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Offshore (UAE)
Abu Dhabi
Operating as the Abu Dhabi Global Market (ADGM), this jurisdiction uses the direct application of English common law and provides a flexible, risk-based captive framework. It offers a dedicated rulebook and a streamlined application process with four distinct classes of captive insurers to meet varied business needs. A major benefit is the 0% tax environment guaranteed until 2065, along with the ability to outsource all management functions to ADGM-authorized managers.
Quick Facts
Jurisdiction
Offshore (UAE)
Legislation
ADGM Captive Insurance Rulebook
Tax Environment
0% tax until 2065; 5% VAT may apply
Financial Requirements
Minimum Capital & Surplus
| Structure Type | Minimum Capital |
|---|---|
| Class 1 (Pure) | $150,000 |
| Class 2 | $250,000 |
| Class 3 (Group/Association) | $500,000 |
| Class 4 | $1,000,000 |
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Regulatory Framework
ADGM Captive Insurance Rulebook
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Tax Environment
0% tax until 2065; 5% VAT may apply
Considering Abu Dhabi for Your Captive?
Our consultants provide end-to-end guidance on domicile selection, feasibility, and formation. Let us help you determine if Abu Dhabi is the right fit.