT TRN and Corporate Tax registration details. A DUNS Number is not mandatory for every UAE company, but it can be useful when dealing with multinational companies, international suppliers, procurement organisations, lenders or digital platforms that use Dun & Bradstreet business information for identification or verification. For a company looking to expand beyond the UAE, establishing a recognisable and verifiable business identity can become increasingly important. This is where a DUNS Number can be useful. It provides an additional identifier associated with your company and can help organisations locate and evaluate your business information within the Dun & Bradstreet ecosystem. However, there is an important distinction: A DUNS Number is not a UAE government-issued company registration number, and having one does not automatically guarantee financing, improve your creditworthiness or qualify your company for a contract. Its usefulness depends on your business model and whether the organisations you work with use DUNS information as part of their processes. What is a DUNS Number in UAE? DUNS stands for Data Universal Numbering System. It is a unique nine-digit identifier assigned to a business through the Dun & Bradstreet network. It is used to identify businesses and connect them with business information within the D&B ecosystem. Think of a DUNS Number as an additional layer of business identification rather than a replacement for your UAE company documents. A UAE company may already have: The DUNS Number serves a different purpose. Example Suppose a Dubai-based technology company wants to become a supplier to a multinational corporation. That corporation may use Dun & Bradstreet information during its supplier onboarding or verification process. The DUNS Number can help identify the correct company within that system. However, the multinational can still conduct its own due diligence, financial checks, compliance screening and commercial assessment. Is a DUNS Number Mandatory in the UAE? No. A DUNS Number is not mandatory for every company operating in the UAE. Businesses do not need a DUNS Number simply to legally operate a company in the UAE. However, certain organisations may request one as part of their own procurement, supplier onboarding, verification or credit processes. This distinction is important. You may need or benefit from a DUNS Number if your company: If none of these situations apply, obtaining one may not be an immediate priority. DUNS Number vs Trade Licence Number vs TRN These identifiers are often confused, but they serve completely different purposes. Identifier Issued/Managed By Main Purpose DUNS Number Dun & Bradstreet network Global business identification Trade Licence Number Relevant UAE licensing authority Legal authorisation to conduct licensed activities VAT TRN Federal Tax Authority VAT registration and compliance Corporate Tax Registration Number Federal Tax Authority Corporate Tax administration Your trade licence remains the key document authorising your licensed business activities. Your VAT TRN identifies your business for VAT purposes if you are registered. Your Corporate Tax registration details relate to your UAE Corporate Tax obligations. The DUNS Number is an additional business identifier used primarily within the D&B ecosystem and by organisations that rely on it. Why Would a UAE Business Need a DUNS Number? The value of a DUNS Number depends on what your business is trying to achieve. For a small local company that only works with UAE customers, it may have limited immediate importance. For an international B2B business, it can be much more useful. 1. International Business Identification A DUNS Number can help organisations identify your company consistently when they use Dun & Bradstreet’s business data. This can be particularly relevant when dealing with international customers, suppliers and corporate partners. 2. Supplier Onboarding Large organisations often have detailed procedures before accepting a new supplier. They may request: If the organisation uses D&B data, having a DUNS Number can make it easier to identify the appropriate business record. 3. Business Credit and Risk Assessment A DUNS Number can be associated with a company’s Dun & Bradstreet business profile. Potential lenders, suppliers and business partners may use business information and credit data when assessing commercial relationships. However, a DUNS Number itself does not guarantee: The number identifies the business. Other financial and commercial information determines how that business is assessed. 