Family Offices in the UAE
DIFC and ADGM compared
| Feature | DIFC | ADGM |
|---|---|---|
| Rules | Family Arrangements Regulations, in force since 31 January 2023 | A single family office is a controlled licence activity, not a financial services permission |
| Families served | One or more families | One family |
| Minimum family net assets | USD 50 million | USD 10 million |
| Company | Private company with at least 1 shareholder and 1 director | No minimum capital or bank balance, and no audit requirement |
| Privacy | Private register for family entities and family offices | Can register as a Restricted Scope Company, showing only the name and address |
| Fees | Prescribed by the Registrar | USD 5,600 to incorporate, USD 5,300 a year to renew |
Source: DIFC: Family Arrangements Regulations 2023; DIFC: Family office handbook, 2026; DIFC: Family Arrangements Regulations announcement; ADGM: Family offices3,2,5,6
A DIFC family office no longer has to register with the DFSA. A multi-family office that provides financial services to several families by way of business still needs DFSA authorisation.4
How corporate tax applies
- A family foundation or trust without separate legal personality, such as a DIFC or ADGM trust, is automatically tax transparent.
- A family foundation with legal personality can apply to the Federal Tax Authority to be treated as transparent if it meets Article 17 of the Corporate Tax Law.
- A family office that is a company and does not meet Article 17 is taxable on all its income, including management fees, and must charge related parties at arm's length.
- A free zone family office can get 0% on qualifying wealth or fund management income only if that activity is regulated by the DFSA, the FSRA or the Central Bank. A licence alone is not enough.
Source: Federal Tax Authority: CTP008, Corporate tax treatment of family wealth management structures7
Family structures combine company, trust and tax law, so take advice from a lawyer and a tax adviser before you set one up.
Frequently Asked Questions
How much wealth do you need for a family office in the UAE?
In DIFC the family must have net assets of at least USD 50 million. In ADGM a single family office needs family net assets of at least USD 10 million.
Sources
- DIFC: H1 2026 results
- DIFC: Family office handbook, 2026
- DIFC: Family Arrangements Regulations 2023
- DIFC: New Family Arrangements Regulations enacted
- DIFC: Family Arrangements Regulations announcement
- ADGM: Family offices
- Federal Tax Authority: CTP008, Corporate tax treatment of family wealth management structures
Figures checked 21 October 2026. Prepared by Invest-Emirates.ae for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.