Client help & resource centre

How Amara works — and where to begin

Amara is a commercial concierge service. We coordinate the people, authorities, and processes required to establish and maintain a compliant business presence in the UAE — so you don't have to manage it across a dozen providers yourself.

This resource centre is a reference library for current and prospective clients. It covers the most common topics our clients encounter during setup, operation, and compliance — with clear, practical guidance on what to expect at each stage.

How We Engage

1. Discovery Call We begin with a 30–45 minute call to understand your business, jurisdiction preferences, existing structure (if any), and what you're trying to achieve. No obligation — this is a scoping conversation, not a sales pitch.

2. Proposal & Scope Confirmation Within a few days of the discovery call, we issue a written proposal separating Amara's service fees from estimated third-party and authority costs. You review everything before committing.

3. Engagement & Onboarding Once scope is agreed, we issue an engagement letter and retainer agreement. Onboarding typically takes 5–7 business days for document collection. Your first deliverable is issued within 30 days of the signed engagement.

4. Ongoing Coordination & Reporting Your assigned concierge lead manages all authority interactions, tracks deadlines, and provides consolidated status updates. We work across banks, landlords, regulators, and advisors — so you have one point of contact for everything.

Minimum engagement: 3 months, rolling monthly thereafter with 30 days written notice. Annual retainers are available at a 10% discount. All fees are quoted exclusive of VAT.

What we're not Amara is a coordination and advisory service — not a law firm, accounting practice, or licensed financial adviser. We work alongside your legal and financial professionals, not in place of them.

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Choosing the right structure for your UAE presence

UAE entity formation involves choosing a jurisdiction, legal form, activity set, and ownership structure. Each decision has downstream consequences for banking, taxation, visa eligibility, and operational flexibility. Getting these right from the outset is significantly cheaper than correcting them later.

Mainland vs. Freezone

The UAE offers two primary jurisdictional routes for business registration — mainland (DED-licensed) and freezone. Each serves different operational profiles.

Mainland (DED) Licensed by the Department of Economic Development (DED) in each emirate. Allows trading directly with the UAE market and government entities. Requires a registered address and, for most activities, a physical office or flexi-desk. No restrictions on clients or trading partners.

Freezone Over 40 freezones across the UAE, each with its own authority. Generally 100% foreign ownership, streamlined registration, and lower initial cost. Trading directly into the UAE mainland typically requires a local agent or a separate mainland entity. Ideal for international services businesses.

Offshore (JAFZA / RAK ICC) Holding and asset-protection structures only. Offshore entities cannot trade in the UAE, hire staff on UAE visas, or lease UAE office space. Useful for holding intellectual property, international investments, or property ownership structures.

Amara's recommendation: Most trading, services, or import/export businesses need a mainland or freezone operating entity — not an offshore structure. The right choice depends on your customers, activity, and ownership preferences. We assess this with you during scoping.

Licence Activities & Activity Codes

Every UAE trade licence must include the specific commercial activities your business will carry out. Activities are defined by authority-published codes — there are thousands across mainland and freezone registers. Selecting the right activities is not a formality: incorrect activity selection can block visa approvals, bank account opening, or import permit eligibility.

1. Activity Selection Activities must match what you actually do. Some activities require additional approvals (e.g. financial services, healthcare, food handling, import of regulated goods).

2. Professional vs. Commercial Mainland licences are classified as commercial, industrial, or professional. Professional licences (for consultants, advisors, etc.) have different ownership rules and do not require a local sponsor in most cases.

3. Approval Requirements Certain regulated activities require pre-approvals from sector regulators — CBUAE for financial services, MOHAP for healthcare, MOCCAE for import of live organisms, KHDA or ADEK for education, and others. Amara maps these requirements before submission.

Legal Forms Available

LLC (Limited Liability Company) — Mainland — most common 1–50 shareholders. Liability limited to share capital. 100% foreign ownership now permitted for most activities post-2021 commercial companies law reform. Requires a Memorandum of Association (MOA) and a registered mainland address.

