Dubai Business Setup for Egyptian Founders 2026: You Have a Modern Treaty, and It Still Does Not Decide Your Residence

Egypt is on the UAE Ministry of Finance list of double taxation agreements, and the entry that matters is the one recorded as Egypt (New). It was signed on 14 November 2019 and entered into force on 19 April 2021 [1].

That word new is doing real work. Egyptian founders are not planning against a thirty-year-old text nobody has revisited. They are planning against an instrument negotiated in the modern era of information exchange and substance testing, which replaced the older arrangement and came into force after the UAE had already committed to the Corporate Tax regime.

Hold that against the alternative. Australia does not appear on the UAE list at all, and neither does the Philippines [1]. A founder from either country has no treaty and no tie-breaker, so their whole position rests on domestic law with nothing above it. An Egyptian founder starts from a better place, and it is worth knowing how much better, because the answer is narrower than most people assume.

Since 2013, BusinessDubai.ae has registered UAE companies for founders from Egypt and across the region, from AED 5,750 Sharjah licences to Dubai mainland structures with staff visas [9]. This guide covers what the treaty gives you, what it does not, what each route costs, and where Egyptian-owned setups stall.

What is actually in force between the UAE and Egypt?

Short answer: a modern double taxation agreement, signed 14 November 2019 and in force since 19 April 2021, which allocates taxing rights and does not decide where you are tax resident.

Signature, ratification and entry into force are three separate events, and plenty of announced agreements never clear all three. Egypt has cleared them, which is the difference between a treaty you can hand an adviser and a headline you cannot use.

The practical benefit of being on the list is that a question both states could otherwise answer differently has an agreed answer somewhere, rather than two competing domestic answers and no referee. That is valuable, and it is also the whole of what a treaty is. It is not a licence, not a residence permit, and not a substitute for advice in Cairo.

Pro Tip: Brief your Egyptian adviser with the date, not the country. Ask them to work from the agreement that entered into force on 19 April 2021 [1], not from whatever summary is circulating. Commentary written against the previous arrangement is still online and being quoted, and the two texts are not interchangeable.

If your Dubai company will move physical goods, the treaty is not the relevant document. Duty, customs codes and product approvals are separate, and our import and export guide and Dubai Customs registration guide cover those.

Not sure whether your structure and your customer base fit together? Check your eligibility→

Why do Egyptian founders choose Dubai?

Short answer: full foreign ownership, a low but non-zero tax regime, residence that is not tied to an employer, and a working day that overlaps Cairo almost completely.

100% foreign ownership. Free zones have always permitted it, and mainland companies now permit it for most activities, which removed the structural objection that used to push Egyptian founders into free zones regardless of fit. Some regulated activities still involve local participation, so confirm yours with our local sponsor requirements guide.

Time zone and connectivity. A Cairo working day and a Dubai working day overlap almost entirely, and the UAE day still reaches into European afternoons. For a business with delivery capacity in Egypt and customers in the Gulf or Europe, that removes the biggest friction in running a distributed team.

Language. This is the advantage Egyptian founders under-use. Arabic-language capability is a real commercial asset on the UAE mainland, where contracts, tenders, government-adjacent work and a large part of the domestic customer base run in Arabic. Founders who default into an export-only free zone structure sometimes discard the one thing that would have let them compete onshore.

An established community. Egyptians are one of the larger Arabic-speaking expatriate populations in the UAE, so suppliers, accountants, staff and customers already understand how you work.

Tax that is favourable rather than zero. The UAE has had Corporate Tax since 2023, and anyone still calling Dubai a zero-tax jurisdiction is working from a script that will cost you a filing deadline.

The reason that does not hold up is secrecy. The UAE has ultimate beneficial owner registers and information-exchange commitments, and founders expecting fewer questions than at home are surprised at the bank rather than at the licensing authority. Our UBO requirements guide covers what you must disclose.

Free zone or mainland: which one fits your customers?

Short answer: the decision turns on where your customers are, not on your nationality and not on your budget.

