Corporate Service Provider (CSP) Licence in the UAE (2026): Activity Code, AML Registration, the 2025 AML Law, DIFC and ADGM Rules, and Cost

A corporate service provider licence in the UAE is cheap compared with what it exposes you to. Federal Decree by Law No. 10 of 2025 makes it an offence to carry on a designated non-financial business, which includes company and trust services, without a licence or registration, and Article 32 sets the penalty at imprisonment and a fine of AED 200,000 to AED 10,000,000, or either [1]. The Dubai mainland licence itself sits in the low tens of thousands of dirhams.

The trade licence lets you run a business. The anti-money-laundering registration is what lets you form companies for clients, act as their secretary, give them a registered address or provide nominees. Founders who treat a consultancy or PRO licence as enough for that work meet the penalty schedule.

Since 2013, BusinessDubai.ae has guided founders through UAE company setup. This guide covers the activity code, the five acts that turn you into a regulated CSP, the 2025 AML law and its executive regulation, who supervises you on the mainland, in the commercial free zones, in DIFC and in ADGM, your day-to-day obligations, the penalties, nominee services, tax and cost. It is a guide, not legal advice: confirm your position with your licensing authority and supervisor before you take on clients.

What licence does a corporate service provider need in the UAE?

A Dubai mainland corporate service provider uses DET activity 7010006 Corporate Services Provider (CSP), a Professional licence. That licence lets you trade. The anti-money-laundering registration with your supervisor and the goAML system is what lets you carry out the regulated acts, such as forming companies for clients or supplying their registered address.

The Dubai Department of Economy and Tourism (DET) register describes activity 7010006 like this: "Includes firms providing assistance in companies' registration and establishing their businesses on behalf of its founding members, assists companies in their partnerships with foreign companies, provision of secretarial and other related services, it excludes provision of any kind of legal services" [3]. Three things follow from that wording.

First, it covers registration, establishment and secretarial work, the core of what a CSP sells. Second, it excludes legal services, so drafting shareholder agreements or giving legal opinions needs a legal licence. Our guide to setting up a legal consultancy in Dubai covers that separate route. Third, the activity is Professional, not Commercial, which shapes the licence you apply for and the documents the licensing authority asks for.

The public copy of the register does not flag a third-party approval for 7010006 [3]. Approvals change, so confirm the current position with DET at application. What has changed recently is the second layer. Under the 2025 AML framework, a CSP is a Designated Non-Financial Business and Profession (DNFBP). Federal Decree by Law No. 10 of 2025 was issued on 30 September 2025 and repealed Federal Decree by Law No. 20 of 2018 [1]. Its own text says it enters into force two weeks after publication in the Official Gazette, and Hadef & Partners reports the in-force date as 14 October 2025 [2]. Its executive regulation is Cabinet Resolution No. 134 of 2025, issued on 29 October 2025, which repealed Cabinet Resolution No. 10 of 2019 [4].

So a CSP holds two things: a licence, and a registration with an AML supervisor. Most new providers get caught on the second.

Whether you set up on the Dubai mainland or in a free zone changes your licensing authority, your price and your supervisor. Our mainland company setup page itemises the DET route, and our free zone company setup page compares the zones that list a CSP activity.

Which acts make you a regulated corporate service provider under UAE AML law?

Cabinet Resolution No. 134 of 2025, Article 3(5), lists five acts that make a business a regulated Company and Trust Service Provider: acting as an incorporation agent, acting as or arranging a director or secretary, providing a registered office or address, acting as a trustee, and acting as or arranging a nominee shareholder.

The exact wording matters, because the trigger is the act, not the name on your licence. Article 3(5) of the executive regulation reads [4]:

"5. Company and Trust Service Providers, when carrying out or executing any transaction for the benefit of, or on behalf of, their customers in relation to the following activities:

a. Acting as an agent in the incorporation or establishment of Legal Persons;

b. Acting, or arranging for another person to act, as a director or secretary of a company, or as a partner or in a similar position in another Legal Person;

c. Providing a registered office, business address, place of residence, correspondence address, or administrative address for a company, any legal person, or a Legal Arrangement;

d. Acting, or arranging for another person to act, as a Trustee of an express Trust or performing an equivalent function for another form of Legal Arrangement;

e. Acting, or arranging for another person to act, as a Nominee Shareholder for another person."

Two phrases do most of the work. The words "arranging for another person to act" mean sourcing a nominee or director from someone else does not take you outside the rule. And the opening qualifier ties the duty to work done for clients, not to your own company's admin.

The Ministry of Economy and Tourism (MoET) puts it more plainly on its DNFBP self-check page, describing trust or company service providers as businesses "involved in providing company establishment and / or business administration services to third parties", with examples including company set-up and formation and registered business address services [6]. The same page says its guidelines are not legal advice.

The table below maps common corporate services work against the five acts.

The table means a pure PRO business usually sits outside the CSP rules, while any business that files incorporations, hosts addresses or supplies officers sits inside them. Accountants and lawyers have their own trigger in Article 3(4), which covers "Establishing, operating, managing legal persons or Legal Arrangements, or selling, or purchasing commercial entities" [4]. If you run an accounting firm that also forms companies, our guide to setting up an accounting company in Dubai covers the professional side.