Sole Proprietorship — Mainland — individual ownership Single owner. Full liability rests with the individual. Suitable for small professional services businesses. Cannot issue equity to investors or add partners without restructuring.

Free Zone Establishment (FZE) — Freezone — single shareholder Single-shareholder freezone entity. 100% foreign owned. Limited liability. Each freezone has its own formation rules and fee structures.

Free Zone Company (FZCO) — Freezone — multiple shareholders 2–50 shareholders. Structure equivalent to the mainland LLC within a freezone context. Common for joint ventures or partnerships operating internationally.

Important: 100% foreign ownership on mainland is permitted for most commercial and professional activities, but certain strategic or restricted activities still require a UAE national partner or agent. Amara confirms ownership eligibility for your specific activity set before submission.

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What compliance looks like in practice

UAE businesses face a layered compliance environment covering AML/CFT obligations, corporate tax, VAT, economic substance, and sector-specific regulations. Most obligations are annual or periodic — but penalties for missing deadlines are material. Amara tracks your compliance calendar and manages submissions on your behalf.

UBO Registration & AML/CFT

All UAE companies are required to register their Ultimate Beneficial Owners (UBOs) with the relevant authority. UBO registration is a regulatory requirement under Federal Decree-Law No. 20 of 2019 on Anti-Money Laundering and Counter-Terrorism Financing.

1. Who qualifies as a UBO? Any natural person who owns or controls 25% or more of shares or voting rights, or who otherwise exercises ultimate effective control over the company. If no individual meets the 25% threshold, senior management officers are registered instead.

2. goAML Registration Designated Non-Financial Businesses and Professions (DNFBPs) — including real estate brokers, gold/precious metals dealers, accountants, lawyers, and trust service providers — must register on the goAML platform operated by the UAE Financial Intelligence Unit (FIU) and submit Suspicious Transaction Reports (STRs) where required.

3. AML/CFT Policy Requirements DNFBPs must maintain written AML/CFT policies, conduct risk assessments, appoint a Compliance Officer (or MLRO for regulated entities), and implement a Customer Due Diligence (CDD) programme. Amara provides policy frameworks and ongoing compliance oversight under our retainer tiers.

Compliance isn't a one-off task — it's an ongoing operational discipline. The businesses that manage it best treat it as infrastructure, not administration. — Amara — Service Delivery Principle

UAE Corporate Tax

The UAE introduced a federal Corporate Tax (CT) on business profits effective for financial years starting on or after 1 June 2023. The standard rate is 9% on taxable income exceeding AED 375,000. Income below this threshold is taxed at 0%.

Who is subject to CT? All UAE juridical persons (mainland and freezone companies) and individuals carrying on business or business activity in the UAE. Freezone entities may qualify for a 0% "Qualifying Freezone Person" rate if they meet specified conditions and derive only "Qualifying Income".

Key obligations Register with the Federal Tax Authority (FTA) for CT, maintain compliant financial records, file an annual CT return, and pay any tax due within 9 months of the end of your financial year. Failure to register carries penalties from AED 10,000.

Freezone qualifying conditions: To maintain a 0% CT rate, freezone entities must have adequate substance in the UAE, derive income only from qualifying activities (broadly, transactions with other freezone entities or international customers), and not elect to be subject to the standard CT regime.

VAT — Value Added Tax

UAE VAT was introduced at 5% in January 2018. Businesses with taxable turnover exceeding AED 375,000 per annum must register for VAT. Voluntary registration is available for businesses with taxable supplies above AED 187,500.

Standard Rate — Most goods and services 5% on the value of taxable supplies. Applied to most commercial transactions, imports, and services provided in the UAE.

Zero Rate — 0% — specific categories Exports of goods and services, international transport, certain food items, healthcare, and educational services. Input VAT recovery is available on zero-rated supplies.

Exempt — No VAT charged, no recovery Residential property, bare land, local passenger transport, and certain financial services. Exempt supplies do not attract VAT but input tax cannot be recovered on related costs.

EmaraTax Filing — Quarterly or monthly VAT returns are filed via the EmaraTax portal (FTA). Most businesses file quarterly; high-turnover businesses may be required to file monthly. Returns and payments are due within 28 days of the end of the VAT period.