Choose free zone if you export services or goods, or run a technology, consulting or e-commerce business with international clients. Choose mainland if you invoice UAE customers directly, want government work, or operate premises the public enters.

Common Mistake: Buying a free zone licence on price when the actual customers are in Dubai. It is expensive twice, once for the licence that cannot serve the market and again for the restructure six months later. For Egyptian founders it costs extra, because the Arabic-language advantage that would have made them competitive onshore is worth nothing in an export-only structure. Our free zone company setup and mainland company setup pages price both routes, and our free zone versus mainland comparison sets out where the line falls.

If you want mainland access while keeping a free zone entity, Dubai Executive Council Resolution 11/2025 created a route, covered in our free zone access to the mainland guide. If you are holding assets rather than trading, an offshore company formation suits holding and intellectual property structures. It gives no residence and no right to trade inside the UAE, so it sits alongside an onshore licence rather than replacing one.

What does a Dubai setup actually cost in year one?

Short answer: a Dubai free zone licence starts from about AED 12,800 with one visa included, while a Dubai mainland licence starts from about AED 18,200 before any visa at all.

Indicative first-year figures from our own published pricing, so you can size the decision before speaking to anyone [9].

Quick Math: The gap between a Sharjah licence from about AED 5,750 and a Dubai free zone licence with one visa at about AED 12,800 is roughly AED 7,050 in year one [9]. For a founder funding the launch personally that is often the whole argument. Price the second year too. A Dubai free zone renewal is about AED 9,920, while a licence in the wrong emirate costs you more in lost revenue every year than the AED 7,050 you saved once. Decide on customers first, then let price break the tie.

If cost is binding, read the emirate pages before you commit. Our business setup in Sharjah, business setup in Ajman and business setup in Abu Dhabi pages set out what each emirate gives you and what it withholds, and our cheapest free zones ranked guide shows where a headline price excludes something you must buy anyway.

No licence price includes bank onboarding time, document attestation from Egypt, accounting or Corporate Tax registration. Our cost breakdown covers the full first-year picture, and our attestation guide covers the legalisation step Egyptian founders start too late.

Visa quota is tied to premises, and a flexi desk carries a lower allocation than a private office, so do not build a hiring plan on a number the authority has not confirmed for your package. Our visa quotas guide covers the allocation.

What tax will you actually pay?

Short answer: not zero. Corporate Tax is 0% up to AED 375,000 of taxable income and 9% above it, and most small companies pay nothing only because they elect a relief on a return they still have to file.

Small Business Relief is where most Egyptian-owned companies land early on. It treats revenue at or below AED 3,000,000 as producing no taxable income, and Ministerial Decision No. 131 of 2026, issued 29 July 2026, amended Ministerial Decision No. 73 of 2023 to extend it to tax periods ending on or before 31 December 2029, where the previous cut-off was 2026 [4].

Four conditions catch people. It must be elected on the return. It is closed to a Qualifying Free Zone Person and to members of multinational groups above AED 3.15 billion of consolidated revenue. Other exemptions and deductions are switched off for an electing period, though a loss made in an electing period is forfeited outright while earlier unutilised losses survive into later non-electing periods. And the threshold is tested against the current period and all previous ones, so breaching it once closes later periods too [4].

Real Talk: Owing nothing and having nothing to do are not the same thing. Registration and filing obligations exist independently of liability, revenue is determined under IFRS or UAE GAAP, and the relief producing your nil result is claimed on the return itself. The most common failure we see is a founder who concluded there was no tax to pay and did nothing for two tax periods. The tax was nil. The filing position was not.

The 0% free zone rate is conditional. It applies only to qualifying income of a Qualifying Free Zone Person, which requires substance and activity conditions and audited financial statements. Selling to UAE consumers or into the mainland is generally an excluded activity, and many free zone companies never reach that status. Splitting a business artificially so each part stays under AED 3,000,000 engages the general anti-abuse rule in Article 50 of the Corporate Tax Law [4], which is a named risk rather than a structuring idea. Our Qualifying Free Zone Person guide, Small Business Relief guide and Corporate Tax filing guide cover the conditions, the election and the return.