Which activity code should a CSP use, and is there a nominee code?

The Dubai mainland code is DET 7010006 Corporate Services Provider (CSP). Free zones use their own numbers, such as Meydan 7010.93, ANCFZ 7010093 and SHAMS 8211, and ADGM splits the work into 7025, 7026 and 6432. No UAE register searched contains a nominee, registered-agent or company-secretary activity.

The table below sets out the codes that recur in corporate services work, as recorded in the public copies of the registers [3][7].

The same CSP activity exists almost everywhere, under the shared federal number or a zone's own numbering, so do not compare zones by code. Meydan's 7010.93 is a Meydan code, not a DET one [7].

The gap is just as clear. A search of the Dubai register and the other authority registers for "nominee", "registered agent", "company secretary" and "corporate secretary" found no activity at all [3]. The nearest fits are the 7010006 description, which mentions "provision of secretarial and other related services", ADGM's 7026 Registered Office Provider, and DET's 6810007 Business Center. Nominee work, where it is offered, sits under the CSP activity and the CSP AML regime, not under a licence of its own.

Common Mistake: Using a PRO or document-clearing licence (8299003, 8299022 or 8299101) to give client companies a registered address, act as their secretary or supply a nominee. None of those activity descriptions covers it, and providing an address or arranging a nominee is a CSP act under Article 3(5) of Cabinet Resolution No. 134 of 2025 whatever the licence says [4]. The fix is to add 7010006 (or the zone equivalent) and register with the supervisor before taking those clients, not after.

A Business Center licence needs the same care: a business centre that lets client companies use its address as their registered or business address is performing act (c) on the regulation's wording, so ask MoET and your licensing authority whether DNFBP registration applies. If your work is mainly visas and government transactions, our guide to PRO services costs in Dubai covers that market without the CSP layer.

Which law applies to a CSP now, and what happens if you trade without registration?

Federal Decree by Law No. 10 of 2025 is the law, and Cabinet Resolution No. 134 of 2025 is its executive regulation. Article 20 bars any DNFBP from operating without a licence, registration or enrolment, and Article 32 punishes that with imprisonment and a fine of AED 200,000 to AED 10,000,000, or either.

The 2018 framework is gone. Article 41(1) of the new decree states: "Federal Decree by Law No. (20) of 2018, referred to herein above, shall hereby be repealed" [1]. Article 70 of Cabinet Resolution No. 134 of 2025 repeals Cabinet Resolution No. 10 of 2019, and Article 71 says the resolution enters into force thirty days after publication [4]. CMS reports that it was published in Official Gazette No. 811 on 15 November 2025, which puts the in-force date at 14 December 2025 [5].

Article 20 is the licensing rule for every CSP. It says no natural or legal person shall engage in Designated Non-Financial Businesses and Professions "without obtaining a license, registration, or enrolment from the Competent Authority or from the relevant Supervisory Authority" [1]. Article 32 then states that anyone who breaches Article 20 "shall be punished by imprisonment and a fine of not less than two hundred thousand dirhams (AED 200,000) and not exceeding ten million dirhams (AED 10,000,000), or by either of these two penalties" [1].

Article 41(3) keeps regulations made under the 2018 law alive "insofar as they do not conflict" with the new decree, until replacements are issued [1], which is why Cabinet Resolution No. 71 of 2024 still appears as the Ministry's violations list. Some official pages lag the law: MoET's goAML page, stamped as updated in October 2026, still cites the 2018 decree and the 2019 regulation as its legal basis [18]. When a page and the law disagree, the law wins.

Our UAE AML and CFT compliance guide covers the general AML framework for every business type. The sections below stick to what is specific to company and trust service providers.

Who supervises a corporate service provider in each UAE jurisdiction?

A mainland or commercial free zone CSP is supervised for AML by the Ministry of Economy and Tourism, with the licensing authority registering the DNFBP activity. A DIFC CSP registers with the Dubai Financial Services Authority as a Registered DNFBP. An ADGM CSP is licensed and supervised by the ADGM Registration Authority.

MoET describes itself as "entrusted with the supervision of the DNFBP sector at the state level and commercial free zones" [9]. Ministerial Decision No. 253 of 2025, issued on 11 December 2025 and published by the Ministry in Arabic, requires licensing authorities, in coordination with the Ministry, to determine which economic activities must be registered as DNFBPs, to register those establishments, and to run security approvals on related names such as shareholders, managers, beneficial owners and nominee shareholders or directors [10]. The DNFBP flag is raised at the licensing authority before you reach goAML.

The table below sets out the three supervisory routes, with each fee as its source states it.

A free zone licence does not mean a free zone AML supervisor: commercial free zones sit under MoET. Only the two financial free zones, DIFC and ADGM, run their own CSP regimes.

DIFC: registration with the DFSA

The DFSA registers company service providers as Registered DNFBPs. Its services page sets out the path: an authorisation enquiry, an application through the e-services portal, an in-principle letter, conditions, then final registration [11]. The DFSA home page listed 128 supervised DNFBPs in December 2025 [12].

