In short
- A non-financial company pays AED 76,204 in first-year fees in DIFC and AED 21,301 in ADGM.
- For a regulated firm ADGM's registry costs more from year two: AED 60,597 against AED 44,070.
- ADGM applies English common law directly. DIFC has its own statutes and common-law courts.
- DIFC counts 1,134 regulated firms and 10,018 companies. ADGM counts 392 firms and 13,974 licenses.
In this guide
DIFC vs ADGM at a glance
Both centres register companies under their own law, in English, apart from the civil and commercial law of the mainland. A founder chooses between them when the business is financial or needs a common-law holding structure. The figures in the table are each centre's own. How we set a company up in each is on DIFC company setup and ADGM company formation.
| Compared | DIFC | ADGM |
|---|---|---|
| Where | Central Dubai, 110 acres | Al Maryah and Al Reem islands, Abu Dhabi |
| Open since | 2004 | October 2015 |
| Law | DIFC's own statutes, in English | English common law, applied directly |
| Financial regulator | DFSA | FSRA |
| Size at mid-2026 | 10,018 active companies | 13,974 active licenses, 3,986 operating entities |
| Non-financial company, first year | AED 76,204 | AED 21,301 |
| The same company, each later year | AED 45,172 | AED 19,832 |
| Time to a non-financial license | 2 to 4 weeks | 10 business days from a complete filing |
What DIFC and ADGM have in common
- Courts of their own, the DIFC Courts and the ADGM Courts, which hear disputes in English under common law.
- A financial regulator of their own. No firm manages funds, advises on investments or handles payments without its license.
- 100% foreign ownership, and a published table of registry fees.
- The federal taxes: corporate tax at 9% above AED 375,000 of taxable income, and VAT at 5%.
For corporate tax both count as free zones, so a company in either can be a Qualifying Free Zone Person and pay 0% on qualifying income. Fund management, wealth and investment management, treasury for related parties and the holding of shares are on the list of qualifying activities. The conditions are in who pays 0% corporate tax in a free zone, and a company that claims the rate has its accounts audited at any size.
Law and courts: where the two differ
ADGM applies English common law directly to contracts and shareholders' agreements. DIFC took the other route: it wrote its own civil and commercial statutes, in English, and the DIFC Courts apply them in the common-law manner. A contract written under English law is read in ADGM under that same law.
Two services follow from the legal systems. The DIFC Courts keep a wills registry, opened in 2014, for non-Muslims aged 18 or over with assets in the UAE. And a company registered elsewhere can transfer its incorporation into either centre: ADGM charges AED 27,544 for the continuance, DIFC AED 29,380 for the transfer.
DIFC vs ADGM cost: a non-financial company, line by line
Take a consultancy, a head office or a family office with no financial license. Each centre publishes its registry fees.
| Fee | DIFC | ADGM |
|---|---|---|
| Name and incorporation | AED 29,380 | AED 1,836 |
| License in the first year | AED 44,070 | AED 18,363 |
| Data protection | AED 2,754 | AED 1,102 |
| First year, paid to the centre | AED 76,204 | AED 21,301 |
| Each later year | AED 45,172, with the confirmation statement | AED 19,832, with data protection and the confirmation statement |
ADGM costs AED 54,903 less in the first year and AED 25,340 less in each year after it. Over three years the gap is AED 105,583. On top come the office, the establishment card and the visas, which are paid to the centre at cost. A desk in a business centre carries two visas in ADGM, and in DIFC the office sets the number. Our fee is the same in both centres: the Smart, Business and VIP packages cost the same wherever you register, from AED 2,150 for the incorporation. With Smart the first year is AED 78,354 in DIFC (76,204 plus 2,150) and AED 23,451 in ADGM (21,301 plus 2,150), office apart, so the gap stays AED 54,903. A residence visa costs the centre's visa fee plus ours, from AED 1,450.
A shop or a restaurant pays less in both: AED 12,487 to incorporate and AED 18,730 a year in DIFC, AED 10,283 in the first year and AED 8,447 in each later one in ADGM.
For a regulated firm the sums change
A fund manager, an adviser or a payment firm pays the registry and the regulator. DIFC's registry charges a regulated firm what it charges any non-retail company: AED 29,380 to incorporate and AED 44,070 a year. ADGM puts financial firms in its top category: AED 62,433 in the first year and AED 60,597 for each renewal. From the second year DIFC's registry is the cheaper of the two, by AED 15,792 a year.