How does the 2021 treaty help you in practice?

Short answer: it allocates taxing rights between the two states. It does not decide whether you are tax resident in Egypt, and it does not close your Egyptian file on its own.

The agreement in force since 19 April 2021 governs how categories of income are treated when both states could otherwise tax the same amount [1]. What it does not do matters more to most founders than what it does.

It does not choose your residence. Your position under Egyptian law depends on Egyptian rules and on where you actually spend your time. A UAE company and a residence visa are evidence, not a determination.

It does not operate automatically. Treaty relief generally has to be claimed, and a claim rests on evidence that you are a UAE tax resident. That evidence is a UAE tax residency certificate, which has its own test and is separate from your visa. Many founders discover this at their first filing season, when the year is already closed.

It does not answer Egyptian domestic law. How a distribution from a UAE company is treated in your hands in Egypt is a question for an Egyptian adviser. We are a UAE formation firm, and that is a boundary rather than a hedge.

Pro Tip: Sequence the advice. Speak to an Egyptian adviser about your residence position, and about any foreign exchange or outward investment requirements, before you commit capital. Then build the UAE structure to fit that answer. Doing it the other way round narrows your options, because some choices are much harder to unwind once the company exists and income has run through it. Our double taxation agreements overview explains how the treaty network operates generally.

Which residence visa fits an Egyptian founder?

Short answer: investor residence through your own licence is the default, and the Green Visa is worth checking because it removes the sponsor entirely for five years.

Three details are routinely misreported. ICP publishes no minimum investment amount for the investor and partner route [5], so ask any adviser quoting a figure where it is published. The freelance route says each of the two previous years [5], so one strong year does not qualify and an average is not the test. And the Green Visa is self-sponsored and may sponsor your family [5], which is the structural difference from an employment permit. Green, Golden and Blue holders and their family members also carry a 180-day grace period after expiry or cancellation [6], which is a genuine safety margin if a licence renewal slips.

Our Green Visa guide covers all three routes, our investor visa requirements guide covers the company route, and ten ways to get UAE residency maps the wider set.

Want to know which residence route your licence will actually support? Talk to a setup expert→

What should Egyptian founders expect on banking?

Short answer: enhanced due diligence, timelines measured in weeks rather than days, and documentation quality as the thing that moves the outcome.

Most guides skip this, and skipping it does founders real harm, because banking is where launches stall.

UAE banks apply enhanced due diligence across a range of shareholder profiles. Timelines vary from about a week to several months, and applications are sometimes declined outright. What determines the outcome is not your passport alone. It is the coherence of the business you describe, the quality of your documentation, the activity on your licence, and whether a compliance officer can see plausible transaction flows.

What genuinely helps, roughly in the order it matters:

• Documented source of funds, traceable and consistent across every statement. Inconsistency between two documents does more damage than a small balance.
• A licence activity matching what you will actually do, described identically on the licence, in the plan, on the website and on the form.
• A business plan a compliance officer can follow without three rounds of questions.
• Realistic first-year projections. A projection that does not match the licence or the funding reads as a red flag, not ambition.
• Named, verifiable customers and suppliers, with contracts where you have them.
• Physical premises where the model calls for them, not the cheapest flexi-desk attached to a business that plainly needs an office.

Common Mistake: Choosing a broad general trading activity because it sounds flexible. Flexibility on a licence is not free. It costs you explicability, and explicability is what banking approval turns on. A general trading licence attached to what is obviously a software consultancy reads as unexplained, and unexplained is the one thing a compliance function cannot sign off. Our general trading guide explains when the broad licence is genuinely right.

Plan against the pessimistic case. Do not promise suppliers or staff a payment date that depends on an account opening in two weeks. Apply to more than one bank, and do not treat a first decline as final. Our guides to opening a corporate bank account and handling a rejection cover the documents and the remediation route, and our AML and CFT guide explains what the bank is testing for.