Pro Tip: Do not budget the DIFC registration fee from a single source. The DFSA services page, read through an archive copy dated October 2024, shows "USD 6000 (pro-rated)" [11]. Crowe's March 2026 summary of DFSA legislative amendments reports a flat USD 3,000 application fee plus an initial annual fee pro-rated from USD 6,000, effective 1 April 2026 [13]. The two may describe different stages of the same schedule. Ask the DFSA for the current Fees Module figure in writing before you file.

ADGM: the Registration Authority's CSP regime

The ADGM Registration Authority treats company services as a Controlled Activity under the Commercial Licensing Regulations 2025, with conditions covering client money, fitness and propriety, insurance, staffing in ADGM, compliance officers, minimum capital and an annual CSP return [14]. Its outreach slides from November 2025 recorded 50 licensed CSPs [14]. The ADGM Schedule of Fees 2025 prices the CSP category at USD 7,800 to set up (name reservation USD 200, incorporation application USD 300, commercial licence USD 200, business activity fee USD 6,800, data protection USD 300) and USD 7,300 a year to renew, plus USD 100 for the annual confirmation statement [8].

Gulf News reported in October 2025 that the tightened ADGM rules include a USD 50,000 minimum capital and USD 1 million professional indemnity cover per claim [15]. Those two figures are press reports; the published rules set the conditions, so confirm the amounts with the Registration Authority. If you want Abu Dhabi without the ADGM regime, the Abu Dhabi Department of Economic Development also lists activity 7010006 [3], and our business setup in Abu Dhabi page compares the emirate's mainland and free zone routes.

How do you register a CSP on goAML, and in what order?

A mainland or commercial free zone CSP registers in three stages: obtain the licence with the CSP activity, let the licensing authority register the DNFBP activity under Ministerial Decision No. 253 of 2025, then register the firm on the FIU's goAML system. Registration needs an authorisation letter, ID documents and the trade licence.

MoET's step-by-step page describes the goAML route [16]:

1. Get the licence. Apply to DET or your free zone with 7010006 or the zone's CSP activity.
2. DNFBP registration with the licensing authority. Under Ministerial Decision No. 253 of 2025 the licensing authority registers DNFBP establishments in coordination with MoET and runs security approvals on related names [10].
3. Create the goAML access account. Register in the FIU's access management system to get a username, then set up the authentication code through Google Authenticator [16].
4. Register the organisation on goAML. Upload an authorisation letter, the passport, residence visa and Emirates ID of the person registering, and the trade licence [16].
5. Register for sanctions notifications. Targeted financial sanctions instructions have to be implemented "forthwith" under Article 19(1)(e) of the decree [1], so subscribe to the Executive Office's notification service at the same time.

MoET's goAML System Registration Guide walks through the screens [17]. The Ministry's call centre is 800-1222.

Pro Tip: Register on goAML before the first client file, not when the first suspicious transaction appears. MoET suspended 50 DNFBP establishments for three months in August 2023 for failing to register on goAML, and reported fines of about AED 76.9 million on 225 DNFBP companies since the start of that year [22]. The Ministry's violations list prices a missed goAML registration at AED 50,000 to AED 200,000 [21], which is more than a full year of a Dubai mainland package.

Once you are registered, the year-two calendar starts: licence and visa renewals, the risk assessment refresh and the independent audit. Our post-setup services team handles renewals, PRO work and visas.

What AML obligations does a CSP carry day to day?

A UAE CSP must assess its money-laundering risk, run customer due diligence including beneficial ownership, keep records for at least five years, report suspicious transactions immediately through goAML, appoint a management-level compliance officer, train staff, commission an independent audit and apply targeted financial sanctions without delay.

The table below lists each duty with its source.

That is the legal minimum. On inspection, MoET checks whether it works.

What the Ministry's 2026 TCSP guidance adds

MoET published Supplemental Guidance for Trust and Company Service Providers in 2026 [19]. It notes that the 2024 national risk assessment rated the sector "Medium Risk for ML", lists governance duties including the "appointment of a qualified and independent Compliance Officer", and warns that inspections focus on effective implementation of AML measures "rather than the mere existence of policies" [19]. The guidance also says it "does not constitute additional legislation": it explains how the Ministry reads the law.

Two points in it are specific to CSPs. Registered office work must not be treated as "a purely administrative function", and providers should monitor for "high volumes of entities registered at a single address" [19].

Can the compliance officer be outsourced?

MoET's DNFBP Guidelines say that where a DNFBP cannot appoint a suitably qualified and independent compliance officer internally, a third-party compliance officer may be permitted under conditions [20]. Those conditions include the right qualifications and understanding of your business, a fit and proper evaluation of the individual, independence from operational and revenue-generating roles, and unrestricted access to records and staff. The guidelines add that accountability stays with senior management and the board [20]. That is narrower than a free choice to outsource: it is a fallback with conditions, not a default.

Our guide to UAE UBO requirements explains why a client's UBO filing does not replace your own due diligence on that client. Our post-setup services cover the licence and visa side of the calendar so the compliance officer can focus on the AML file.

What are the penalties for a CSP that breaks the AML rules?