4. Procurement Opportunities Some large organisations and procurement systems may ask suppliers for a DUNS Number. This can be particularly relevant for businesses targeting international corporate procurement opportunities. However, requirements differ between organisations, industries and countries. If you’re applying for a specific tender, always check its actual requirements instead of assuming that a DUNS Number is compulsory. Do Dubai Free Zone Companies Need a DUNS Number? A Dubai Free Zone company can obtain a DUNS Number where appropriate, but it is not automatically required simply because the company is registered in a Free Zone. It may be particularly useful for Free Zone companies involved in: Some Free Zones may provide their own process for helping registered companies obtain DUNS information. For example, DMCC has previously provided guidance for eligible member companies regarding DUNS applications. Businesses should check the current procedure with their specific Free Zone because processes can change. Who issues the DUNS Number in the UAE? The DUNS system is associated with Dun & Bradstreet. For UAE businesses, Dun & Bradstreet’s worldwide network identifies CRIF Gulf DWC LLC as its representative in the UAE. This means the DUNS Number is not issued by: It is a separate business identification system. How to Get a DUNS Number in the UAE The exact application route can depend on your company and the channel through which you apply. Here is the general process. Step 1: Check Whether Your Company Already Has a DUNS Number Before applying, check whether your company already has an existing DUNS Number. This is important because creating duplicate business records can cause unnecessary confusion. Dun & Bradstreet provides a DUNS lookup facility that businesses can use to

Quick answer: After registering a company in Dubai, incorporation is only the beginning. Businesses generally need to maintain a valid trade licence, keep their corporate and beneficial ownership information updated, meet Corporate Tax and VAT obligations where applicable, maintain accounting and supporting records, comply with employment and immigration requirements if they have staff, and follow any sector-specific or Free Zone rules. The exact obligations depend on your business activity, legal structure, jurisdiction, turnover, and whether you operate from mainland Dubai or a Free Zone. This is where many new business owners make mistakes. They complete company registration, receive the licence, open a bank account and assume the setup process is finished. In reality, post-incorporation compliance in Dubai is an ongoing responsibility. A company can be perfectly registered and still face penalties, operational restrictions, or problems with renewals if it fails to maintain its ongoing obligations. The good news is that most compliance requirements become manageable once you know what needs to be done, when it needs to be done, and which authority is responsible. This guide breaks down the key post-incorporation compliances in Dubai that business owners should understand in 2026. Quick Post-Incorporation Compliance Checklist Here is the short version before we go into each requirement: Compliance Is It Relevant to Every Company? Typical Timing Trade licence renewal Yes According to licence expiry Registered office/lease Where applicable Maintain continuously Corporate Tax registration Generally applicable to taxable persons According to FTA requirements Corporate Tax return For taxable persons Generally within 9 months of tax-period end VAT registration Only if applicable Based on VAT thresholds/rules VAT returns Only for VAT-registered businesses According to FTA filing period Accounting & record keeping Yes, with requirements varying by business Ongoing UBO/shareholder information Applicable to relevant legal persons Keep information updated Employee/work permit compliance If hiring employees Ongoing WPS compliance Generally for MoHRE-registered establishments Ongoing Visa renewals If sponsoring residents Before expiry AML compliance Depending on activity Ongoing E-invoicing readiness Increasingly important Based on UAE rollout requirements Sector-specific approvals Depending on activity Ongoing/periodic The important point is that not every compliance requirement applies in exactly the same way to every Dubai company. Mainland companies, Free Zone entities, regulated businesses, and companies with employees can have different obligations. 1. Keep Your Dubai Trade Licence Valid The first and most obvious post-incorporation requirement is maintaining a valid business licence. When you register a company in Dubai, the licence authorises you to conduct the approved business activities. Allowing the licence to expire can create operational and administrative problems. Dubai’s official business setup guidance confirms that mainland businesses require a licence to operate, while Free Zones have their own licensing authorities and rules. What should you monitor? Practical tip Don’t wait until the last few days before expiry. Create a compliance calendar immediately after incorporation and set reminders well before your renewal deadline. 2. Maintain Your Registered Office and Lease Your company may need an approved business address depending on its jurisdiction, licence and business activity. For mainland companies, securing business premises can form part of the licensing process. Dubai’s official guidance notes that initial approval allows businesses to proceed with steps such as securing business premises. After incorporation, the responsibility doesn’t stop. You should monitor: If your company moves, the relevant authority may need to be notified and the company records updated. 