What will the bank account cost once it is open?

Short answer: between AED 79 and AED 250 a month, and the transfer pricing usually matters more than the monthly fee.

Figures are as at August 2026 and you should confirm current pricing with the bank before you choose [10].

Quick Math: Take a trading business paying forty suppliers a month. At AED 25 per local transfer that is AED 1,000 a month, or AED 12,000 a year, on top of the monthly fee [10]. The entire spread between the cheapest and dearest monthly fee above is AED 171 a month, about AED 2,052 a year. For a payment-heavy business the transfer line is worth roughly six times the monthly fee difference, which means the account that looks cheapest on the headline can be the most expensive one you could have picked.

Four other lines matter [10]. FAB charges AED 100 a month below the AED 10,000 balance, and the same fall-below fee at Mashreq Pro and Pro Plus is waived after six months. Ruya charges AED 105 to close within six months. Mashreq gives free WPS payroll while Ruya charges AED 31.50 per file per month, which matters the moment you hire. Card foreign exchange markups reach 3% plus scheme charges at Ruya and 2.5% on non-AED transactions at Mashreq. Our bank account comparison has the full table.

Can you sponsor your family?

Short answer: yes, subject to standard income and accommodation conditions, and the overstay exposure is per person, which is the number households get wrong.

Green, Golden and Blue holders may sponsor spouse and children in accordance with the approved requirements, and the 180-day grace period extends to those dependants [5][6]. That household-level protection beats an employment-sponsored permit, where the whole family's status depends on one employer relationship. Conditions vary by category and cover income and accommodation. Our family visa requirements guide covers them, including the rules that catch founders sponsoring adult children and parents.

Real Talk: Overstay fines are AED 50 per person per day, flat rather than escalating, plus an AED 100 smart services fee [7]. A family of four in violation for sixty days is AED 12,000, not AED 3,000. Worse, paying resolves nothing, because ICP requires that status is adjusted or the person leaves the UAE [7]. There is also an AED 2,000 penalty for misuse of smart services, and for visit or tourist visas the fine is calculated from ten days after expiry [7]. Households consistently model this as one fine for the sponsor rather than four fines for four people.

Our overstay fines guide covers the grace periods, which differ enormously by permit type, and our visa cancellation guide covers the order things must be unwound in.

What do you have to do every year?

Short answer: eight recurring obligations, chained so that a late tenancy renewal becomes a blocked visa two months later.

The dependency chain is what catches people. Ejari or a valid tenancy gates the licence, the licence gates the establishment card, and the card gates every visa. Cancellation runs in reverse: dependants, individual, employees, establishment card, licence. Miss a tenancy renewal in March and you can be unable to renew a family visa in May. Put the tenancy renewal in your calendar ninety days ahead rather than thirty, because it sits at the top of the chain and is the only date where being early buys slack downstream.

Our post-setup guide sets out the sequence, our Ejari guide covers the tenancy step, our establishment card guide covers the middle link, and our licence renewal guide covers the annual reset.

If you employ staff, Federal Decree-Law No. 33 of 2021 governs the relationship: fixed-term contracts to a maximum of three years, probation capped at six months, notice of not less than 30 and not more than 90 days under Article 43, and end of service under Article 51 at 21 days of basic wage per year for the first five years and 30 days per year after [11]. Our labour law guide and WPS payroll guide cover the detail.

One thing you can stop doing. Economic Substance notifications and reports were cancelled for financial years ending after 31 December 2022 by Cabinet Decision No. 98 of 2024, with fines cancelled and paid fines refunded [8]. The regime still applies to 2019 to 2022, and ADGM and DIFC run their own confirmations. Our economic substance guide covers it.

Want the licence, the visas and the annual filings handled rather than remembered? Get a free consultation→

Real Client Stories

Real examples from businesses we have helped set up. Names have been changed for privacy.

