ADGM (Abu Dhabi) vs DIFC (Dubai): which jurisdiction wins?

ADGM (Abu Dhabi) vs DIFC (Dubai) — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	ADGM (Abu Dhabi)	DIFC (Dubai)
Tax headline	0% on qualifying income (9% otherwise)	0% on qualifying income (9% otherwise)
Formation days	14	14
First-year cost	$11,500	$12,000
Treaties	140+	140+
Substance	Office and director presence required	Mandatory office, directors, employees in DIFC
Banking	ADGM banks plus FAB, ADCB onshore introductions	DIFC-licensed banks and prime brokers

Talk to a partner before you incorporate.

Wrong jurisdiction, wrong substance, or wrong bank shortlist is a 12-month problem. A 30-minute briefing fixes 80% of it.