ADGM

Abu Dhabi Global Market (ADGM) Compliance Guide

Filing requirements, deadlines, and fees for Abu Dhabi Global Market (ADGM) business entities.

Registrar: ADGM Registration Authority ·Entity types: Private Company Limited by Shares (Ltd), Public Company Limited by Shares, Special Purpose Vehicle (SPV), Limited Liability Partnership (LLP), General Partnership, Foreign Company Branch, Restricted Scope Company (RSC), Foundation

Filing Obligations

Annual Return & Licence Renewal

Annual

All ADGM-registered entities must file an annual return confirming company details and renew their commercial licence annually. The annual return must be accompanied by updated particulars of directors, shareholders, and registered office.

Deadline

Within 6 months of financial year end; licence renewal on anniversary of incorporation

Fee

USD 1,000 (commercial licence renewal for Ltd); USD 3,100 additional for RSC; SPV: USD 250

Late Penalty

Late filing fines up to USD 15,000 (Level 5 fine under ADGM penalty schedule); licence may be suspended or entity struck off

Filing Method

Online via ADGM Registration Portal

Applies to:Private Company Limited by Shares (Ltd)Public Company Limited by SharesSpecial Purpose Vehicle (SPV)Limited Liability Partnership (LLP)Foreign Company BranchRestricted Scope Company (RSC)FoundationOfficial source

Annual Accounts Filing

Annual

Companies must prepare annual accounts in accordance with IFRS and file them with the Registration Authority. Large companies (meeting 2 of 3 criteria: revenue > USD 13.5M, assets > USD 6.75M, employees > 50) must have accounts audited.

Deadline

Within 6 months of financial year end

Fee

Included in annual return fee

Late Penalty

Up to USD 15,000 (Level 5 fine); directors may be personally liable

Filing Method

Online via ADGM Registration Portal

Applies to:Private Company Limited by Shares (Ltd)Public Company Limited by SharesLimited Liability Partnership (LLP)Official source

Economic Substance Filing

Annual

Entities carrying out relevant activities must demonstrate adequate economic substance in ADGM and file annual ESR notifications and reports.

Deadline

Within 12 months of financial year end

Fee

No filing fee

Late Penalty

USD 20,000 for failure to file notification; escalating penalties for non-compliance

Filing Method

Online via ADGM portal

Applies to:Private Company Limited by Shares (Ltd)Public Company Limited by SharesForeign Company BranchLimited Liability Partnership (LLP)Official source

Key Dates

Anniversary of incorporationCommercial licence renewal deadline

Within 6 months of FYEAnnual return and accounts filing deadline

Within 12 months of FYEEconomic Substance Report deadline

Frequently Asked Questions

What is ADGM?

Abu Dhabi Global Market is an international financial free zone on Al Maryah Island, Abu Dhabi. It operates under its own civil and commercial laws based on English common law, with an independent regulator (FSRA) and courts.

What is the annual licence renewal fee for an ADGM company?

USD 1,000 for a standard commercial licence renewal (Ltd company). SPVs pay USD 250. Restricted Scope Companies pay an additional USD 3,100.

What happens if I file late with ADGM?

Late filing fines can reach up to USD 15,000. The Registration Authority may also strike off entities that consistently fail to meet filing obligations.

Are ADGM companies subject to UAE corporate tax?

ADGM entities are subject to UAE federal corporate tax (9%). However, qualifying free zone persons may benefit from a 0% rate on qualifying income if they meet the relevant conditions.

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Last updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.