Hossam, the engineering consultant who bought the wrong side of the line

Hossam ran an engineering consultancy in Cairo with a strong Arabic-language client base and wanted a UAE entity to serve Gulf clients. He took a free zone licence because it was cheaper and because every article framed free zone as the default for a service business. Within four months, three of his four best prospects were UAE mainland contractors who needed to be invoiced by an onshore entity.

The licence was not wrong in the abstract. It was wrong for his customers, and it discarded the exact advantage he had. He restructured onto a Dubai mainland licence with one visa at about AED 26,355 for the first year [9], and stopped losing tenders to a technicality.

His comment: "I optimised the cheapest line on the page and lost the three contracts that would have paid for everything."

Mariam, the founder who thought the treaty had settled her position

Mariam incorporated a marketing company in a Dubai free zone, obtained residence, and kept spending most of the year with her family in Egypt. She had read that the agreement entered into force in April 2021 [1] and concluded that this settled her tax position. It did not. The agreement allocates taxing rights. It does not decide where you are resident, because that depends on Egyptian rules and on where you physically spend your time.

The correction was manageable once addressed. She adjusted the time she spent in each country and obtained a UAE tax residency certificate to support her position. What she needed was an Egyptian adviser, before incorporation rather than fourteen months after.

Her comment: "I kept asking Dubai people a Cairo question, and everyone I asked was too polite to say they were the wrong person."

Karim, the trader who budgeted one overstay fine and paid four

Karim let a residence permit lapse during a licence renewal delay and did not register that his wife and two children were sponsored under it. All four accrued AED 50 per person per day [7]. The fine was recoverable. The disruption to a school enrolment and an in-progress bank review was harder to undo, and paying did not close the matter, because ICP requires that status is adjusted or the person leaves [7]. The root cause was the dependency chain: a tenancy renewal slipped by three weeks, which delayed the licence, then the establishment card, which stalled four visa renewals at once.

His comment: "I thought I had one problem worth a few hundred dirhams. I had four problems, and the school did not care whose fault it was."

Start from what is in force, not from what is advertised

For an Egyptian founder the honest summary is short.

The treaty is real, current, and in force since 19 April 2021 under the entry recorded as Egypt (New) [1]. That puts you ahead of nationalities with no treaty at all, Australia and the Philippines among them. It also does less than most people assume, because it allocates taxing rights and leaves your Egyptian residence position to Egyptian law.

On the UAE side the numbers are knowable. Corporate Tax is 0% up to AED 375,000 and 9% above [3], with Small Business Relief producing nil taxable income at or below AED 3,000,000 of revenue on election, to periods ending on or before 31 December 2029 [4]. A Dubai free zone licence with one visa starts from about AED 12,800, Dubai mainland from about AED 18,200 before a visa, and Sharjah from about AED 5,750 [9]. Banking is the step most likely to delay you, and documentation quality is what manages it.

Since 2013, BusinessDubai.ae has handled UAE formation for founders from Egypt and across the region: the licence, the residence route, the bank introduction and the compliance that follows. We will tell you which structure fits your customer base before you pay for a licence, and our post-setup services team runs the tax registration, the annual return and the renewal chain.

Get a free consultation→

Frequently Asked Questions

Is there a double taxation treaty between the UAE and Egypt?

Yes. Egypt appears on the UAE Ministry of Finance list as Egypt (New), signed 14 November 2019 and in force from 19 April 2021 [1]. It replaced the older arrangement.

What does the UAE and Egypt treaty actually do for me?

It allocates taxing rights over categories of income between the two states, so a question both countries could otherwise answer differently has an agreed answer. It is not a licence, a residence permit or a substitute for Egyptian advice.

Does a UAE residence visa end my Egyptian tax residence?

Not by itself. Your position under Egyptian law depends on Egyptian rules and on where you actually spend your time. The treaty allocates income, it does not decide residence. Take advice in Egypt before you incorporate.

Is the Egypt treaty better than having no treaty at all?

