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E-Commerce Logistics Business in Dubai: Setup Guide, Costs & Requirements Table of Contents Quick Answer Why E-Commerce Logistics Is Growing Choose Your Logistics Business Model Mainland vs Free Zone Warehousing Requirements Last-Mile Delivery Customs and Cross-Border Operations Technology Is a Competitive Advantage Licensing and Legal Requirements Tax and Financial Planning How Much Capital Is Needed? E-Commerce Logistics Setup Checklist Start With a Narrow Logistics Niche AB Capital Support Also Read FAQs Quick Answer To start an e-commerce logistics business in Dubai, decide which part of the supply chain you will provide—warehousing, fulfilment, last-mile delivery, freight, inventory management, returns or a combination—then select the appropriate commercial activity and jurisdiction. Dubai’s e-commerce growth is increasing the need for reliable logistics infrastructure, and recent Dubai Customs data showed strong growth in air-cargo transactions and parcel volumes. A successful logistics company needs more than a trade licence: it needs warehouse capacity, technology, transport arrangements, trained staff, insurance, customs knowledge and a clear service-level model. Summarize with ChatGPT Why E-Commerce Logistics Is Growing Online commerce changes how goods move. Instead of one shipment going to a retail store, inventory may be divided among warehouses and delivered directly to thousands of customers. Returns also move in the opposite direction, creating additional logistics demand. Dubai is well positioned for regional e-commerce because of its airports, ports, roads, Free Zones, fulfilment providers and large consumer market. Dubai Customs reported 18.2 million air-cargo transactions in H1 2026 and more than 6.2 million postal parcels, highlighting the scale of cargo and parcel activity. For entrepreneurs, the opportunity is strongest when the business solves a specific logistics problem rather than simply offering generic delivery. Choose Your Logistics Business Model Potential models include third-party fulfilment, warehousing, last-mile delivery, cross-border fulfilment, freight forwarding, inventory management, returns processing, cold-chain logistics and technology-enabled logistics. A 3PL company may store customer inventory, pick and pack orders, arrange delivery and manage returns. A last-mile company may focus only on delivery. A logistics technology company may provide software without physically transporting goods. These models can require different activities, facilities and approvals. Define the service before choosing the licence. Business Model Typical Focus Third-party fulfilment Storage, picking, packing, delivery coordination and returns Warehousing Storage and inventory handling for e-commerce businesses Last-mile delivery Final delivery from fulfilment location to customer Cross-border fulfilment International inventory movement and regional order fulfilment Freight forwarding Movement and coordination of goods across borders Returns processing Reverse logistics, inspection and inventory recovery Logistics technology Software and digital tools supporting logistics operations Mainland vs Free Zone A mainland structure can be useful when the business directly serves UAE customers and needs local operating flexibility. A Free Zone may be attractive for companies focused on international trade, warehousing or specialised logistics ecosystems. The decision becomes more important when the company needs a warehouse or transport fleet. Ask about permitted facilities, customs arrangements, vehicle requirements, visa capacity and customer access. A low licence price is irrelevant if the company later discovers that its required warehouse or transport activity needs another structure. Warehousing Requirements A warehouse is a major operating decision. Consider location, storage capacity, loading areas, racking, security, temperature control, fire safety, insurance and access to major roads. E-commerce customers often expect fast delivery, so warehouse location can affect both cost and customer experience. Inventory accuracy is equally important. Barcode scanning, warehouse management systems and cycle counts can reduce errors. The business should know exactly what is stored, where it is located and who owns it. Last-Mile Delivery Last-mile delivery is often the most visible part of e-commerce logistics. Customers care about delivery speed, tracking, communication, failed deliveries and returns. A new company can operate its own fleet, use contracted drivers, partner with established carriers or combine these models. The correct choice depends on order volume and service area. Do not buy a large fleet before demand is predictable. Build performance measures such as on-time delivery, first-attempt success, damage rate and return turnaround into customer contracts. Customs and Cross-Border Operations International e-commerce introduces customs, import documentation and re-export considerations. Product type, origin, destination, value and trade documentation can affect the process. A logistics company should understand who acts as importer of record, who pays duties and taxes, who provides documents and who carries risk for delays. Clear contracts prevent disputes when shipments are held or information is incomplete. Technology Is a Competitive Advantage Modern fulfilment depends on