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For Brits moving abroad
Working or running a business in Abu Dhabi as a Brit
The UAE's capital, built on government, energy and finance
Key facts
Personal income tax: none
Corporate tax: 0% up to AED 375,000 profit, 9% above
VAT: 5%
Remote work visa: 1 year, US$3,500 a month income
Citizenship: no, nomination only
Why set up a business here?
Abu Dhabi is the UAE's capital and its largest emirate. It's where federal government, energy, defence and the big sovereign wealth funds sit, so it suits Brits who want to sell to government, the energy sector or large institutions. For finance and fintech, ADGM runs on English common law with documents in English, which feels familiar if you've done business in the UK. Tech founders can look at Hub71, Abu Dhabi's start-up programme.
What it's like to live here
Abu Dhabi feels calmer and greener than Dubai. Long, palm-lined streets lead down to the Corniche, a waterfront with a public beach, cycle paths and parks that families use from morning till evening.
If you've got a family
Weekends are easy to fill. Yas Island has Ferrari World, Warner Bros. World and Yas Waterworld, while Saadiyat Island has quiet beaches and the Louvre Abu Dhabi. For something calmer, you can kayak through the mangroves right in the middle of the city.
Business and entrepreneur visas
Golden Visa
The main long-term route for business owners and investors is the UAE Golden Visa, a renewable residence visa valid for 5 or 10 years. You don't need a local sponsor, and you can spend long periods outside the UAE without losing it.
Investors can qualify by putting at least AED 2 million into a UAE company, an approved investment fund or a deposit with a UAE bank, or by owning property worth at least AED 2 million. Entrepreneurs with an approved project can also qualify; the conditions are set by the authorities and are worth checking before you apply.
Company-sponsored residence visa
Most people starting smaller get a standard two-year residence visa through their own mainland or free zone company. On the mainland, the size of your office affects how many visas your company can sponsor.
Digital nomad and remote work visa
The UAE's virtual work (remote work) visa lets you live in the country for a year while you keep working for an employer or business outside the UAE. You don't need a UAE employer or sponsor, and it can be renewed.
Who qualifies
You must work remotely for an organisation outside the UAE and earn at least US$3,500 a month, or the equivalent in another currency.
What you need
A passport valid for at least six months
A recent colour photo
Proof that you work remotely for an organisation outside the UAE
Proof of income of at least US$3,500 a month
Health insurance that covers you in the UAE
How to apply
Outside Dubai, the visa is handled by the federal immigration authority, ICP. Check its website for current fees and any extra documents before you apply.
Setting up a company
Abu Dhabi gives you more choice than most places. Most activities allow 100% foreign ownership, so you don't need an Emirati partner.
Mainland company
Licensed by the Abu Dhabi Department of Economic Development (ADDED), with applications made through the TAMM government services platform. A mainland company can trade anywhere in the UAE, deal directly with customers and bid for government contracts. You'll need a registered tenancy contract for your business address, recorded through Abu Dhabi's Tawtheeq system.
Free zones
ADGM: an international financial centre with English common law, English-language documents and its own financial regulator. Best for finance, fintech and holding companies.
KEZAD: an industrial and logistics zone, suited to manufacturing and trading.
Masdar City: focused on clean tech, sustainability and research.
Hub71: a support programme for tech start-ups.
The main steps
Pick your business activity
Choose mainland or a free zone
Reserve a trade name and get initial approval
Secure your premises
Receive your trade licence
Open a business bank account and apply for residence visas
Register for UAE corporate tax with the Federal Tax Authority
Costs vary widely by zone, activity and office type, so get written quotes from two or three providers before committing.
Corporate tax
Abu Dhabi uses the same federal corporate tax as the rest of the UAE, for financial years starting on or after 1 June 2023.
The rates
0% on taxable profit up to AED 375,000
9% on taxable profit above AED 375,000
Free zone companies
A free zone company that counts as a Qualifying Free Zone Person can pay 0% on its qualifying income, as long as it meets substance and reporting conditions. Income from excluded activities, and most income from the UAE mainland, is taxed at 9%.
VAT
VAT is 5% on most goods and services.
Every company must register for corporate tax with the Federal Tax Authority, even if it expects to pay 0%. Speak to a UAE tax adviser before choosing your structure.
Leaving UK tax behind
Tax in Abu Dhabi
There's no personal income tax in the UAE. Salary, dividends you pay yourself, interest and capital gains aren't taxed locally.
Leaving UK tax behind
Moving to Abu Dhabi doesn't end UK tax by itself. You stop being UK tax resident only when you meet HMRC's Statutory Residence Test, which looks at how many days you spend in the UK and the ties you keep there. In the tax year you leave, split-year treatment may let you be taxed as a UK resident only for the part of the year before you left.
What the UK can still tax
Income that comes from the UK, such as rent from a UK property, can still be taxed there after you leave.
The UK–UAE tax treaty
The UK and the UAE have a double tax treaty, which decides which country can tax income that touches both. You may need a UAE tax residency certificate to use it.
Speak to a UK tax adviser before you move.
Banking and moving your money
Personal bank account
You'll normally need your residence visa and Emirates ID to open a personal account, so most people open one once their visa is done. Many banks set a minimum balance or salary.
Business bank account
Opening a business account is often the slowest part of setting up. Banks run detailed checks and ask for your trade licence, company documents and evidence of what the business does and where its money comes from. Expect weeks rather than days, and apply to more than one bank. Mainland companies with a clear local activity and a physical office often find it easier.
Moving money from the UK
High-street banks often give poor exchange rates. A specialist currency transfer provider usually gets you a better rate and lower fees on larger sums.
Keep a UK account
Keep a UK account open for UK income, pensions and bills, and tell your bank you've moved abroad.
Watch-outs
Your visa depends on your business
A residence visa sponsored by your own company relies on your trade licence. If the licence lapses, the visa goes with it.
Don't stay away too long
A standard UAE residence visa can be cancelled if you're outside the country for more than six months at a time. The Golden Visa lets you stay away longer.
It's not tax-free for every business
Corporate tax is 9% on profit above AED 375,000, free zone status only protects qualifying income, and VAT is 5%. Missing a registration or filing deadline can bring penalties.
You need real premises on the mainland
A mainland licence needs a registered tenancy, and your office size limits how many visas you can sponsor.
Slower pace
Abu Dhabi is quieter than Dubai, with less nightlife and a smaller expat social scene. Some love that; others find it too quiet.
Check the rules on medicines
Some medicines that are legal in the UK are controlled in the UAE. Check before you travel with any medication.
Path to citizenship
Can you become a UAE citizen?
Not by applying. There's no route where you live in Abu Dhabi for a set number of years and then apply for a passport. UAE citizenship is granted only to people nominated by the authorities, such as the Rulers' Courts, executive councils or the Cabinet.
Who gets nominated
A small number of foreigners with exceptional skills or value to the country, such as investors, entrepreneurs, scientists, doctors and artists. You can't put yourself forward.
Keeping your British passport
The UAE generally doesn't allow dual nationality, but people granted citizenship by nomination can be allowed to keep their existing nationality. The UK lets British citizens hold another nationality.
The realistic long-term option
For almost everyone, the closest thing to permanence is the Golden Visa, a renewable 5- or 10-year residence visa. It gives you security to live and work here, but it isn't citizenship and doesn't lead to it.