3. Complete UAE Corporate Tax Compliance Corporate Tax is now one of the most important post-incorporation obligations for UAE businesses. The Ministry of Finance confirms that UAE companies and other juridical persons generally fall within the Corporate Tax framework, including Free Zone entities. Taxable persons are required to register for Corporate Tax and obtain a Corporate Tax Registration Number. This means setting up a company in a Dubai Free Zone does not automatically mean the company is outside the Corporate Tax system. The exact tax treatment depends on the company’s circumstances and applicable rules. Corporate Tax Return Deadline For taxable persons, the Corporate Tax return and payment of any Corporate Tax due are generally required within nine months from the end of the relevant Tax Period. For example: Financial Year Ends General CT Return Deadline 31 December 30 September of the following year 31 March 31 December of the same year 30 June 31 March of the following year The exact deadline should always be confirmed based on your company’s registered tax period. Important Corporate Tax compliance isn’t simply about filing a return. Businesses should maintain: The FTA states that relevant records and documents must generally be retained for at least seven years following the end of the relevant Tax Period. 4. Check Whether You Need VAT Registration Not every Dubai company has to register for VAT immediately. For UAE-resident businesses, VAT registration becomes mandatory when the value of taxable supplies and imports exceeds AED 375,000 over the previous 12 months or is expected to exceed that amount within the next 30 days. Businesses can also voluntarily register where taxable supplies, imports or taxable expenses exceed AED 187,500, subject to the applicable rules. VAT thresholds at a glance VAT Requirement Threshold Mandatory registration AED 375,000 Voluntary registration AED 187,500 Don’t confuse the VAT threshold with your total business turnover in every situation. The rules focus on taxable supplies and imports, with specific treatment depending on the business. 5. If Registered for VAT, Maintain Ongoing VAT Compliance Once your company is VAT registered, compliance becomes an ongoing process. Depending on your circumstances, this can include: VAT compliance should be integrated into your accounting process rather than handled only when a return is due. 6. Maintain Proper Accounting Records One of the most important post-incorporation practices is maintaining proper books and records from day one. A new company should not wait until its first Corporate Tax return to organise its accounts. Your accounting system should track: The UAE Ministry of Finance explains that Corporate Tax calculations generally begin with accounting income from financial statements, followed by the relevant tax adjustments. Why this matters Good accounting makes it easier

In a significant move for entrepreneurs, startups, and small businesses, the UAE Ministry of Finance has announced that the Small Business Relief scheme has been extended until 31 December 2029. The decision provides eligible businesses with additional years of tax relief under the UAE Corporate Tax regime, offering greater certainty for companies planning to launch or expand their operations. For thousands of SMEs across the country, this announcement is more than just another tax update. It reinforces the UAE’s commitment to supporting business growth while maintaining one of the world’s most attractive environments for entrepreneurs and investors. If you’re planning to start a business or already operate one in the UAE, here’s what this latest announcement means for you. UAE Small Business Relief Extended Until 2029 According to the latest announcement from the Ministry of Finance, eligible taxable persons can continue claiming Small Business Relief for tax periods ending on or before 31 December 2029. The relief applies to tax periods beginning on or after 1 June 2023 and is available to eligible businesses that meet the prescribed conditions. For many startups and SMEs, this extension provides valuable certainty when planning future investments, expansion, hiring, and overall business strategy. Quick Facts Update Details Announcement UAE Small Business Relief extended until 31 December 2029 Announced By UAE Ministry of Finance Applicable From Tax periods beginning on or after 1 June 2023 Available Until Tax periods ending on or before 31 December 2029 Revenue Threshold Businesses with annual revenue not exceeding AED 3 million Who Can Benefit? Eligible startups, SMEs, and taxable persons meeting the prescribed conditions What is Small Business Relief? Small Business Relief is a measure introduced under the UAE Corporate Tax framework to support qualifying businesses during the early stages of growth. Rather than placing additional tax pressure on smaller companies, the relief allows eligible businesses to benefit from simplified corporate tax treatment, subject to the applicable rules and conditions. Its objective is to encourage entrepreneurship, reduce compliance burdens, and help businesses reinvest