Business Relocation · Destination
Relocating a business to the UAE
The UAE is no longer a zero tax story. Since federal corporate tax was introduced it is a low rate story with real conditions attached, and the conditions are where relocations succeed or fail.
Tax and corporate landscape
- Federal corporate tax applies at a headline 9% above the small profits threshold, with 0% below it.
- Qualifying free zone persons can access a 0% rate on qualifying income, but only where the qualifying activity and substance conditions are met.
- No personal income tax on salaries or most investment income.
- VAT at 5%, with registration obligations once turnover thresholds are crossed.
- A broad double tax treaty network, though treaty access depends on holding a tax residency certificate.
- Domestic minimum top-up rules affect large multinational groups; most owner managed businesses are outside them.
Substance and residency
- Free zone benefits depend on adequate people, premises and expenditure in the zone, not on registration alone.
- Directors and decision makers need to be genuinely present; central management and control has to move with the company.
- Emirates ID and residency visas are usually obtained through the company or a property route.
- A tax residency certificate generally requires meeting day presence and local ties conditions.
- Economic substance and beneficial ownership filings continue annually.
- Banking onboarding is the most common delay and is driven by demonstrable local operations.
Timeline and cost drivers
- 01
Weeks 1 to 4
Activity and zone selection, licence scoping, UK exit modelling and a decision on whether to migrate the existing company or incorporate fresh.
- 02
Weeks 4 to 10
Licence issued, establishment card and visa quota, initial residency visas, office or flexi-desk secured, corporate tax registration.
- 03
Weeks 8 to 20
Bank account opening, payroll and WPS setup, transfer of contracts and IP, first substance evidence pack assembled.
What ARH handles
- Country assessment weighing the UAE against your alternatives on commercial, tax and operating grounds.
- UK exit position: deemed disposal exposure, temporary non-residence and the founder's Statutory Residence Test path.
- Structure design covering where IP, contracts and profits should sit, and treaty and withholding modelling.
- Free zone versus mainland analysis against your actual customers and activity.
- Substance plan and an implementation roadmap with costs, risks and sequencing.
- Coordination and quality control across every local adviser on the file.
What local partners handle
- Licence application and government filings.
- Immigration processing, medicals and Emirates ID.
- Bank introductions and account opening.
- Local accounting, corporate tax and VAT compliance.
- Employment contracts, payroll and WPS registration.
- Office, warehousing and property leases.
We coordinate these partners, we do not hold offices in this market. See our relocation approach and our guide to offshore company formation.
Further reading: moving a UK company to Dubai, UK tax residency certificates for companies.
Sources
- UAE Ministry of Finance: Corporate Tax
- UAE Federal Tax Authority
- HMRC: Company Taxation Manual CTM34140 · companies ceasing to be UK resident
Rates, thresholds and regimes change. Treat this page as an orientation, not as advice for your position.
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