Zero taxes, zero setup cost, zero excuses

A QIF is a lightly regulated fund category in Abu Dhabi Global Market, available only to professional clients with a minimum subscription of USD 500,000. QIFs benefit from reduced offering document requirements, less frequent reporting obligations, and streamlined FSRA processes. Fund vehicles can be structured as limited partnerships, investment companies, or protected cell companies.

Fund managers in ADGM require a Financial Services Permission from the FSRA. For VC managers, the Venture Capital Fund Manager (VCFM) regime offers a streamlined licence with zero regulatory capital requirements. The FSRA also offers Exempt Fund (minimum USD 50,000 subscription) and Public Fund categories for different investor profiles.

ADGM is designed for speed. With Infra One and the VCFM regime, total time from engagement to first close is typically 4 to 6 weeks. Fund manager licensing and entity formation are coordinated in parallel to compress the timeline.

ADGM entities classified as Qualifying Free Zone Persons benefit from a 0% corporate tax rate on qualifying income under the UAE free zone regime. There is no capital gains tax, no withholding tax on distributions, and no personal income tax. The UAE also has over 140 double tax agreements, reducing withholding taxes on income flowing from portfolio companies in treaty jurisdictions.

ADGM combines a common law legal framework (based on English law), a credible international regulator (FSRA), zero-tax environment, and direct access to Gulf sovereign wealth and family office capital. It is increasingly mentioned alongside Luxembourg, Singapore, and Delaware as a global hub for fund domiciliation — particularly for managers targeting MENA and broader emerging market strategies.