Abu Dhabi · financial free zone
Accounting, tax and audit for ADGM companies
Abu Dhabi Global Market is a financial free zone with its own companies law and its own data protection regulations. ADGM has also published guidance on what a Qualifying Free Zone Person must do about accounts and audit.
If you run an ADGM company, the question is rarely whether you need an accountant, but which rules your year-end has to meet. Send one free request and get quotes from up to three licensed firms.
How ADGM differs
A financial free zone in Abu Dhabi
ADGM is a financial free zone in Abu Dhabi, with its own laws and authorities.
Its own companies law
Accounts and audit for ADGM companies follow ADGM’s own rules, which include audit exemptions for small companies.
Its own data protection regulations
ADGM has its own data protection regulations, so the federal Personal Data Protection Law does not apply there.
AML supervised by the Registration Authority
For businesses supervised for anti-money laundering, ADGM’s Registration Authority is the supervisor, not the Ministry of Economy and Tourism. See AML compliance.
Audit for ADGM companies
ADGM has published guidance on how its own accounts rules meet the corporate tax rules:
- ADGM guidance for QFZPs
In August 2025, ADGM published guidance on accounts and audit for ADGM companies that are Qualifying Free Zone Persons. It confirms that a QFZP needs audited accounts.
- The federal rule
Ministerial Decision 84 of 2025 requires audited financial statements from every QFZP, whatever its revenue, and from any taxable person with revenue over AED 50m.
- Small-company exemptions
ADGM’s own rules can exempt small companies from audit. That exemption does not remove the corporate tax requirement for a company that claims QFZP status.
The audit must be signed by an auditor licensed by the Ministry of Economy and Tourism. See audit services and the guide to audited financial statements.
Corporate tax in ADGM
ADGM companies are Free Zone Persons under Federal Decree-Law No. 47 of 2022. Each must register with the FTA through EmaraTax, within 3 months of incorporation for companies set up on or after 1 March 2024, and file a return 9 months after year-end. Late registration costs AED 10,000.
To pay 0% on qualifying income, an ADGM company must meet every QFZP condition: adequate substance in the zone, qualifying income, transfer pricing compliance, no election into the standard regime, audited IFRS statements, and non-qualifying revenue of no more than 5% of total revenue or AED 5m, whichever is lower. Failing one means 9% for that period and the next four.
Holding and group companies should also watch the transfer pricing thresholds: a disclosure form when related-party transactions exceed AED 40m, and a Master File and Local File at revenue of AED 200m or more, or in a group with revenue of AED 3.15bn or more.
Read the Qualifying Free Zone Person guide.
Services ADGM companies ask for
Typical ADGM requests are the year-end audit, corporate tax filing, and regular bookkeeping or CFO services for companies without an in-house finance team.
- External auditAudited financial statements by a registered auditor
- Corporate tax registrationRegister on EmaraTax on time
- Corporate tax return filingFinancial statements, tax computation and the return
- Bookkeeping & accountingMonthly books, reconciliations and reports
- VAT registrationThreshold check, application and TRN
- Liquidation & deregistrationClose the company and its tax registrations properly
ADGM accounting: common questions
Does ADGM have its own audit rules?
Yes. ADGM companies follow ADGM’s own law on accounts and audit, including exemptions for small companies. For tax, a QFZP still needs audited accounts.
What did ADGM publish about QFZPs?
Guidance on accounts and audit for ADGM companies that are Qualifying Free Zone Persons, published in August 2025. Ask your auditor to work from it.
Who supervises AML in ADGM?
The ADGM Registration Authority. In mainland and commercial free zones it is the Ministry of Economy and Tourism.
Do ADGM companies register for VAT?
VAT is federal. Registration is mandatory once taxable supplies and imports pass AED 375,000 over 12 months. Ask a tax agent how VAT applies to your activities. See VAT registration.
Get quotes for your ADGM company
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