ADGM is generally a tax-free jurisdiction (noting that VAT came into effect in the UAE on 1 January 2018). There are no corporation, transfer, capital gains, inheritance, withholding taxes in ADGM or restrictions on the repatriation of profits from ADGM.

ADGM registered companies are eligible to apply for a Tax Residency Certificate from the UAE Ministry of Finance. If it meets the criteria, the ADGM SPV will benefit from the UAE’s Double Tax Treaty network.

ADGM is an independent, English language jurisdiction with its own civil and commercial laws and court system. It is a common law jurisdiction which is based on English law.