technology. Integrate order management, warehouse systems, inventory, courier tracking and customer notifications. APIs can connect online stores and marketplaces with fulfilment operations. Data also creates commercial value. A logistics company can show customers order accuracy, delivery performance, inventory turnover and return patterns. These reports help the logistics provider become a strategic partner rather than a commodity supplier. Licensing and Legal Requirements The UAE government states that businesses conducting e-commerce activities need the appropriate licence and must comply with applicable legal, regulatory and technical requirements. Logistics companies should separately confirm the activities and approvals that apply to warehousing, transport, freight or customs services. Where vehicles, specialised goods or regulated products are involved, additional rules may apply. Confirm the activity with the relevant authority before signing long-term premises or fleet commitments. For current UAE business licensing information, entrepreneurs can refer to the UAE Government’s e-commerce guidance. Tax and Financial Planning Corporate Tax and VAT should be included in the financial model. The UAE’s standard Corporate Tax framework includes 0% on taxable income up to AED 375,000 and 9% above that level, subject to the law. VAT registration thresholds and treatment should also be assessed based on taxable supplies and imports. Logistics businesses need strong cost accounting because margins can be affected by fuel, rent, labour, vehicle maintenance, failed deliveries, storage and returns. Profitability should be measured by customer and service line. Calculate UAE Corporate Tax How Much Capital Is Needed? Capital requirements vary dramatically. A technology-led fulfilment coordinator can start relatively lean, while a warehouse-and-fleet operator may require significant capital. Budget for licence and incorporation, warehouse deposit and rent, racking, software, vehicles if

How to Start a SaaS Business in Dubai in 2026 Table of Contents Why Dubai Is Attractive for SaaS Founders Define the SaaS Model Before Choosing a Licence Mainland vs Free Zone for SaaS Licensing and Company Formation Steps Technology, Cloud and Data Considerations Contracts and Intellectual Property Corporate Tax and VAT for SaaS Banking and Payment Collection How Much Does It Cost? A 2026 SaaS Launch Checklist What Investors and Enterprise Customers Will Look For AB Capital Support Also Read FAQs Quick Answer: To start a SaaS business in Dubai in 2026, define your software product and revenue model first, select the correct business activity and legal structure, obtain the appropriate licence, establish banking and accounting, and build tax, data and cybersecurity compliance into the business from day one. Dubai is particularly relevant for SaaS founders because software can be sold across borders while the company operates from a regional business hub. The right structure depends on your customers, team, office needs, technology activity and whether you need direct access to the UAE mainland market. Summarize with ChatGPT Why Dubai Is Attractive for SaaS Founders SaaS businesses are different from traditional trading businesses because the product can be delivered digitally. A Dubai-based SaaS company can develop software locally while selling subscriptions to customers in the UAE, GCC, Europe, Asia or elsewhere. This makes the UAE useful as an operating base for founders who want a regional presence without building a large physical distribution network. Dubai also has a mature ecosystem of technology companies, financial services, professional advisers and international customers. The city’s digital economy and technology initiatives create opportunities for software businesses serving finance, logistics, real estate, healthcare, retail, professional services and other sectors. However, setting up a company is only the first step. SaaS founders need a repeatable customer-acquisition strategy, reliable cloud infrastructure, strong contracts, data protection processes and predictable recurring revenue. Define the SaaS Model Before Choosing a Licence A SaaS company can sell monthly subscriptions, annual subscriptions, usage-based plans, enterprise licences, implementation services or a mixture of these. The business activity should reflect what the company actually does. For example, a company developing its own software product may need a technology or software-related activity, while a business mainly providing IT consultancy may require a professional or consultancy activity. If the company also resells third-party hardware or software, additional commercial activities may be relevant. Prepare a One-Page Business Description Before applying, explain what the software does, who buys it, how customers access it, how revenue is generated and whether the company develops the intellectual property itself. This makes the licensing discussion more precise. SaaS Model What to Define Subscription SaaS Monthly or annual plans, user access and recurring billing. Usage-based SaaS Pricing based on transactions, API calls, storage, users or consumption. Enterprise SaaS Contracts, implementation, security requirements, service levels and support. SaaS + Consulting Software activity plus implementation, integration or professional services. Software Reseller Third-party products, distribution arrangements