In short
- A non-financial company pays $20,750 in first-year fees in DIFC and $5,800 in ADGM.
- For a regulated firm ADGM's registry costs more from year two: $16,500 against $12,000.
- 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 | $20,750 | $5,800 |
| The same company, each later year | $12,300 | $5,400 |
| 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 fees set in US dollars.
- 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 $7,500 for the continuance, DIFC $8,000 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 | $8,000 | $500 |
| License in the first year | $12,000 | $5,000 |
| Data protection | $750 | $300 |
| First year, paid to the centre | $20,750 | $5,800 |
| Each later year | $12,300, with the confirmation statement | $5,400, with data protection and the confirmation statement |
ADGM costs $14,950 less in the first year and $6,900 less in each year after it. Over three years the gap is $28,750. On top come the office, the establishment card and the visas. A desk in a business centre carries two visas in ADGM, and in DIFC the office sets the number. With us a residence visa costs from AED 3,000 in either centre.
A shop or a restaurant pays less in both: $3,400 to incorporate and $5,100 a year in DIFC, $2,800 in the first year and $2,300 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: $8,000 to incorporate and $12,000 a year. ADGM puts financial firms in its top category: $17,000 in the first year and $16,500 for each renewal. From the second year DIFC's registry is the cheaper of the two, by $4,300 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 $4,000 and $8,000 before the full $12,000. ADGM charges a venture capital manager approved by the FSRA $1,500 a year for three years.
We do this for you DIFC company setup our fee in your quote
Holding companies, foundations and startups
| Vehicle | DIFC | ADGM |
|---|---|---|
| Passive holding company | Prescribed company: $1,100 in the first year, then $1,300 | SPV: $1,900 in the first year, then $1,500 |
| Foundation | No registration fee, license $350 a year | $1,000 to register, $500 a year |
| Family office with staff | A private company; the family designation is free | A non-financial company |
| Technology startup | $100 to incorporate; $1,500 a year for two years, or for seven with up to 10 staff | $1,500 a year for three years, and $300 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 | $618 | 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 $13.5 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 $28,750 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 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.