in growth. Who is Eligible? Based on the latest announcement, Small Business Relief is available to eligible taxable persons whose: Businesses should carefully assess their eligibility before making any assumptions about qualification. Why this Announcement Matters The extension sends a positive message to the business community. Instead of facing uncertainty about future tax treatment, qualifying businesses now have additional time to plan for growth with greater confidence. Some of the key advantages include: For founders launching new ventures, the announcement makes the UAE an even more attractive destination for business setup. What it Means for Startups Launching a new company often involves balancing setup costs, recruitment, marketing, and operational expenses. The extension of Small Business Relief allows eligible startups to focus more of their resources on growing the business instead of worrying about additional tax costs during the early stages. This is especially valuable for businesses in sectors such as: Benefits for Existing SMEs The announcement is equally important for companies already operating in the UAE. Eligible SMEs can continue planning for expansion while benefiting from greater predictability under the Corporate Tax framework. Potential advantages include: Business Benefit Why It Matters Better cash flow More funds available for growth Hiring confidence Easier workforce planning Business expansion Greater certainty for investment decisions Financial planning Improved budgeting and forecasting Entrepreneur confidence Reduced uncertainty around tax planning A Positive Signal for Investors The UAE has consistently positioned itself as one of the world’s most business-friendly jurisdictions. Extending Small Business Relief demonstrates the government’s continued commitment to supporting entrepreneurship and creating a stable environment for businesses of all sizes. For international investors considering the UAE, announcements like this reinforce confidence in the country’s long-term economic strategy. What Businesses Should Do Next While the relief has been extended, businesses should not assume they automatically qualify. It’s important to: Proper planning helps businesses remain compliant while making full use of the available relief. Key Takeaways How AB Capital Can Help The extension of UAE Small Business Relief until 2029 is welcome news for entrepreneurs, but understanding whether your business qualifies requires careful assessment of your financial records and Corporate Tax obligations. At AB Capital Services FZC, we help startups, SMEs, and international businesses stay compliant with the UAE’s evolving tax regulations. Whether you’re setting up a new company or managing an existing business, our experts provide practical guidance tailored to your needs. Led by Bharat Bajaj, Founder and CEO of AB Capital Services FZC, with over 20 years of experience in finance, taxation, commercial operations, and business advisory, our team can assist with: Contact AB Capital Services FZC 📍 Office: Office No. 404, Al Tawhidi Building, Bank Street, Bur Dubai, UAE 📞 Phone: +971 58 569 9300 📧 Email: info@abcapital.ae 🌐 Website: https://abcapital.ae 💬 WhatsApp: https://api.whatsapp.com/send/?phone=971585699300 Final Thoughts The extension of UAE Small Business Relief until 2029 is a strong indication of the UAE’s continued focus on supporting entrepreneurship, innovation, and sustainable economic growth. For eligible startups and SMEs, it offers greater certainty, improved financial planning, and more confidence to invest in the future. If you’re planning to start a business or want to ensure your existing company complies with the latest Corporate Tax requirements, now is an ideal time to review your position and seek professional guidance from AB Capital Services, Dubai, UAE. Frequently Asked Questions 1. What is the UAE Small Business Relief? UAE Small Business Relief is a Corporate Tax relief measure introduced by the Ministry of Finance to support eligible startups and small businesses. It allows qualifying taxable persons to benefit from relief under the UAE Corporate Tax regime, subject to meeting the prescribed conditions. 2. Who is eligible for UAE Small Business Relief until 2029? Businesses with annual revenue not exceeding AED 3 million may qualify for the relief, provided they meet the eligibility criteria set out under the UAE Corporate Tax regulations. The relief applies to tax periods beginning on or after 1 June 2023 and ending on or before 31 December 2029. 3. Does