The penalties for a UAE CSP run on two tracks. Supervisors can impose administrative fines of AED 10,000 to AED 5,000,000 per violation under Article 17 of Federal Decree by Law No. 10 of 2025, and Cabinet Resolution No. 71 of 2024 sets specific ranges, such as AED 50,000 to AED 200,000 for not registering on goAML.

The table below lists the penalties most relevant to a CSP, with the instrument for each line.

Cabinet Resolution No. 71 of 2024 was issued under the 2018 law. Article 41(3) of the 2025 decree keeps such instruments in force where they do not conflict with it, until replacements are issued [1]. We found no replacement list published by October 2026, so confirm the current schedule with MoET before relying on a specific range.

Real Talk: Offering nominee shareholders or registered addresses without the CSP activity and a DNFBP registration is not a grey area. Both are listed acts under Article 3(5), so doing them without registration is an Article 20 breach with an Article 32 exposure of AED 200,000 to AED 10,000,000 and possible imprisonment [1][4]. If a provider offers you nominee services cheaply, ask for its licence activity and goAML registration first.

Kayrouz & Associates put the commercial risk bluntly in April 2026: "Banks will freeze accounts faster than inspectors will arrive" [23]. Our guide to opening a corporate bank account in Dubai covers what banks ask for at onboarding.

Can a CSP licence cover nominee director and nominee shareholder services?

A UAE CSP can only provide nominees under its CSP activity and AML registration, because no register searched contains a nominee activity. Cabinet Resolution No. 134 of 2025 defines a Nominee Director and a Nominee Shareholder, and Article 39 requires nominees to disclose their status and their Nominator to the company within fifteen working days of any change.

The executive regulation defines the two roles precisely [4]:

• Nominee Shareholder: "A natural or legal person who exercises voting rights in accordance with the instructions of the Nominator, or receives dividends on their behalf, and shall not be deemed the Beneficial Owner of a legal person by virtue of holding shares in a nominee capacity."
• Nominee Director: "A natural or legal person who customarily performs management functions in a company on behalf of the Nominator and in accordance with their instructions, and shall not be deemed the Beneficial Owner of a legal person."

Both definitions end the same way: the nominee is not the beneficial owner, so the real owner still has to be identified and recorded.

The decree hands the detail to the regulation. Article 19(2) says the executive regulation shall regulate, among other things, "c. The obligations of companies, nominee directors, and nominee shareholders" [1]. The regulation answers in Article 39: "a Nominee Director or Nominee Shareholder shall notify the company of their capacity, disclose thereto the information relating to their status and the identity of the person they represent or the Nominator, and notify the company of any change thereto within a period not exceeding fifteen (15) Working Days from the date of such change" [4]. Article 38 requires companies to hold that nominee information and update it within the same fifteen working days.

MoET's TCSP guidance draws the line for providers: "Nominee arrangements should not be accepted where the TCSP is unable to obtain sufficient information on the beneficial owner" [19].

Common Mistake: Treating a nominee agreement as a privacy product. Under Article 39 the nominee must disclose the Nominator to the company, and the company must record it [4]. A client who wants a nominee so that nobody knows who owns the business is describing the exact case the TCSP guidance says to refuse [19]. Our guide to nominee director agreements in the UAE covers the contract terms, indemnities and liability from the client's side.

Why does the DIFC Prescribed Company reform matter for corporate service providers?

The DIFC's amended Prescribed Company rules, reported by law firms in July and August 2026, require most Prescribed Companies to appoint a DFSA-registered corporate service provider, with a transition period running to 24 January 2027. That creates a new, rule-driven client base for DIFC CSPs.

Gibson Dunn reports that the amended Prescribed Company Regulations made a DFSA-licensed CSP mandatory for most Prescribed Companies, with fines of up to USD 20,000 and six-year record keeping [24]. Clyde & Co describes the transition to 24 January 2027 and an exempt category of Prescribed Company [25]. Afridi & Angell adds that the CSP's appointment is notified to the Registrar with consent, and that a CSP must notify the Registrar within ten days if it ceases to act, with a USD 2,000 fine for failing to do so [26].

In the DFSA's own system a CSP is a Registered DNFBP rather than an authorised firm, so read "DFSA-licensed" as registration with the DFSA. The result is a demand driver: every Prescribed Company without an exemption needs a provider by January 2027, and the provider takes on lodging, record keeping and notification duties for each client [24][26].

Real Talk: A DIFC CSP built on Prescribed Company demand carries the client's regulatory weight. Afridi & Angell reports that a Prescribed Company that fails to give its CSP the information it needs faces fines of up to USD 100,000 [26], and the CSP is the party that keeps the records for six years after it stops acting [24]. Price the service for the record keeping and the exit duties, not only the annual appointment.

Our guides to ADGM vs DIFC and DIFC business setup in 2026 cover the wider choice between the two financial free zones.

Do free zones run partner programmes for corporate service providers?

Several UAE free zones run partner or channel programmes for corporate service providers, including DMCC's CSP Programme, Meydan's Channel Partner scheme and RAKEZ's incentive scheme. Only RAKEZ publishes a commission rate, up to 35%. Partner status is a commercial arrangement with the zone, not an AML registration.