Economic Substance Regulations (ESR)

UAE entities carrying out certain "Relevant Activities" — including banking, insurance, investment fund management, lease-finance, headquarters, shipping, holding company, intellectual property, and distribution & service centre activities — must demonstrate adequate economic substance in the UAE.

ESR obligations include: Filing an ESR notification annually with the relevant authority and, where applicable, an ESR report demonstrating that the entity has adequate employees, premises, and management decision-making in the UAE. Penalties for non-compliance start at AED 50,000.

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Living and working in the UAE

A UAE trade licence enables the company to sponsor residency visas for employees, dependants, and investors. The number of visas a company can hold is determined by its licence type, office space, and, in some cases, its paid-up share capital. Amara coordinates the full visa cycle — from application to Emirates ID issuance.

UAE Visa Categories

Investor / Partner Visa Issued to shareholders in a UAE company. Typically valid for 2–3 years (renewable). Requires share certificate, MOA, and trade licence. Entitles the holder to UAE residency and the ability to sponsor dependants.

Golden Visa 10-year renewable residency visa for investors, entrepreneurs, senior executives, scientists, talented individuals, and certain property owners. Property investors require a minimum AED 2 million qualifying investment. Does not require company sponsorship.

Employment Visa Sponsored by the employing UAE entity. Requires a labour contract filed with MOHRE (Ministry of Human Resources). The employer holds the sponsorship obligation. Processing typically takes 3–5 weeks from submission.

Dependant / Family Visa Spouse, children (under 18, or up to 25 if in full-time education), and parents can be sponsored as dependants by the primary visa holder. Requires proof of relationship and sponsor's valid residency visa.

Freelance / Self-Employment Permit Issued by select freezones (e.g. TECOM, IFZA) or the Ministry of Human Resources. Allows individuals to operate without a company structure. Suitable for independent consultants in specific disciplines.

Property Investor Visa 2-year residency for owners of UAE property valued at AED 750,000 or above. 10-year Golden Visa for property at AED 2 million or above. Processed via the relevant emirate's land department.

Emirates ID & Medical

Every UAE resident must hold a valid Emirates ID, issued by the Federal Authority for Identity, Citizenship, Customs and Ports Security (ICP). The Emirates ID is required for almost all government and banking interactions in the UAE.

1. Medical Fitness Test A mandatory medical test (blood test and chest X-ray for TB screening) is required for all new UAE residence visa applicants over the age of 18. Conducted at approved government health centres. Results are typically returned within 1–3 working days.

2. Biometrics & Application After medical clearance, the applicant attends an ICP-approved typing centre or service centre for biometric registration (fingerprints and photograph). Emirates ID is issued and mailed to your registered address within 5–10 working days.

3. Visa Stamping The UAE residency visa is stamped into the passport at an ICA (Immigration) service centre or via the GDRFA (Dubai) or ADGEDI (Abu Dhabi) platforms. Some applicants are eligible for online stamping. Physical stamping is required before the entry permit expires.

Health insurance requirement: UAE law requires that all employment visa holders and their sponsored dependants hold valid health insurance. In Dubai, employers are legally obligated to provide health insurance to their employees under the Dubai Health Authority mandatory insurance scheme. Amara coordinates insurance setup as part of the onboarding process.

Relocation Services

For founders, executives, and families relocating to the UAE, Amara can coordinate beyond the visa process — including housing search support, school placement guidance, and introduction to relevant service providers. Scope is agreed at onboarding.

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Opening accounts — the realities and the process

UAE corporate banking is one of the most frequently cited challenges for new market entrants. Banks apply rigorous KYC (Know Your Customer) and AML checks, and account opening timelines range from 2 weeks to 3+ months depending on the bank, structure, and business type. Understanding the landscape before you begin is important.

