ADGM vs DIC: Common Law vs Cost
ADGM vs DIC comes down to a handful of concrete trade-offs. Both are genuine UAE free zones — 100% ownership, global invoicing, visa sponsorship — so the decision lives in the numbers below, not in the fundamentals. DIC's Year 1 minimum is AED 18,520 against ADGM's AED 36,730 — a gap of AED 18,210 (98%) before you add visas or office space. They also sit in different emirates (ADGM in Abu Dhabi, DIC in Dubai), which shapes where your licence, address, and client base live. ADGM (Abu Dhabi Global Market) sits in Abu Dhabi as a Tier 1, premium zone. It runs on English common law rather than the UAE civil-law framework most free zones use. Year 1 starts around AED 36,730, banking is rated easy (~10 days to open an account), and the visa cap is 100. It's built for financial services, fund management, and FinTech companies seeking a common law jurisdiction in Abu Dhabi. DIC (Dubai Internet City) sits in Dubai as a Tier 2, premium zone. Year 1 starts around AED 18,520, banking is rated easy (~14 days to open an account), and the visa cap is 100. It's built for established tech companies seeking a premium Dubai tech cluster with straightforward banking and corporate tax benefits.
ADGM
Abu Dhabi · Tier 1
Asset managers, funds, banks, fintech and digital-asset firms, family offices, professional-services firms and holding structures that value common-law certainty, institutional credibility and access to Abu Dhabi's sovereign-wealth capital pool.
DIC
Dubai · Tier 2
Established tech companies, SaaS/AI/software ventures and regional HQs wanting MENA's premier tech address with credible banking and 0% qualifying corporate tax; startups that can enter via in5 Tech subsidised packages.
Visual comparison
Six-dimension scoring
Scores are 0–100 normalized across all UAE & GCC zones. Higher is better on every axis. Cost is scored so cheaper = higher. See methodology.
Choose ADGM if…
- ✓You need an English common-law structure (funds, fintech, holding companies, VC-ready cap tables) — ADGM offers it; DIC is civil-law
- ✓You want a Tier 1 free zone address — the kind banks, investors, and enterprise buyers recognise on sight
- ✓Your operations, clients, or team are anchored in Abu Dhabi rather than Dubai
- ✓ADGM is purpose-built for financial services, fund management, and FinTech companies seeking a common law jurisdiction in Abu Dhabi
Choose DIC if…
- ✓Year 1 cost matters — DIC opens at AED 18,520 vs ADGM's AED 36,730, a AED 18,210 head start that compounds every renewal
- ✓You're outside financial and legal services — you don't need ADGM's common-law regulatory framework, and DIC skips that compliance overhead
- ✓Your operations, clients, or team are anchored in Dubai rather than Abu Dhabi
- ✓You need warehousing or light-industrial space on site — DIC offers it; ADGM is office-only
- ✓Renewals stay lean — DIC renews at AED 15,000 a year vs ADGM's AED 18,365, a saving that recurs for the life of the company
Our Verdict
Default to DIC — at AED 18,520 in Year 1 it's the lower-risk starting point for most founders. ADGM earns its AED 18,210 premium when you specifically need its common-law jurisdiction or a Tier 1 address; if that edge isn't decisive for your business, the saving is better spent on growth. Use the scored comparison below to pressure-test the call against your own activity, visa count, and banking needs.
Frequently asked questions
Is ADGM or DIC cheaper to set up?
DIC is cheaper. Its Year 1 minimum is AED 18,520 against ADGM's AED 36,730 — a gap of AED 18,210 before visas or office. Both figures are entry minimums; adding visas and dedicated space narrows or widens the gap depending on package.
Is banking easier at ADGM or DIC?
Both are rated easy for corporate banking, so neither has a structural edge here. Your activity, ownership structure, and source-of-funds documentation will matter more than the zone itself.
How many visas can I get with ADGM or DIC?
ADGM allows up to 100 visas and DIC up to 100. Most zones tie the practical number to your office type — a flexi-desk supports only a handful, while a dedicated office unlocks the higher cap.
Do ADGM and DIC both qualify for 0% corporate tax?
Yes — both are Qualifying Free Zone Persons (QFZP), so genuinely qualifying income is taxed at 0% under the UAE's 9% corporate-tax regime, provided you keep adequate substance and meet the qualifying-income tests. Non-qualifying income (for example mainland-sourced revenue) is taxed at 9% in either zone, so tax treatment isn't a differentiator between them.
Can I move from ADGM to DIC later?
Not as a transfer — UAE free zone licences don't migrate between zones. You'd close the first entity and incorporate fresh in the second, which means dissolution costs, re-onboarding your bank, and moving any visas. It's cleaner to pick the right zone up front, or to run two entities deliberately if you genuinely need both.