What each zone publishes:

• DMCC runs a CSP Programme with commission schemes, training, a lead-submission portal and a bonus for long-term licences, and says "All the submitted CSP applications are subject to final approval by DMCC" and that it works with "more than 1,000 consultants" [27]. It publishes no commission rates.
• Meydan Free Zone defines a channel partner as "an authorised consultancy or corporate service provider based in the UAE and registered with the free zone", asks for a trade licence copy and a signed Channel Partner Agreement, says commissions are paid "within 5 days of producing your invoice", and says the client pays no extra fee [28]. Its directory lists 20 partners.
• RAKEZ issues a certificate authorising CSPs, renewed annually, asks for a business plan, qualifications and ID documents, and says "CSPs can earn incentives of up to 35%" under its Channel Partners Incentives Scheme [29].

IFZA, SHAMS and other zones also invite partners, but their criteria are by application, so ask each zone directly.

Common Mistake: Treating a "registered agent" or channel partner badge as a licence. A channel partner agreement gives you commission and a portal. It does not register you with MoET, and it does not change the AML test, which turns on the acts in Article 3(5) [4]. A partner who files applications for clients is acting as an incorporation agent and needs the CSP activity and goAML registration like anyone else.

If the cheaper Northern Emirates zones fit your client base, SHAMS and SPC Free Zone both list a corporate services activity, and our business setup in Sharjah page compares the two zones on price and visa quota.

How is a corporate services business taxed in the UAE?

A UAE corporate services business pays corporate tax at the ordinary rates, 0% on taxable income up to AED 375,000 and 9% above, because corporate services are not on the Qualifying Activities list in Ministerial Decision No. 229 of 2025. Small Business Relief applies at revenue of AED 3,000,000 or less, and VAT is 5%.

Ministerial Decision No. 229 of 2025 sets the closed list of Qualifying Activities for a Qualifying Free Zone Person: manufacturing, processing, trading qualifying commodities, holding shares, shipping, reinsurance, fund and wealth management, headquarter, treasury and financing services to related parties, aircraft financing, distribution from a designated zone, logistics and ancillary activities [30]. Corporate services, consultancy and company formation are not on it, so a free zone CSP serving clients earns non-qualifying income. Once that income passes the de minimis threshold (the lower of 5% of revenue or AED 5,000,000), the company cannot be a Qualifying Free Zone Person and is taxed as an ordinary taxable person: 0% on the first AED 375,000 of taxable income and 9% above it. Our Qualifying Free Zone Person guide explains the test in full.

Small Business Relief is the more useful relief for a new CSP. A business with revenue at or under AED 3,000,000 can elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2029, after Ministerial Decision No. 131 of 2026 extended the relief [31]. Our Small Business Relief guide covers the election and the exclusions.

VAT is 5% on services to UAE clients, with mandatory registration at AED 375,000 of taxable supplies and voluntary registration from AED 187,500. Zero-rating for foreign clients and the treatment of government fees you pass on both depend on conditions, so settle them with your tax agent. Our VAT registration and compliance guide covers the thresholds and returns.

How much does it cost to set up a CSP in the UAE in 2026?

A Dubai mainland CSP package from BusinessDubai.ae costs AED 18,200 in year one without a visa and AED 24,400 with one visa, with renewal at about AED 15,000. A DIFC registration runs from USD 6,000 pro-rated, and ADGM charges USD 7,800 to set up. Compliance staff, audit and screening are quoted separately.

The table below itemises the figures that are published and marks the lines that depend on a quote.

The licence is the smaller decision: package prices are published, while the AML build depends on your client numbers and risk, and no regulator prices it.

Quick Math: The fixed, published costs of a Dubai mainland CSP with one visa are AED 24,400 in year one and about AED 15,000 in year two, so AED 39,400 over two years before any compliance spend [32]. The minimum fine for one missed goAML registration is AED 50,000, and for prompt-filing failures on suspicious transactions AED 100,000 [21]. One compliance failure costs more than two years of the licence, so budget the compliance officer, audit and screening before you take your first client.

For an itemised quote on the CSP activity, visa and renewal across the mainland and the zones above, get a free consultation→

Mainland, free zone, DIFC or ADGM: which CSP set-up fits your business?

The right UAE CSP set-up depends on which of the five Article 3(5) acts you will perform and who your clients are. A PRO-only business needs no CSP registration, a provider offering addresses or nominees needs the CSP activity and goAML, and a provider targeting DIFC or ADGM entities needs that zone's own regime.

Real Client Stories

These are composite examples built from the situations founders most often face when they start a corporate services business. Names and details are illustrative, and the only figures used are published rules, regulator fees and BusinessDubai.ae's package prices.

The PRO firm that started offering addresses

Karim ran a Dubai document-clearing business under DET activity 8299003, processing visas and labour files for about forty small companies. Several clients asked whether they could use his office as their registered address, and he said yes for a small monthly fee. Providing a registered or business address is act (c) under Article 3(5) of Cabinet Resolution No. 134 of 2025, and his licence carried no CSP activity and no goAML registration. Adding 7010006, completing DNFBP registration and appointing a compliance officer cost far less than the AED 200,000 minimum fine under Article 32.

Lesson: the act decides the regime, not the licence you already hold.

