ADGM — Abu Dhabi Global Market

Abu Dhabi\

Abu Dhabi's International Financial Centre

Abu Dhabi Global Market is a broad-based international financial centre located on Al Maryah Island. Like the DIFC, ADGM operates its own civil and commercial legal framework based on English common law, administered by the ADGM Courts and regulated by the Financial Services Regulatory Authority (FSRA) and the Registration Authority.

ADGM has distinguished itself through progressive regulatory initiatives including the world's first comprehensive virtual asset regulatory framework, innovative fintech sandbox environments, and the ADGM Foundations Regulations that provide an alternative to trust structures for wealth planning and succession.

For clients seeking a financial centre domicile in the UAE, ADGM offers a compelling alternative to the DIFC — particularly for entities that benefit from its foundation regime, its more recent (and in some cases more flexible) Companies Regulations 2020, and its competitive fee structure. Polaris provides full corporate services for ADGM companies, foundations and SPVs — incorporation, fiduciary, corporate secretarial, filing and ongoing compliance support — with the registered-office role performed by an ADGM-registered corporate service provider that we appoint and coordinate.

Frequently Asked Questions

Answers drawn from the published rules of the UAE authorities and regulators. Each answer links to its official source. Last reviewed 25 October 2026.

What types of legal entity can be set up in ADGM?

The Registration Authority's 2025 fee schedule lists the entity types available: public and private companies limited by shares, private companies limited by guarantee, unlimited companies, protected cell and incorporated cell companies, investment companies, branches of foreign companies, limited liability partnerships, general and limited partnerships, foundations and DLT foundations. A private company limited by shares, the usual choice, needs one shareholder, one director (an individual or a body corporate, with at least one individual where there are several) and one individual authorised signatory; ADGM sets no minimum share capital for it and a secretary is not mandatory. A Restricted Scope Company variant offers reduced public disclosure. We incorporate each of these through ADGM's Online Registry Solution and handle the resolutions, articles and filings.

Sources: ADGM Registration Authority — Registration Authority Overview of Fees 2025 (Schedule of Fees); ADGM Registration Authority — Legal Entity Types Guidance (accessed 24 October 2026)

How much does it cost to register a company in ADGM?

ADGM's Registration Authority publishes its fees in US dollars. For a standard non-financial (Category B) company the 2025 Schedule of Fees totals USD 5,800 at registration: USD 300 application for incorporation, USD 200 commercial licence fee, USD 4,800 business activity fee and USD 300 data protection fee, plus an optional USD 200 name reservation; the annual renewal is USD 5,300. Retail (Category C) entities pay USD 2,800, then USD 2,300 a year; financial (Category A) entities USD 17,000, then USD 16,500; special purpose vehicles USD 1,900, then USD 1,400; foundations USD 1,000, then USD 500. A Restricted Scope Company adds USD 3,100, and every entity other than an SPV must also lease office space. The schedule is indicative, so we confirm current figures when we quote.

Sources: ADGM Registration Authority — Registration Authority Overview of Fees 2025 (Schedule of Fees); ADGM — Setting up with ADGM Frequently Asked Questions (FAQs) (accessed 24 October 2026)

Does a company need a physical office to register in ADGM?

Yes, unless it is a special purpose vehicle. ADGM states that having a physical presence within the jurisdiction is a requirement for ADGM entities and that the only exception is for SPVs, which instead use the registered office address of their appointed company service provider. Office or co-working space can be taken on Al Maryah Island or on Al Reem Island, which became part of the ADGM jurisdiction when the financial district was expanded on 24 April 2023. Proof of the lease or its registration is uploaded with the incorporation application and a copy of the valid lease is uploaded again at every licence renewal. We arrange the space through ADGM's listed providers and keep the lease evidence on file for the annual renewal.

Sources: ADGM — Setting up in ADGM; ADGM — Our Jurisdiction (accessed 24 October 2026)

What is an ADGM SPV and does it need a Company Service Provider?