The UAE has reached another major infrastructure milestone with the Etihad Rail Dubai Passenger Station being completed nearly two months ahead of schedule. While the station is expected to welcome passengers later this year, its early completion signals more than just progress in public transportation. It highlights the country’s continued commitment to building world-class infrastructure that supports economic growth, business expansion, and long-term investment. Quick Answer Details Project Etihad Rail Dubai Passenger Station (Al Yalayis Station) Construction Status Completed nearly two months ahead of schedule and now in its final preparation phase before opening Opening Date 30 September 2026, when Dubai Station officially joins the UAE’s national passenger rail network. Who Will Inaugurate It? Etihad Rail has confirmed the official network launch on 30 September 2026, but the authority has not yet announced who will inaugurate the Dubai (Al Yalayis) station specifically. Earlier, the Mohammed Bin Zayed City Passenger Station in Abu Dhabi was inaugurated by H.H. Sheikh Khaled bin Mohamed bin Zayed Al Nahyan. Estimated Budget No official project cost or budget has been disclosed specifically for the Dubai passenger station. However, the wider UAE Railway Programme is expected to generate around AED 200 billion in economic opportunities over time. Key Benefits Direct interchange with Dubai Metro, faster inter-emirate travel, improved business connectivity, stronger logistics ecosystem, easier workforce mobility, and increased attractiveness for investors and businesses. Who Will Benefit? Daily commuters, businesses, logistics companies, SMEs, international investors, tourists, property developers, retailers, and entrepreneurs planning to establish or expand operations in the UAE. Located at Al Yalayis, next to the Jumeirah Golf Estates Metro Station, the new passenger terminal has now entered its final preparation phase ahead of opening. Over the coming weeks, authorities will focus on operational testing, safety checks, staff training, and preparing retail and passenger facilities before services officially begin. For businesses, entrepreneurs, and international investors, this is more than a transport update. It represents another reason why the UAE continues to strengthen its position as one of the world’s most business-friendly destinations. Al Yalayis Station Enters Its Final Preparation Phase With construction now complete, Al Yalayis Station is moving into its final operational readiness stage before welcoming passengers. The remaining work includes: Completing the station well ahead of its opening provides additional time to ensure passengers experience a smooth and efficient launch from day one. The station has also been designed with modern passenger facilities, including comfortable waiting areas, retail outlets, and food and beverage options, creating a convenient travel experience for commuters and visitors alike. A Major Step Towards Better Connectivity One of the station’s most valuable features is its direct connection to the Jumeirah Golf Estates Metro Station. This integration creates one of the UAE’s first major transport interchanges between the national railway network and Dubai Metro, making travel between emirates significantly more convenient. Passengers arriving from other parts of the UAE will be able to continue their journey across Dubai using the existing Metro network without depending entirely on private transport. Improved connectivity benefits not only commuters but also businesses that rely on efficient movement of employees, customers, and suppliers. Why This Matters for Businesses Infrastructure investments of this scale often create lasting economic benefits. The Etihad Rail Dubai Passenger Station is expected to make travel between emirates more efficient, helping businesses improve accessibility, reduce travel-related challenges, and strengthen regional operations. Potential business benefits include: As transportation networks improve, companies can operate more efficiently while expanding their reach across the UAE. A Stronger UAE Logistics Network The passenger station forms part of the UAE’s broader national railway programme, which is designed to improve both passenger mobility and freight transportation. As the railway network expands, businesses involved in: may benefit from stronger supply chain connectivity and improved transportation reliability. Better logistics infrastructure can help businesses plan inventory more efficiently, optimize delivery schedules, and improve overall operational performance. What It Means for Entrepreneurs For entrepreneurs considering business setup in Dubai, infrastructure developments like this create a stronger foundation for long-term growth. Improved transport networks make it easier to: When combined with Dubai’s strategic location, modern regulations, and investor-friendly policies, these developments further enhance the UAE’s appeal as a global business destination. A Positive Signal for Investors Transport infrastructure has historically played a major role in shaping investment decisions. Improved accessibility often encourages: Areas surrounding major transport hubs frequently experience increased commercial activity as connectivity improves. For investors evaluating opportunities in Dubai, large-scale infrastructure projects provide additional confidence in the country’s long-term economic vision. Supporting the UAE’s Economic Vision The expansion of Etihad Rail reflects the UAE’s long-term commitment to building a diversified and highly connected economy. The wider railway network is expected to strengthen links between: As transportation becomes more efficient, businesses benefit from