The formation agent who relied on partner status

Anika set up in a commercial free zone and signed channel partner agreements with three zones, filing incorporation applications for overseas founders. She assumed partner status covered her compliance. It did not: filing for clients is act (a), and her AML supervisor was MoET, not the zones. She registered on goAML, wrote a risk assessment and adopted policies approved by senior management. The Ministry's violations list prices a missed goAML registration at AED 50,000 to AED 200,000, against a one-visa free zone package of about AED 21,050.

Lesson: commission agreements are commercial; the AML duty sits with the Ministry.

The DIFC provider planning for 2027

Omar wanted to serve DIFC Prescribed Companies after the July 2026 reform, which requires most of them to appoint a CSP by 24 January 2027. He found two sources for the DFSA fee: USD 6,000 pro-rated on an archived DFSA page, and a March 2026 summary describing a USD 3,000 application fee plus a pro-rated annual fee. He asked the DFSA to confirm the figure in writing, priced each client for six years of record keeping and the ten-day exit notification, and compared ADGM's USD 7,800 first-year CSP licence.

Lesson: price the exit duties and confirm the regulator's fee before you quote clients.

Start your corporate services business the right way

Three decisions matter. List the acts you will perform for clients, because Article 3(5) of Cabinet Resolution No. 134 of 2025 turns on acts, not licence names. Register with the right supervisor before the first client: MoET and goAML for the mainland and commercial free zones, the DFSA for DIFC, the Registration Authority for ADGM. And budget the compliance officer, audit and screening as fixed costs, because the penalty schedule makes them cheaper than any shortcut.

BusinessDubai.ae publishes itemised package prices with no hidden fees. Our mainland company setup team can price the Dubai DET route with the 7010006 activity, our free zone company setup page compares the commercial free zones that list a CSP activity, and our post-setup services team handles renewals, visas and PRO work once you are trading. Talk to a setup expert→

Frequently Asked Questions

What is the activity code for a corporate service provider in Dubai?

The Dubai mainland activity is DET 7010006 Corporate Services Provider (CSP), a Professional activity. Free zones use their own codes, such as Meydan 7010.93, ANCFZ 7010093, SHAMS 8211 and SPC 8211.11, while IFZA, RAKEZ, DMCC and DAFZ use 7010006. ADGM splits the work into 7025, 7026 and 6432.

Is a corporate service provider a DNFBP in the UAE?

Yes. Cabinet Resolution No. 134 of 2025, Article 3(5), lists Company and Trust Service Providers as Designated Non-Financial Businesses and Professions when they perform one of five acts for clients. Those acts are incorporation agency, directors or secretaries, registered addresses, trustees and nominee shareholders.

Do I need a CSP licence to offer PRO and visa services?

No. Visa, typing and document-clearing work is not one of the five CSP acts in Article 3(5) of Cabinet Resolution No. 134 of 2025, and DET has separate activities for it such as 8299003 Documents Clearing Services. The position changes once you file incorporations, supply addresses or provide officers for clients.

Can I provide nominee director services with a CSP licence?

Nominee work can only sit under the CSP activity, because no UAE register searched contains a nominee activity. Arranging a director is act (b) and arranging a nominee shareholder is act (e), so you need DNFBP registration and goAML. MoET's 2026 guidance says to refuse nominee arrangements where the beneficial owner cannot be identified.

Which law governs CSPs in the UAE in 2026?

Federal Decree by Law No. 10 of 2025 on anti-money laundering governs CSPs, with Cabinet Resolution No. 134 of 2025 as its executive regulation. The decree was issued on 30 September 2025 and repealed Federal Decree by Law No. 20 of 2018; Hadef & Partners reports it in force from 14 October 2025. The resolution repealed Cabinet Resolution No. 10 of 2019.

Who supervises a free zone CSP for AML?

The Ministry of Economy and Tourism supervises CSPs in the commercial free zones, the same as on the mainland. The free zone authority issues the licence, but AML supervision and goAML registration run through the Ministry and the Financial Intelligence Unit. DIFC and ADGM are the exceptions, with their own regulators.

Do I need MoET approval before registering on goAML?

The sequence runs through the licensing authority first. Under Ministerial Decision No. 253 of 2025, licensing authorities, in coordination with MoET, determine which activities must register as DNFBPs and register the establishments. You then register the firm on the FIU's goAML system with the trade licence and ID documents.

What documents do I need for goAML registration?

MoET's goAML steps list an authorisation letter, the passport, residence visa and Emirates ID of the person registering, and the trade licence. You first create an access account to get a username and set up an authentication code through Google Authenticator. The Ministry's call centre is 800-1222.

What is the penalty for not registering on goAML?

Cabinet Resolution No. 71 of 2024 sets a fine of AED 50,000 to AED 200,000 for failing to register on the FIU's electronic system. The Ministry suspended 50 DNFBP establishments for three months in August 2023 for this failure. Confirm the current schedule with MoET, as the list predates the 2025 law.

What is the penalty for running a CSP without registration?

Article 32 of Federal Decree by Law No. 10 of 2025 punishes a breach of Article 20 with imprisonment and a fine of AED 200,000 to AED 10,000,000, or either. Article 20 bars DNFBPs from operating without a licence, registration or enrolment from the competent or supervisory authority.