Materially, yes. Australia and the Philippines do not appear on the UAE list, so founders from those countries have no treaty and no tie-breaker [1]. Being on the list gives you an agreed framework, not an outcome.

Can an Egyptian national own 100% of a Dubai company?

Yes. Free zone companies allow full foreign ownership, and so do mainland companies for most activities. Some regulated sectors still involve local participation, so confirm your activity with the licensing authority.

How much does a Dubai company cost for an Egyptian founder?

A Dubai free zone licence starts from about AED 12,800 with one visa, and a Dubai mainland licence from about AED 18,200 before any visa, or about AED 26,355 with one visa. Ajman free zone starts from about AED 12,800 and Sharjah licences from about AED 5,750 [9].

Will a Dubai company mean I pay no tax at all?

No. Corporate Tax is 0% up to AED 375,000 and 9% above [3]. Small Business Relief can produce nil taxable income at or below AED 3,000,000 of revenue for periods ending on or before 31 December 2029, but it must be elected and is closed to Qualifying Free Zone Persons [4]. There is no UAE personal income tax.

Do I have to register for Corporate Tax even if I owe nothing?

Yes. Registration and filing obligations exist independently of liability, and Small Business Relief is elected on the return rather than instead of it [4]. The return and payment are due within nine months of the tax period end [3].

When do I need to register for VAT?

Once taxable supplies and imports exceed AED 375,000 you must register. Voluntary registration is available above AED 187,500 of taxable supplies, imports or expenses. The rate is 5% [2].

Can my free zone company get the 0% Corporate Tax rate automatically?

No. It applies to qualifying income of a Qualifying Free Zone Person, which requires substance and activity conditions and audited financial statements. Selling to UAE consumers or into the mainland is generally an excluded activity.

Which is better for me, free zone or mainland?

It depends on your customers. Free zone if you sell outside the UAE. Mainland if you invoice UAE customers directly, want government work, or run premises the public enters. For Egyptian founders with Arabic-language capability, mainland deserves a harder look than most guides give it.

What is the minimum investment for a Green Visa as an investor?

ICP publishes no minimum investment amount. The stated conditions are proof of investment or contribution to a UAE business venture plus the necessary licences and approvals [5]. Figures quoted elsewhere are not in the official source.

What salary do I need for the Green Visa skilled worker route?

A minimum monthly salary of AED 15,000, alongside a bachelor's degree minimum, MOHRE occupational classification levels 1 to 3, and a valid UAE employment contract [5].

What income do I need for the Green Visa freelance route?

Annual income of not less than AED 360,000 in each of the two previous years, plus a Ministry-issued freelance or self-employment permit and a bachelor's degree, specialised diploma or equivalent [5]. Both years must clear the figure independently.

How hard is it for an Egyptian founder to open a UAE business account?

It varies and applications are sometimes declined. The determinants are documented source of funds, a licence activity matching the real business, and a transaction profile a compliance officer can follow. Plan for weeks, and apply to more than one bank.

What does a UAE business bank account cost to run?

Monthly fees range from about AED 79 to AED 250 across the accounts we compared as at August 2026, with only FAB Basic imposing a minimum average balance of AED 10,000 [10]. For payment-heavy businesses, per-transfer pricing usually matters more.

Can I sponsor my wife and children from Egypt?

Yes, subject to standard income and accommodation conditions. Green, Golden and Blue holders may sponsor spouse and children, and the 180-day grace period extends to those dependants [5][6].

What happens if my visa expires while I am in the UAE?

Overstay accrues at AED 50 per person per day flat, plus an AED 100 smart services fee, and paying does not resolve it because status must be adjusted or the person must leave [7]. Green, Golden and Blue holders have a 180-day grace period first [6].

What is the dependency chain everyone warns about?

A valid tenancy or Ejari gates the licence renewal, the licence gates the establishment card, and the card gates every visa. Cancellation runs in reverse. A slipped tenancy date can block a family visa two months later.