improved mobility, stronger supply chains, and better access to markets across the country. Business Impact at a Glance Development Potential Business Benefit Station completed nearly two months early Demonstrates rapid infrastructure development Al Yalayis Station nearing opening Improved passenger convenience Direct Dubai Metro connection Easier commuting and business travel National railway expansion Stronger logistics and regional connectivity Improved inter-emirate mobility Better access to talent and customers Continued infrastructure investment Greater investor confidence Why This Matters for New Business Setup Choosing where to establish a business isn’t only about licensing costs or tax policies. Infrastructure plays a significant role in long-term success. The continued expansion of projects like the Etihad Rail Dubai Passenger Station demonstrates that the UAE is investing in the systems businesses need to grow. For companies planning to establish operations in Dubai, improved transportation offers: These factors make Dubai increasingly attractive for startups, SMEs, multinational companies, and international investors. How AB Capital Services, Dubai Can Help As Dubai continues investing in world-class infrastructure like the Etihad Rail Dubai Passenger Station, more entrepreneurs and international businesses are choosing the UAE as their preferred destination for expansion. At AB Capital Services FZC, Dubai, we help businesses take advantage of these opportunities by providing end-to-end support for company formation and business

The Dubai International Financial Centre (DIFC) has established itself as one of the world’s leading financial hubs, connecting businesses across the Middle East, Africa, Europe, and Asia. Home to thousands of multinational corporations, banks, wealth management firms, fintech startups, family offices, and professional service providers, DIFC offers a world-class business environment built on international standards. For entrepreneurs and companies operating in finance, investment, insurance, legal services, consulting, and innovation, company formation in DIFC provides access to an internationally recognised financial ecosystem, an independent legal framework based on English common law, and a highly respected regulatory environment. However, setting up a business in DIFC differs from registering a standard mainland or Free Zone company. Businesses must meet specific eligibility requirements, select the appropriate legal structure, obtain regulatory approvals where necessary, and comply with the rules of the Dubai Financial Services Authority (DFSA) for regulated activities. This guide explains everything you need to know about company formation in DIFC, including business structures, licensing options, registration steps, costs, benefits, and how to determine whether DIFC is the right jurisdiction for your business. What is DIFC? The Dubai International Financial Centre (DIFC) is a financial Free Zone established to support international businesses operating across the Middle East, Africa, and South Asia (MEASA) region. Unlike many traditional Free Zones, DIFC operates under its own: These features have made DIFC one of the most trusted business destinations for financial and professional services firms. Quick Overview Feature Details Jurisdiction Dubai International Financial Centre (DIFC) Ownership Up to 100% foreign ownership Best For Financial institutions, FinTech, consulting, wealth management, legal services Legal Framework English Common Law Regulator Dubai Financial Services Authority (DFSA) (for regulated activities) Visa Eligibility Available subject to licence and office requirements Office Requirement Physical office or approved workspace generally required Why Choose Company Formation in DIFC? DIFC is more than just another Free Zone. It is a globally recognised financial centre that offers businesses credibility, strong governance, and access to international markets. Some of the main advantages include: For businesses seeking long-term growth and international expansion, these advantages can provide a significant competitive edge. Who Should Set Up a Company in DIFC? While many Free Zones accommodate a broad range of industries, DIFC is designed primarily for financial and professional services. It is particularly suitable for: Businesses outside these sectors should evaluate whether another UAE jurisdiction would better suit their objectives. Business Structures Available in DIFC One of the first decisions during company formation in DIFC is selecting the appropriate legal structure. Common options include: Private Company Limited by Shares (Ltd) One of the most popular structures for startups, SMEs, and international businesses. Suitable for: Branch Office Foreign companies can establish a DIFC branch while maintaining the legal identity of their parent company. Ideal for: Limited Liability Partnership (LLP) Often used by professional firms that require partnership-based ownership. Suitable for: Foundation DIFC Foundations are commonly used for: Types of Business Activities Business activities vary depending on the licence obtained. Examples include: Some activities require DFSA approval before commencing operations. Benefits of Company Formation in DIFC 1. 