The trade licence is the permission to operate. The bank account is what makes operating possible. Treat them with equal seriousness. — Amara — Client Onboarding Note

Banking Landscape

UAE National Banks ADCB, FAB, Emirates NBD, Mashreq, DIB, RAKBANK, CBD. Generally faster for straightforward structures. Preference for established businesses, UAE-resident shareholders, and companies with physical offices. Strong branch network for day-to-day operations.

International Banks HSBC, Standard Chartered, Citibank, ENBD (pan-region). More complex onboarding but better for international transfers and multi-currency operations. Typically require a minimum account balance or relationship deposit. Prefer larger businesses or group structures.

Digital / Neo-Banks Wio Bank, Zand, YAP (for SMEs). Faster onboarding, lower minimums, and strong digital tools. Suitable for early-stage businesses or as a secondary account. Not all support international wire transfers at launch.

Freezone-Aligned Banks Some freezones have preferred banking partners or embedded account-opening support (e.g. DIFC/ADGM with specific institutions). This can accelerate the process for freezone entities but may limit banking flexibility longer term.

What Banks Require

Company Documents Trade licence, MOA/AOA or Articles of Incorporation, Certificate of Incorporation, share certificate(s), and any regulatory approvals relevant to your activity.

Shareholder KYC Passport copies, proof of address (utility bill or bank statement from home jurisdiction, dated within 3 months), source of funds declaration, and CV or business biography for all shareholders and UBOs.

Business Profile A brief business plan or description covering what you do, who your customers and suppliers are (with geographies), expected transaction volumes, and projected turnover for the first 12 months.

Address Proof Ejari (Dubai) or Tawtheeq (Abu Dhabi) tenancy contract, or a flexi-desk / service office agreement. Some banks require a physical office lease; others accept flexi arrangements. This varies by bank and account type.

Existing Banking References A letter of good standing from your current bank (home jurisdiction or existing UAE bank) is often requested, particularly by international banks and for higher-risk sectors.

Common reasons for rejection: High-risk jurisdiction of shareholders, unclear source of funds, business activities in restricted sectors, incomplete documentation, or no demonstrable UAE substance. Amara prepares your banking pack to minimise these risks before submission.

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Three tiers, one point of contact

Amara's retainer model is built around three tiers, each designed to match the compliance complexity and stage of your business. All tiers include a dedicated point of contact, structured reporting, and access to add-on modules as your needs evolve.

Foundation (AED 3,500/month)

• AML/CFT policy framework (initial setup)
• goAML registration & user setup
• UBO registration support
• Quarterly management accounts
• Financial reporting template setup
• Audit readiness checklist
• Email support · 5-day SLA

Compliance+ (AED 7,500/month)

• Full AML/CFT framework (policies, procedures, risk matrix)
• Ongoing goAML monitoring & filing support
• Corporate governance advisory
• Monthly management accounts
• Budget preparation & variance analysis
• Dedicated point of contact
• 3-business-day response SLA

Amara360 (AED 14,000/month)

• All Compliance+ deliverables
• Ongoing MLRO/CCO advisory function
• Board-level compliance reporting
• Fractional CFO advisory
• Investor & board reporting
• Strategic finance leadership
• Same-day SLA · monthly strategy call

Tier Comparison

Add-On Modules

All tiers can be extended with the following modules, billed in addition to the monthly retainer. Add-ons can be activated at any point during your engagement.

Pricing rationale: Retainer rates reflect senior-level advisory — not junior execution. A comparable full-time Compliance Officer or Finance Manager in the UAE costs AED 15,000–25,000/month in salary alone, plus benefits, visa costs, and onboarding overhead. Amara delivers fractional senior capacity without the fixed cost.

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What to expect once you engage

Our onboarding process is designed to be clear and low-friction. From the moment you sign the engagement letter, you'll know what we need, what we're doing, and when to expect your first deliverable.

Onboarding Process

1. Discovery call Initial conversation to assess your business, jurisdiction, existing compliance obligations, and scope needs. Typically 30–45 minutes.

2. Scope confirmation & tier selection We confirm which retainer tier fits your needs and issue a written scope summary. If you have specific add-on requirements, these are confirmed at this stage.

