Abu Dhabi Company Setup and Accounting: Mainland, ADGM and KEZAD

Mainland. The Abu Dhabi Department of Economic Development (ADDED) issues mainland licences through TAMM, the government's single services platform. A mainland company can trade anywhere in the UAE and bid directly for government and ADNOC work.

ADGM. Abu Dhabi Global Market on Al Maryah Island is a financial free zone that applies English common law directly. Companies register with the ADGM Registration Authority under the ADGM Companies Regulations 2020. Financial services firms also need authorisation from the Financial Services Regulatory Authority (FSRA). ADGM suits funds, holding companies, family offices, fintech and professional firms. See DIFC vs ADGM.

KEZAD and Mussafah. KEZAD (Khalifa Economic Zones Abu Dhabi) operates industrial and logistics zones near Khalifa Port and elsewhere in the emirate. Mussafah is a large industrial and workshop area; parts of it are mainland land under ADDED and KEZAD also runs zones there, so confirm which authority your plot sits under before signing.

Other Abu Dhabi free zones include Masdar City, twofour54 and Abu Dhabi Airport Free Zone. A Dubai licence does not cover an Abu Dhabi office; see branch in another emirate.

Abu Dhabi does not use Dubai's Ejari. Mainland tenancies are registered on Tawtheeq, normally through TAMM, and the registered tenancy is part of the licence file. Registration is usually completed by the landlord or property manager, but the tenant should make sure it is done, because licence issue and renewal depend on it. Some ADDED licence types for home-based or early-stage businesses do not need a commercial lease, so check whether one fits your activity.

In ADGM and the other free zones, the lease is issued or approved by the zone, and its size often decides the visa allocation.

For the tax file:

• keep the Tawtheeq certificate or zone lease with the licence for VAT and corporate tax registration and bank KYC;
• for KEZAD warehouses, keep evidence of whether the plot is inside the designated, customs-controlled area;
• align lease, licence and visa renewal dates so one lapse does not block the others.

For a fuller look at day-to-day records, see bookkeeping in Abu Dhabi.

Corporate tax. Every company must register; late registration costs AED 10,000. Mainland companies pay 0% up to AED 375,000 and 9% above, and small ones may elect Small Business Relief for tax periods ending on or before 31 December 2029 (Ministerial Decision No. 73 of 2023, as amended by Ministerial Decision No. 131 of 2026). ADGM, KEZAD, Masdar City, twofour54 and ADAFZ companies are Free Zone Persons: 0% applies only to qualifying income, and only if every QFZP condition is met, including audited accounts and the de minimis limit of the lower of 5% of revenue or AED 5,000,000. No Abu Dhabi zone gives 0% by itself. See Abu Dhabi free zones compared for corporate tax.

VAT. ADGM is ordinary UAE territory for VAT, with the financial services exemption for qualifying activities. Khalifa Industrial Zone, the Free Trade Zone of Khalifa Port and Abu Dhabi Airport Free Zone are designated zones under Cabinet Decision No. 59 of 2017, so goods held there are outside the UAE for VAT, while services are taxed normally. For KEZAD manufacturers and distributors, designated zone status also matters for corporate tax, because distribution only qualifies in or from a designated zone. See ADGM VAT treatment.

Abu Dhabi is where the In-Country Value (ICV) programme matters most. ADNOC and other participating buyers use the ICV score when they evaluate tenders, so suppliers in Mussafah, KEZAD and the mainland often need a certificate before they can compete.

Under the Ministry of Industry and Advanced Technology (MoIAT) National ICV Programme:

• a MoIAT-authorised certifying body, which is an audit firm, issues the certificate after checking an ICV template against the supplier's own IFRS audited financial statements;
• companies established less than 10 months use management accounts instead;
• the score weights local spend or manufacturing cost at 50%, investment at 25%, Emiratisation at 15% and expat contribution at 10%, plus bonuses;
• MoIAT lists a one-year validity, and processing takes 14 to 28 working days.

The practical effect is that an Abu Dhabi supplier needs audited accounts on time every year, even if no law requires an audit, and a ledger that can show UAE spend by supplier. See ICV certificate in the UAE.

Mainland. LLCs appoint an auditor every year under the Commercial Companies Law.

ADGM. Under the Companies Regulations 2020, accounts must be audited unless an exemption applies. ADGM's guidance describes a small company exemption for non-parent companies with turnover of not more than USD 13.5 million and not more than 35 employees, with a directors' statement on the balance sheet. ADGM's guidance for QFZPs makes clear that a company claiming the 0% rate still needs audited accounts. Private companies file accounts within nine months of their accounting reference date.

KEZAD and other zones. Confirm the zone's audit and filing rules at each renewal.

Bookkeeping. Keep stock and customs records by location for KEZAD operations, local supplier spend for ICV, and qualifying and non-qualifying income split for any free zone entity. Corporate tax records are kept for seven years.

Banking. Banks ask for the licence, the Tawtheeq or zone lease, the ownership chain and expected flows. Contractors should be ready to show ADNOC or government contracts and their ICV certificate.

1. Choose the route by customers and activity: mainland for local and government work, ADGM for financial and holding structures, KEZAD for industrial and logistics.
2. Confirm which authority governs the premises, especially in Mussafah.
3. Register the lease on Tawtheeq or with the zone, then obtain the licence.
4. Register for corporate tax and, where needed, VAT.
5. Test the QFZP position for any free zone entity before relying on 0%.
6. Appoint an auditor and, if bidding for ADNOC work, plan the ICV certificate around the audit timetable.

Because the ICV certificate depends on audited accounts, a late audit can mean a lapsed certificate and a missed tender. Set the audit date first and build the ICV, licence renewal and tax return timetable around it, with a few weeks of slack for the certifying body.