100% Foreign Ownership Eligible businesses can enjoy complete foreign ownership without requiring a local shareholder. 2. International Reputation DIFC is recognised globally as one of the world’s leading financial centres, helping businesses build credibility with clients, investors, and financial institutions. 3. Independent Legal System DIFC operates under English common law, offering businesses a familiar legal framework for many international investors. 4. Access to Financial Institutions DIFC hosts hundreds of: This creates valuable networking and partnership opportunities. 5. Strong Regulatory Environment Businesses benefit from transparent governance and internationally recognised regulatory standards. Company Formation in DIFC vs Mainland Dubai DIFC Mainland Dubai Financial Free Zone Mainland jurisdiction 100% foreign ownership Many activities also permit 100% foreign ownership English common law framework UAE federal and local laws Designed for financial and professional services Suitable for a broad range of industries Independent regulatory framework Regulated by mainland authorities Choosing between DIFC and mainland depends on your business model, regulatory needs, and target market. Documents Required Documentation requirements vary depending on the business activity and legal structure, but applicants generally need: Additional documentation may be requested by DIFC or the DFSA. Step-by-Step Company Formation Process Step 1 – Determine Your Business Activity Identify the activities your company intends to undertake and confirm that they are permitted within DIFC. Step 2 – Choose the Appropriate Legal Structure Select the structure that aligns with your ownership, operational, and regulatory requirements. Step 3 – Reserve Your Company Name Submit your proposed business name for approval. Step 4 – Prepare Documentation Compile shareholder, company, and regulatory documentation. Step 5 – Submit Your Application Apply to DIFC and, where applicable, obtain approvals from the DFSA. Step 6 – Secure Office Space DIFC businesses generally require approved office premises within the centre. Step 7 – Receive Your Licence Once approved, your company registration and licence are issued. Step 8 – Apply for Visas and Corporate Bank Account Following incorporation, eligible businesses can begin visa applications and corporate banking arrangements. How Much Does Company Formation in DIFC Cost? There is no single cost because fees depend on several factors. These include: Cost Component Depends On Registration Fees Legal structure Licence Fees Business activity Office Lease Office size and location Regulatory Fees Applicable approvals Visa Costs Number of visas Requesting a personalised quotation provides the most accurate estimate. Common Mistakes to Avoid Businesses often experience delays by: Working with experienced business setup advisers helps minimise these risks. Is DIFC the Right Choice for Your Business? DIFC may be the ideal jurisdiction if you: Businesses outside these sectors should compare DIFC with other UAE Free Zones before making a decision. How AB Capital Can Help Setting up a company in DIFC requires more than simply submitting an application. Choosing the right legal structure, understanding regulatory obligations, preparing accurate documentation, and ensuring compliance with DIFC requirements are all essential to a successful registration. At AB Capital Services FZC, we help entrepreneurs, financial institutions,

Dubai has established itself as one of the world’s leading business destinations, attracting multinational corporations, regional enterprises, and growing international brands. For companies that already have an established presence in another country or jurisdiction, opening a branch office in Dubai is often one of the most effective ways to expand into the UAE market without creating an entirely new legal entity. A branch office allows an existing company to extend its operations into Dubai while maintaining the same legal identity as its parent company. This makes it an attractive option for businesses looking to serve clients in the UAE, strengthen their regional presence, or explore new commercial opportunities. However, setting up a branch office involves meeting specific licensing requirements, preparing parent company documents, obtaining approvals from the relevant authorities, and understanding the legal obligations that apply. In this guide, we’ll explain everything you need to know about establishing a branch office in Dubai, including eligibility, benefits, required documentation, registration steps, costs, and common mistakes to avoid. What is a Branch Office in Dubai? A branch office in Dubai is an extension of an existing local or foreign company. Unlike a separate company, a branch office does not have an independent legal identity. Instead, it operates under the name and legal responsibility of its parent company. The branch can conduct business activities that are generally consistent with those of the parent