How quickly must a CSP report a suspicious transaction?

Immediately. Article 18(1)(a) of Cabinet Resolution No. 134 of 2025 requires DNFBPs to notify the FIU immediately and without delay through its electronic system, regardless of the value involved. Banking secrecy, professional secrecy and contractual liability cannot be invoked to delay a report.

Can a CSP outsource its compliance officer?

Only under conditions. MoET's DNFBP Guidelines say a third-party compliance officer may be permitted where a suitably qualified and independent officer cannot be appointed internally, subject to qualifications, a fit and proper evaluation and independence from revenue roles. Accountability stays with senior management and the board.

How long must a CSP keep client records?

At least five years. Article 25 of Cabinet Resolution No. 134 of 2025 requires records to be kept for not less than five years from completion of the transaction or termination of the business relationship. DIFC Prescribed Company rules, as reported by Gibson Dunn, require six years after a CSP ceases to act.

Does a CSP need an independent AML audit?

Yes. Article 21(6) of Cabinet Resolution No. 134 of 2025 requires an independent audit function to test the effectiveness and adequacy of internal policies, controls and procedures. MoET's guidelines allow it to be internal or external and set the frequency by risk, and no regulator publishes an audit fee.

What does MoET check when it inspects a CSP?

MoET's 2026 guidance for trust and company service providers says inspections focus on effective implementation of AML measures rather than the mere existence of policies. It flags registered office work treated as purely administrative and high volumes of entities registered at one address. Expect to show working files, not only a manual.

How do I become a CSP in DIFC?

A DIFC CSP is licensed by the DIFC Registrar under the Corporate Services Provider activity and registered with the DFSA as a Registered DNFBP. The DFSA process runs from an authorisation enquiry through an e-services application, an in-principle letter and conditions to final registration. Confirm the current fee with the DFSA.

How much does DFSA registration cost for a CSP?

The DFSA services page, read through an archive copy from October 2024, shows USD 6,000 pro-rated. Crowe's March 2026 summary reports a flat USD 3,000 application fee plus an initial annual fee pro-rated from USD 6,000 from 1 April 2026. Confirm the figure with the DFSA before applying.

Do DIFC Prescribed Companies need a corporate service provider?

Most do, under the amended Prescribed Company rules reported by law firms in July and August 2026. Clyde & Co describes a transition period to 24 January 2027 and an exempt category. Failing to appoint a CSP can lead to a fine of up to USD 20,000.

How much is an ADGM CSP licence?

The ADGM Schedule of Fees 2025 prices the CSP category at USD 7,800 for initial registration and USD 7,300 for annual renewal, plus USD 100 for the annual confirmation statement. A USD 50,000 minimum capital figure has been reported in the press, so confirm capital and insurance conditions with the Registration Authority.

Do free zones pay commission to corporate service providers?

Several do, but only RAKEZ publishes a rate, saying CSPs can earn incentives of up to 35%. DMCC and Meydan advertise commission schemes without rates, and Meydan says commissions are paid within five days of invoice. Other zones handle partner terms by application.

Is a free zone channel partner the same as a licensed CSP?

No. A channel partner agreement is a commercial arrangement for commission and portal access. It does not register you with MoET or the FIU, and a partner who files applications for clients is performing act (a) under Article 3(5) and needs the CSP activity and goAML registration.

Can a free zone CSP get 0% corporate tax?

Not on its client income. Corporate services are not a Qualifying Activity under Ministerial Decision No. 229 of 2025, so once non-qualifying income passes the de minimis threshold, a free zone CSP is taxed at the ordinary rates, 0% up to AED 375,000 of taxable income and 9% above.

Does Small Business Relief apply to a CSP?

Yes, if revenue is AED 3,000,000 or less. Ministerial Decision No. 131 of 2026 extended Small Business Relief to tax periods ending on or before 31 December 2029. The business elects for the relief in its corporate tax return and is treated as having no taxable income for that period.

Do I charge VAT on company formation services?

Yes, at 5% for UAE clients once you are VAT-registered. Registration is mandatory at AED 375,000 of taxable supplies and voluntary from AED 187,500. Services to clients outside the UAE can qualify for zero-rating under conditions, so confirm the treatment of foreign clients and pass-through government fees with your tax agent.

Can a CSP use a Business Center licence to offer registered addresses?

A Business Center licence, DET 6810007, is built around furnished offices. Providing a registered or business address to client companies is act (c) under Article 3(5) of Cabinet Resolution No. 134 of 2025, so ask MoET and your licensing authority whether DNFBP registration applies.

How much does a Dubai mainland CSP licence cost?

A Dubai mainland CSP package from BusinessDubai.ae costs AED 18,200 in year one without a visa and AED 24,400 with one visa. Renewal runs at about AED 15,000. The compliance officer, independent audit and screening tools are separate costs that depend on your client base.

