Abu Dhabi Global Market
ADGM Company Setup, Accounting & Audit Services
ADGM is Abu Dhabi's common-law financial centre, regulated by the FSRA, with its own courts based on English common law. Like DIFC, it attracts financial services and holding structures that expect a higher standard of financial reporting.
Key facts
After setup, plan for corporate tax registration, monthly bookkeeping and the annual free zone audit, and check whether your income can qualify under the free zone corporate tax regime.
| Regulator | Financial Services Regulatory Authority (FSRA) |
| Legal system | Common law, ADGM Courts |
| Typical activity | Financial services, holding companies, family offices, fintech |
| Audit requirement | Generally required annually for regulated entities |
| Emirate | Abu Dhabi |
| Liquidation creditor notice | English-language newspaper notice for 3 consecutive days, 21-day creditor claim period |
Accounting, audit & tax services in ADGM
ADGM is increasingly used for holding structures and family offices, not just regulated financial firms — the accounting needs differ significantly between the two, and we scope accordingly.
Setting up and running a company in ADGM
Abu Dhabi Global Market (ADGM) is Abu Dhabi's international financial centre on Al Maryah and Al Reem Islands, applying English common law directly. Financial services are regulated by the Financial Services Regulatory Authority (FSRA) and companies register with the ADGM Registration Authority. ADGM has become a leading base for funds, family offices, holding companies and fintechs.
| Entity setup | Private company, SPV, foundation or branch with the ADGM Registration Authority; FSRA licence for regulated activities |
| Accounting records | IFRS accounts with annual filings to the Registration Authority |
| Regulatory reporting | FSRA returns and audited financial statements for authorised firms |
| Tax registration | Corporate tax on EmaraTax; VAT where applicable |
| Annual audit | Statutory audit where required and for QFZP status |
| Corporate tax return | Filed within 9 months of year-end |
Corporate tax & VAT for ADGM companies
A free zone company pays 0% corporate tax only on qualifying income and only while it meets every Qualifying Free Zone Person condition — adequate substance in the zone, audited financial statements, transfer pricing compliance and non-qualifying revenue within the de minimis limit (the lower of AED 5 million or 5% of revenue). Income from mainland customers and from individuals is generally non-qualifying.
ADGM SPVs and holding companies often hold UAE or foreign subsidiaries. Their dividend and capital gain income may be exempt under the participation exemption, but intra-group financing and management fees need arm's-length support.
More services for ADGM companies
Related guides from our team
Practical explanations of the rules behind this service, written by our chartered accountants.
Questions about operating in ADGM
Is ADGM only for financial services companies?+
No — ADGM also hosts holding companies, family offices and special purpose vehicles that aren't FSRA-regulated but still benefit from the common-law structure.
Do ADGM entities need a UAE-based auditor?+
Regulated entities need an auditor accepted by the FSRA; we coordinate through our licensed audit practice, which meets standard UAE requirements.
How does ADGM differ from DIFC for a holding structure?+
Both offer similar common-law protections; the choice often comes down to specific FSRA vs DFSA licensing categories and where your other UAE operations sit.
What law applies in ADGM?+
English common law applies directly, with ADGM courts and its own companies regulations.
Can an ADGM company be a Qualifying Free Zone Person?+
Yes, if it meets all the conditions and its income is qualifying.
Do ADGM SPVs need accounting and audit?+
SPVs must keep accounts and file with the Registration Authority; audit needs depend on the entity type and tax position.
Do you support Abu Dhabi companies?+
Yes — we work across ADGM, KIZAD, Masdar City, Abu Dhabi Airport Free Zone and Abu Dhabi mainland.
We work directly with businesses across ADGM and 10+ other UAE free zones.
Operating in ADGM and need accounting or audit support?
Tell us your licence type and current filing status — we'll confirm exactly what ADGM requires and quote a fixed fee within 24 hours.