and potentially additional commercial activities. Mainland vs Free Zone for SaaS A mainland company can be suitable when the business expects to contract broadly with UAE customers or wants a conventional Dubai operating structure. A Free Zone can be attractive when the company wants a technology-focused ecosystem, flexible office options or a structure aligned with international services. The correct choice should not be made only from the advertised licence price. Consider customer access, office requirements, visas, banking, accounting, tax treatment, employee location and future expansion. A SaaS founder should also consider whether investors or enterprise customers have requirements concerning the legal entity, contracting party, data location or regulatory status. Factor Mainland Free Zone UAE customer strategy Useful when direct UAE market access is central to the model. Can suit international or specialised operations; local-market arrangements depend on applicable rules. Technology ecosystem Broad Dubai business environment. Some zones provide technology-focused ecosystems and infrastructure. Office options Requirements depend on activity and authority. Workspace packages vary by Free Zone and licence. Banking Subject to bank onboarding and compliance checks. Also subject to bank onboarding and compliance checks. Future expansion Consider UAE customer access and hiring plans. Consider customer access, activities and whether a mainland presence may later be required. See AB Capital’s Mainland vs Free Zone Company Setup in Dubai 2026. Technology-Focused Free Zone Option Dubai Silicon Oasis is a technology-focused economic zone with digital infrastructure, R&D facilities and industry clusters covering areas such as AI, IoT, robotics and cybersecurity. Explore Dubai Silicon Oasis business setup. Licensing and Company Formation Steps The usual process starts with defining the activity and selecting the jurisdiction. The founder then chooses a legal form, reserves the trade name where required, obtains initial approvals, prepares incorporation documents, secures the licence and completes establishment procedures. Office requirements vary by jurisdiction and licence. Dubai’s official business portal explains the registration process, including initial approval and trade-name reservation. Dubai Government — Starting a Business. Typical Setup Sequence Define the software product and business model. Identify the appropriate business activity. Compare mainland and Free Zone jurisdictions. Choose the legal structure and trade name. Complete initial approvals and incorporation documentation. Secure the business licence. Meet office or workspace requirements. Apply for visas if required. Open the corporate bank account. Set up accounting, invoicing and tax controls. Technology, Cloud and Data Considerations SaaS businesses depend heavily on cloud infrastructure. Before launch, decide where application hosting, databases, backups and disaster recovery will operate. Build access controls, encryption, logging and incident-response processes into the product instead of adding them after a customer security review. Enterprise Readiness Enterprise customers may ask for security questionnaires, data-processing terms, uptime commitments, penetration-testing evidence and business-continuity plans. A small SaaS company does not need every enterprise certification on day one, but it should have professional controls that can scale. Where a SaaS product processes personal data, founders should consider the UAE’s Personal Data Protection Law and any sector- or jurisdiction-specific rules. UAE Government — Data Protection Laws. Contracts and Intellectual Property Your SaaS contracts should clearly explain subscription terms,

How to Start an AI Company in the UAE in 2026 Table of Contents Why AI Business Setup Is Different The UAE’s AI Direction Choose Your AI Business Model Mainland or Free Zone? Licensing and Approvals Office, Talent and Infrastructure Data and Responsible AI Corporate Tax and VAT A Practical AI Company Setup Process How Much Should You Budget? AB Capital Can Help Also Read FAQs Quick Answer: To start an AI company in the UAE in 2026, first define the exact AI activity and business model, then select the appropriate mainland or Free Zone structure, obtain the required licence and approvals, arrange banking and visas, and establish accounting and Corporate Tax compliance. The UAE is actively developing an AI economy through national and Dubai-level strategies, commercial initiatives and technology infrastructure. The best setup depends on whether you are building AI software, providing AI consulting, developing automation solutions, handling data services or creating a specialised AI product. Summarize with ChatGPT Why AI Business Setup Is Different ‘AI company’ is a broad description rather than a single business activity. A company building an AI SaaS product may have different licensing and operational needs from an AI consulting firm. A robotics company can have physical infrastructure requirements that a software developer does not. That is why the first step should be defining the actual activity. Your licence should reflect what you sell, how you deliver it and where your customers are. The UAE’s AI Direction The UAE has positioned artificial intelligence as a strategic economic and technology priority. Its AI Strategy supports AI adoption, investment