References

[1] Ministry of Economy and Tourism. Federal Decree by Law No. 10 of 2025 Regarding Anti-Money Laundering, and Combating the Financing of Terrorism and Proliferation Financing, English copy: Articles 17, 19, 20, 32, 41 and 42; issued 30 September 2025. moet.gov.ae

[2] Hadef & Partners. A new era for AML/CTF/PF in the UAE: analysing Federal Decree-Law No. 10 of 2025, including the reported in-force date of 14 October 2025. hadefpartners.com

[3] Dubai Department of Economy and Tourism, business activity list as recorded in a public copy of the register (exported 5 July 2026): activity 7010006 Corporate Services Provider and related activities 8299022, 8299101, 8299003, 8299004 and 6810007; with the free zone, Abu Dhabi and ADGM activity registers for equivalent codes.

[4] Ministry of Economy and Tourism. Cabinet Resolution No. 134 of 2025 Regarding the Executive Regulations of Federal Decree by Law No. 10 of 2025: definitions, Articles 3, 18, 21, 22, 25, 38, 39, 70 and 71; issued 29 October 2025. moet.gov.ae

[5] CMS. Operationalising the new UAE AML law: analysis of the new 2025 executive regulations (15 December 2025), including Official Gazette No. 811 of 15 November 2025. cms.law

[6] Ministry of Economy and Tourism. Does your company fall under the DNFBP? Self-check page for trust and company service providers. moet.gov.ae

[7] Meydan Free Zone. Become a corporate service advisor in Dubai: activity code 7010.93 and category (updated 10 September 2026). meydanfz.ae

[8] ADGM Registration Authority. Overview of Fees (Schedule of Fees 2025): CSP initial registration and annual renewal fees, confirmation statement fee. assets.adgm.com

[9] Ministry of Economy and Tourism. Anti-Money Laundering: the Ministry's supervision of the DNFBP sector at state level and in commercial free zones. moet.gov.ae

[10] Ministry of Economy and Tourism. Ministerial Decision No. 253 of 2025 (Arabic), issued 11 December 2025: licensing authorities' duties to determine and register DNFBP activities and run security approvals. moet.gov.ae

[11] Dubai Financial Services Authority. DNFBPs: request for new registration, including process and the USD 6,000 pro-rated fee (archived copy, 12 October 2024). web.archive.org

[12] Dubai Financial Services Authority. Registered DNFBPs, including the number of supervised DNFBPs (archived copy, 5 December 2025). web.archive.org

[13] Crowe. DFSA issues March 2026 legislative amendments: reported fee changes from 1 April 2026. crowe.com

[14] ADGM Registration Authority. CSP Outreach Slides (13 November 2025): Controlled Activity, licence conditions and number of licensed CSPs. assets.adgm.com

[15] Gulf News. Abu Dhabi tightens oversight on legal, tax and corporate service providers (16 October 2025): reported capital and insurance figures. gulfnews.com

[16] Ministry of Economy and Tourism. Steps to register your company on the goAML portal: access account, authentication and documents. moet.gov.ae

[17] Ministry of Economy and Tourism. goAML System Registration Guide (updated version). moet.gov.ae

[18] Ministry of Economy and Tourism. Registering companies in goAML: page legal basis as published in October 2026. moet.gov.ae

[19] Ministry of Economy and Tourism. Supplemental Guidance for Trust and Company Service Providers 2026: sector risk rating, governance, nominee and registered office services, inspection focus. moet.gov.ae

[20] Ministry of Economy and Tourism. Guidelines for Designated Non-Financial Businesses and Professions: third-party compliance officer conditions and the independent audit function. moet.gov.ae

[21] Ministry of Economy and Tourism. Cabinet Resolution No. 71 of 2024 Regulating Violations and Administrative Penalties, annex list of violations and fine ranges (issued 8 July 2024). moet.gov.ae

[22] Ministry of Economy and Tourism. Ministry of Economy suspends operations of 50 DNFBP establishments for 3 months for failure to register in goAML system (21 August 2023). moet.gov.ae

[23] Kayrouz & Associates. UAE goAML registration: which businesses must comply in 2026 (20 April 2026). kayrouzandassociates.com

[24] Gibson Dunn. DIFC expands Prescribed Company regime: how it compares with the ADGM Special Purpose Vehicle regime (26 August 2026). gibsondunn.com

[25] Clyde & Co. DIFC enacts amended Prescribed Company Regulations (5 August 2026): transition to 24 January 2027 and exempt Prescribed Companies. clydeco.com

[26] Afridi & Angell. DIFC broadens access to Prescribed Companies and introduces a CSP-led compliance regime (September 2026). afridi-angell.com

[27] DMCC. Corporate Service Providers Programme. dmcc.ae

[28] Meydan Free Zone. Channel Partner programme and Channel Partners Directory. meydanfz.ae

[29] RAKEZ. How to start a corporate services provider business with RAKEZ (updated 30 December 2025). rakez.com

[30] Ministry of Finance. Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities. mof.gov.ae

[31] Zawya. UAE's MoF extends Small Business Relief for corporate tax until December 2029 (Ministerial Decision No. 131 of 2026). zawya.com

[32] BusinessDubai.ae. 2026 package prices: Dubai mainland package (AED 18,200 without a visa, AED 24,400 with one visa, about AED 15,000 on renewal) and free zone packages for Meydan, IFZA, SHAMS, SPC and ANC. businessdubai.ae