What is the biggest mistake Egyptian founders make?

Buying a licence before deciding who the customers are, specifically defaulting into an export-only free zone structure while holding an Arabic-language advantage only worth something onshore. The second is assuming a treaty settles a residence question only an Egyptian adviser can answer.

Related reading: Free Zone vs Mainland vs Offshore, UAE Green Visa Guide, Double Taxation Agreements UAE

References

[1] UAE Ministry of Finance. Double Taxation Agreements, listing the entry recorded as Egypt (New), signed 14 November 2019 and in force 19 April 2021, and showing that Australia and the Philippines do not appear on the list. MoF double taxation agreements

[2] Federal Tax Authority. Registration for VAT: mandatory threshold AED 375,000 of taxable supplies and imports, voluntary threshold AED 187,500 of taxable supplies, imports or expenses, rate 5%. FTA VAT registration

[3] The Official Portal of the UAE Government and Federal Tax Authority. Corporate tax at 0% up to AED 375,000 of taxable income and 9% above, with return and payment due within nine months of the tax period end. u.ae corporate tax

[4] UAE Ministry of Finance and Federal Tax Authority. Ministerial Decision No. 131 of 2026, issued 29 July 2026, amending Ministerial Decision No. 73 of 2023 on Small Business Relief: extended to tax periods ending on or before 31 December 2029, AED 3,000,000 threshold applying to current and all previous periods, election required on the return, Qualifying Free Zone Persons excluded, and Article 50 applying to artificial separation. MoF financial legislation

[5] Federal Authority for Identity, Citizenship, Customs and Port Security (ICP). UAE Green Residency: five years, self-sponsored, AED 15,000 minimum monthly salary and MOHRE levels 1 to 3 for skilled workers, AED 360,000 annual income in each of the two previous years for freelancers, and no minimum investment amount published for investors and partners. ICP Green Residency

[6] ICP. Cancellation of residency permits, including the 180-day grace period for Golden, Green and Blue residence holders and their family members. ICP residence permit cancellation

[7] ICP. Payment of visa or residence violation fine: AED 50 per person per day flat, AED 100 smart services fee, AED 2,000 penalty for misuse of smart services, and the requirement that status be adjusted or the individual leave the UAE after payment. ICP visa and residence violation fines

[8] UAE Ministry of Finance. Cabinet Decision No. 98 of 2024 amending Cabinet Decision No. 57 of 2020, cancelling the Economic Substance Notification and Report requirement for financial years ending after 31 December 2022, with fines cancelled and refunded. MoF announcement on Economic Substance

[9] BusinessDubai.ae. Published formation pricing and internal data from UAE registrations since 2013: Dubai free zone approximately AED 12,800 with one visa, renewal AED 9,920; Dubai mainland standard AED 18,200, renewal AED 15,000, AED 26,355 with one visa; Dubai Mainland package AED 20,800; IFZA AED 20,100; Abu Dhabi mainland AED 22,600; Sharjah mainland AED 18,400; SHAMS AED 15,200; Ajman free zone AED 12,800; Sharjah from AED 5,750; mainland residency visas adding AED 4,000 to AED 5,200. businessdubai.ae

[10] BusinessDubai.ae. UAE business banking comparison as at August 2026: monthly fees AED 79 to AED 250, minimum balance and fall-below conditions, transfer pricing, WPS charges, closure fees and card foreign exchange markups. UAE business bank account comparison

[11] Ministry of Human Resources and Emiratisation. Federal Decree-Law No. 33 of 2021 on the Regulation of Employment Relationships, in force 2 February 2022: fixed-term contracts to three years, probation capped at six months under Article 9, notice of 30 to 90 days under Article 43, end of service under Article 51. Federal Decree-Law No. 33 of 2021 (PDF)

This guide covers the UAE side. It is not Egyptian tax advice; take advice in Egypt on your residence position, on how distributions from a UAE company are treated in your hands, and on any foreign exchange or outward investment requirements before you incorporate.