An ADGM SPV is a private company licensed only to hold assets: ADGM describes SPVs as passive holding companies that ring-fence assets and liabilities, and they cannot conduct operational business or hire staff. Since 12 July 2021 a non-exempt SPV must appoint an ADGM-licensed Company Service Provider, which must also act as its registered office provider under section 296B(2) of the Companies Regulations 2020. Exempt SPVs are those majority-owned by government or decree-established bodies, FSRA-authorised firms, UAE Central Bank licensees, UAE-listed companies, or groups with adequate presence in the UAE to the Registrar's satisfaction. Failing to appoint and maintain a CSP exposes the company and its officers to a fine of up to USD 25,000 and strike-off. We prepare the application and business plan and coordinate the ADGM CSP.

Sources: ADGM — Special Purpose Vehicles (SPVs); ADGM Registration Authority — Guidance and resources for the ADGM Company Service Provider regime (accessed 24 October 2026)

How long does ADGM incorporation take and what documents are needed?

ADGM's published expectation is approval within 10 business days once all incorporation requirements are met and the Registrar is satisfied the regulations are complied with; the Registration Authority adds that, provided all information is accurately submitted, the process can be completed within a few days. Everything is filed through the Online Registry Solution: a resolution for incorporation signed by the shareholders, articles of association (ADGM's model articles or bespoke ones), passport and Emirates ID copies for directors and authorised signatories, proof of the office lease and, where the Registrar asks, source-of-wealth evidence for individual shareholders and beneficial owners above 25 per cent. Documents must be in English, dated within three months, and need no notarisation unless specifically requested. We assemble the pack so it is complete first time.

Sources: ADGM — Setting up with ADGM Frequently Asked Questions (FAQs); ADGM — Setting up in ADGM (accessed 24 October 2026)

Can an ADGM company do business in Abu Dhabi outside the free zone?

Not on its ADGM licence alone. ADGM's guidance is that entities wishing to conduct business outside Al Maryah Island must maintain, or apply for, an Abu Dhabi Department of Economic Development licence, and that it is the firm's responsibility to hold whatever licence or approval any jurisdiction outside the island requires. A dual-licence arrangement between ADGM and the Abu Dhabi DED lets certain categories of ADGM tech start-ups obtain a DED licence without additional office space, after ADGM has reviewed the business plan. Within ADGM itself a non-financial commercial licence may cover several business activities, but they must be complementary and the Registration Authority will not approve combinations with no credible connection. We map your activities to the right licence set before applying.

Sources: ADGM — Setting up with ADGM Frequently Asked Questions (FAQs); ADGM — Setting up in ADGM (accessed 24 October 2026)

What is an ADGM Restricted Scope Company and who can use one?

A Restricted Scope Company (RSC) is a private company limited by shares with less disclosure on the public register and lighter compliance requirements. ADGM's guidance limits it to a subsidiary of a group that publicly files consolidated accounts, a subsidiary of a company formed by Emiri decree, or a company formed by an individual or members of the same family, which is why professional investors, government entities and family offices use it. An RSC is not required to file annual accounts unless the Registrar gives it notice to do so, and public disclosure is limited to the office address and company name. The 2025 fee schedule adds USD 3,100 to register as an RSC, and ADGM runs an eligibility questionnaire before incorporation. We check eligibility and prepare the questionnaire responses.

Sources: ADGM Registration Authority — Legal Entity Types Guidance; ADGM Registration Authority — Annual Accounts (accessed 24 October 2026)

Does an ADGM company need to have its accounts audited?

Not if it qualifies as small. ADGM's small companies regime lets a company or LLP with turnover of not more than USD 13.5 million and not more than 35 employees file an unaudited balance sheet instead of full accounts, provided it is not a public interest entity or a financial services firm. Everyone else files accounts audited by an ADGM Registered Auditor together with the auditor's report, a directors' report and the board resolution approving the accounts. Accounts must be denominated in US dollars and the balance sheet signed by a named director. Branches and foundations keep accounting records but do not file them. We assess which regime applies before year-end and brief the auditor early where one is needed.

Sources: ADGM Registration Authority — Annual Accounts; ADGM Registration Authority — ADGM Annual Filings (accessed 24 October 2026)

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