Both regulators add application and yearly fees of their own and set capital by the kind of license. Each works in two stages: an approval in principle with conditions, then the license once the company is registered, housed and capitalised. We allow 3 to 6 months for the DFSA's review. The FSRA publishes its steps without a term. In the first half of 2026 it issued 50 approvals in principle and granted 45 permissions.
Two incentives lower the entry for a new manager. DIFC charges a manager of venture capital funds no license fee at incorporation, and its renewals step up from nil to AED 14,690 and AED 29,380 before the full AED 44,070. ADGM charges a venture capital manager approved by the FSRA AED 5,509 a year for three years.
We do this for you DIFC company setup our packages from AED 2,150
Holding companies, foundations and startups
| Vehicle | DIFC | ADGM |
|---|---|---|
| Passive holding company | Prescribed company: AED 4,040 in the first year, then AED 4,775 | SPV: AED 6,978 in the first year, then AED 5,509 |
| Foundation | No registration fee, license AED 1,285 a year | AED 3,673 to register, AED 1,836 a year |
| Family office with staff | A private company; the family designation is free | A non-financial company |
| Technology startup | AED 367 to incorporate; AED 5,509 a year for two years, or for seven with up to 10 staff | AED 5,509 a year for three years, and AED 1,102 for data protection |
DIFC is the cheaper home for a passive holding company and for a foundation, ADGM for a company that employs people. A prescribed company and an SPV are both set up through a licensed corporate service provider, whose address serves as the registered office. In mid-2026 DIFC counted 1,408 family-related entities and 1,409 foundations, up 36% and 67% in a year.
The market around you: DIFC and ADGM in figures
| At 30 June 2026 | DIFC | ADGM |
|---|---|---|
| Companies | 10,018 active registered companies | 13,974 active licenses, 3,986 operating entities |
| Regulated financial firms | 1,134 | 392 |
| Asset management | 592 wealth and asset management firms | 190 fund and asset managers, 276 funds |
| Banking and insurance | 327 banks and capital markets firms, 165 insurers | Not broken out |
| Innovation | 1,933 AI, fintech and innovation firms | A tech startup license with Hub71 |
DIFC is the deeper market: almost three times the regulated firms, with the banks, insurers and wealth managers that a fund or a broker sells to. ADGM is the smaller market with the higher growth. Its financial firms rose 27% in a year against 16% in DIFC, its fund managers from 154 to 190, and its assets under management by 54%. It stands in the capital, close to Abu Dhabi's sovereign and institutional investors.
Office, visas, staff and yearly filings
| Compared | DIFC | ADGM |
|---|---|---|
| Registered office | A lease, a co-working desk or an affiliate's office in the centre | A desk or an office on the two islands; a provider's address for an SPV |
| Visas | The office sets the number | 2 for each desk, 1 for every 8 sq m of office |
| Establishment card | AED 2,270 | AED 1,127 |
| Yearly accounts | Within 9 months for a small private company; audited, within 7 months, for others | Within 9 months; unaudited up to AED 49.6 million of turnover and 35 staff |
| Work outside the centre | A branch license or a permit from Dubai's economy department | A license from Abu Dhabi's economic department |
A DIFC employer also funds the DEWS savings plan: 5.83% of each basic salary, rising to 8.33% once the employee has served five years. Dubai's 2025 resolution on free-zone companies working outside their zones leaves out financial institutions licensed in DIFC. ADGM's registry licenses no gaming or gambling business. Neither centre asks for an economic substance report on a current year: the regulations cover only financial years that ended by 31 December 2022, as ESR in the UAE in 2026 explains.
How to choose between DIFC and ADGM
- Start from the license. If the activity is regulated, compare the two regulators before the two fee tables: the capital each asks for and its time to approval outweigh the registry fees.
- Count three years. A non-financial company pays AED 105,583 less in ADGM. A regulated firm pays DIFC's registry less from the second year.
- Follow the clients. A firm that sells to banks, insurers and wealth managers finds 1,134 regulated firms in DIFC. A manager raising money from Abu Dhabi's institutions works beside them in ADGM.
- Fix where the team will live. The office is inside the centre: in central Dubai, or on the islands of Abu Dhabi.
- For a holding company or a foundation, compare the vehicles in the table and add the yearly fee of the service provider.
We register companies in both centres on the same three packages and file each step of a DIFC company setup or an ADGM registration. Zones that cost less for a company with no financial license are in 22 UAE free zones compared, and the first-year bills of the Dubai zones in Dubai free zone license cost.