company and must comply with the applicable UAE regulations and licensing requirements. This structure is commonly chosen by businesses that want to expand into Dubai while maintaining centralized management and branding. Quick Overview Feature Details Business Structure Branch Office Legal Status Extension of the parent company Separate Legal Entity No Ownership Owned by the parent company Best For International companies expanding into Dubai Business Activities Generally aligned with the parent company’s licensed activities Why Open a Branch Office in Dubai? Opening a branch office in Dubai enables companies to establish a direct presence in one of the world’s fastest-growing business hubs. Some of the main reasons businesses choose this structure include: A branch office allows companies to leverage their existing reputation while operating under the same corporate identity. Benefits of Opening a Branch Office in Dubai 1. Operate Under an Established Brand Since the branch is part of the parent company, it can operate under the same business name and brand identity, helping maintain consistency and trust with customers. 2. No Need to Create a New Corporate Entity A branch office is an extension of the parent company rather than a separate legal entity, simplifying corporate structure for many businesses. 3. Expand into the UAE Market Companies can establish a local presence while continuing to benefit from the experience and resources of their existing organisation. 4. Strengthen Regional Operations A Dubai branch office can serve as a regional hub for customer support, sales, project management, and business development. 5. Build Local Business Relationships Having a physical presence in Dubai can help strengthen relationships with clients, suppliers, and strategic partners. Who Can Open a Branch Office in Dubai? A branch office may be suitable for: The parent company must already be legally incorporated in its home jurisdiction. Branch Office vs Subsidiary Company Many businesses compare a branch office with establishing a subsidiary. Branch Office Subsidiary Company Extension of the parent company Separate legal entity Operates under the parent company’s name Operates under its own legal identity Parent company retains responsibility Subsidiary has its own corporate structure Suitable for expansion Suitable for businesses requiring greater operational independence Activities generally align with the parent company Can have broader operational flexibility depending on its licence Choosing between the two depends on your expansion strategy and business objectives. Documents Required The exact documentation depends on the licensing authority and business activity, but applicants typically need: Documents issued outside the UAE may need to be notarised, legalised, and attested before submission. How to Open a Branch Office in Dubai Step 1 – Confirm Business Eligibility Determine whether your parent company’s activities are eligible for registration in Dubai. Step 2 – Choose the Appropriate Jurisdiction Decide whether the branch will operate in the mainland or a Free Zone, depending on your business requirements. Step 3 – Reserve the Business Name Apply for approval to use the parent company’s name for the branch office. Step 4 – Prepare Parent Company Documents Collect and legalise the required corporate documents from the parent company. Step 5 – Obtain Initial Approvals Submit the application to the relevant licensing authority for review. Step 6 – Secure Office Premises Arrange a registered office address as required by the licensing authority. Step 7 – Receive the Trade Licence After completing the approvals and paying the applicable fees, the branch office licence is issued. How Long Does It Take? The setup timeline depends on several factors, including: Applications with complete documentation are generally processed more efficiently. How Much Does It Cost? There is no standard cost for opening a branch office in Dubai because the total investment depends on: Cost Component Depends On Trade Licence Licensing authority Office Lease Location and office size Government Fees Business activity Document Attestation Country of origin Professional Services Scope of assistance A customised quotation is the best way to estimate the total cost based on your expansion plans. Common Mistakes to Avoid Many companies experience delays because they overlook key requirements. Avoid these common mistakes: Proper planning can help streamline the registration process. Is a Branch Office the Right Choice? A branch office may be the right option if you: If your goal is to create a separate company with independent ownership and governance, another business structure may be more suitable. How AB Capital Can Help Expanding your business into Dubai requires careful planning, accurate documentation, and compliance with UAE regulations. Whether you’re establishing your first regional office or expanding an existing international business, selecting the right jurisdiction and completing the registration process correctly can save significant time and resources. At AB Capital Services FZC, we assist international