and economic opportunities across sectors. Official UAE AI Strategy. Dubai’s Universal Blueprint for AI is designed to accelerate AI adoption and includes initiatives such as AI and Web3 incubators, AI commercial licensing and data-centre infrastructure. Dubai Universal Blueprint for AI. The UAE’s 2026 AI Charter addresses responsible AI, privacy, data security, transparency, accountability and compliance with applicable laws. UAE AI Charter. Choose Your AI Business Model Common models include AI software/SaaS, AI consulting, enterprise automation, data analytics, AI-enabled marketing, computer vision, cybersecurity applications, robotics and industry-specific AI products. Define whether revenue will come from subscriptions, implementation fees, consulting retainers, usage-based pricing, licensing or a combination. This helps determine the commercial activity and resources needed. Model Key considerations AI SaaS Software activity, cloud infrastructure, subscriptions, data protection and support. AI Consulting Professional services, client contracts and technical expertise. Automation Integration, implementation, cybersecurity and support. Data & Analytics Data handling, privacy, security and analytics infrastructure. Robotics / Physical AI Potential workshop, testing, storage or specialist facilities. Mainland or Free Zone? A mainland setup can be suitable when the business needs broad UAE market access or a particular activity structure. Free Zones can be attractive for technology companies because of sector-focused ecosystems, ownership structures and infrastructure. There is no universal “best AI Free Zone”. Compare the activity, customer model, office needs, visa requirements, banking expectations and future expansion before choosing. See AB Capital’s Mainland vs Free Zone Company Setup in Dubai 2026 and Company Formation in Dubai Silicon Oasis. Licensing and Approvals The exact licence depends on the activity. AI software development, IT consultancy, data-related services and specialised technology activities can have different descriptions and approval requirements. Some regulated applications may also require sector-specific approvals. Do not rely on the phrase “AI” alone when applying. Prepare a concise description of the product, target customers, technology and revenue model so the licensing authority can classify the activity accurately. Office, Talent and Infrastructure AI businesses can be relatively lean if they are software-led, but technical teams still need reliable infrastructure and skilled people. Depending on the product, you may need cloud computing, secure data storage, GPU capacity, testing environments and cybersecurity controls. Infrastructure checklist: Cloud computing and storage GPU or specialised computing capacity where required Secure development and testing environments Cybersecurity and data-access controls Office or specialist facilities where required Technical and commercial talent Data and Responsible AI AI companies need more than a commercial licence. They should think about data governance, privacy, cybersecurity, intellectual property, model risks and how outputs are used. The UAE AI Charter addresses responsible AI development and use, including privacy and data security, transparency, accountability, safety and compliance with applicable legislation. Read the official AI Charter. If the product handles sensitive or regulated data, specialist legal and compliance advice may be appropriate before launch. Corporate Tax and VAT AI companies are subject to the UAE’s general tax framework according to their circumstances. The Federal Tax Authority states that taxable income up to and including AED 375,000 is subject to 0%, while taxable income exceeding AED 375,000 is subject to 9%, subject to the applicable rules. FTA Corporate Tax rates. VAT registration can become mandatory for a UAE-resident business when taxable supplies and imports exceed AED 375,000 over the relevant period or are expected to exceed that threshold in the next 30 days. Voluntary registration is available above AED 187,500 subject to the applicable rules. FTA VAT registration guidance. Technology companies should build tax compliance into their financial systems from the beginning rather than treating it as an annual exercise. A Practical AI Company Setup Process Define the AI product and revenue model. Select the business activity and legal structure. Compare mainland and Free Zone options. Check sector-specific approvals. Reserve the company name and obtain initial approval where applicable. Secure the licence and establishment documents. Arrange office/facility requirements. Apply for visas if required. Open a corporate bank account. Establish accounting, invoicing and tax controls. Put data, cybersecurity and IP processes in place. Launch sales and customer acquisition. How Much Should You Budget? The total cost depends on licence activity, jurisdiction, office requirements, visa numbers, staffing and technology. A low-cost software licence can be very different from a company requiring laboratory, robotics, manufacturing or specialised facilities. Instead of asking only for the licence price, request a complete first-year estimate covering incorporation, licence renewal, premises, visas, establishment cards, accounting, tax compliance, insurance and technology. AB Capital Can Help AB

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