3. Engagement letter & retainer agreement Issued within 3 business days of scope confirmation. Covers scope, fees, SLA, and termination terms. Minimum engagement is 3 months.

4. Onboarding pack & document collection We issue a structured document checklist specific to your business type and jurisdiction. Document collection typically takes 5–7 business days. We chase and coordinate on your behalf where documents need to come from third parties.

5. First deliverable Issued within 30 days of the signed engagement. This could be your AML/CFT policy framework, initial management accounts template, goAML registration, or another deliverable agreed at scoping — depending on your tier.

Contract Terms at a Glance

Minimum term 3 months from the signed engagement date. This allows adequate time to deliver, onboard, and begin generating value. Early termination within this window is not permitted without settlement of remaining fees.

Rolling notice period After the initial 3-month term, either party may terminate with 30 days written notice. No penalty applies.

Annual retainer discount A 10% discount is available for clients who commit to and pay a full 12-month retainer upfront. This is calculated on the annual total of the selected tier's monthly fee.

Tier upgrades Upgrades take effect at the next billing cycle. No pro-rating is applied to mid-cycle upgrades — the new tier rate applies from the following month.

VAT All fees are quoted exclusive of UAE VAT at 5%. VAT is added to invoices at the standard rate.

Rate reviews Pricing is reviewed annually. Existing clients on active retainers receive 60 days' written notice of any rate adjustment before it takes effect.

What Is Not Included

Amara retainers cover advisory, oversight, coordination, and documentation. The following are out of scope unless explicitly agreed as add-ons:

• Bookkeeping and transactional accounting (data entry)
• Tax return preparation and submission (other than the VAT add-on)
• Legal representation or licensed legal advice
• Software subscriptions or third-party tool costs
• Authority fee disbursements (charged at cost with prior approval)

Authority fees & disbursements: Third-party fees paid to government authorities (DED, ICA, FTA, MOCCAE, etc.) on your behalf are invoiced at cost. We will always provide an estimate before incurring any disbursement and obtain your written approval.

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Key terms defined clearly

UAE regulatory and commercial language uses a range of acronyms and authority names that are not always self-explanatory. This glossary covers the most commonly referenced terms across Amara's service areas.

ADGM — Abu Dhabi Global Market An international financial centre established on Al Maryah Island, Abu Dhabi. A common law jurisdiction with its own courts and regulatory framework, operated by the Abu Dhabi Global Market Authority (ADGMA). Popular for financial services, fintech, and professional services firms.

AML / CFT — Anti-Money Laundering / Counter-Terrorism Financing The regulatory framework requiring businesses to identify and report suspicious financial activity. Governed in the UAE by Federal Decree-Law No. 20 of 2019 and supervised by the Executive Office of AML/CFT (EOCN) and sector regulators.

CBUAE — Central Bank of the UAE The UAE's federal financial regulator responsible for monetary policy, licensing and supervising banks, exchange houses, payment service providers, and insurance companies operating in the UAE.

CDD — Customer Due Diligence The process of identifying and verifying the identity of customers, understanding the nature of their business, and assessing the risk they present. Required of all entities subject to AML/CFT obligations.

CT — Corporate Tax The UAE federal tax on business profits, effective for financial years beginning on or after 1 June 2023. Standard rate of 9% on profits exceeding AED 375,000. Administered by the Federal Tax Authority (FTA).

DED — Department of Economic Development The licensing authority for mainland commercial entities in each emirate (e.g. DED Dubai, ADDED in Abu Dhabi). Issues trade licences for mainland businesses and regulates commercial activity.

DIFC — Dubai International Financial Centre An international financial centre in Dubai operating under a common law framework independent of UAE federal civil law. Governed by the DIFC Authority and regulated by the Dubai Financial Services Authority (DFSA).

DNFBP — Designated Non-Financial Business or Profession A category of business subject to AML/CFT obligations. In the UAE, DNFBPs include real estate brokers, dealers in precious metals and stones, accountants, auditors, lawyers, notaries, and corporate service providers.

Ejari — My Rent (Dubai) The Dubai Land Department's rental contract registration system. All Dubai tenancy contracts must be registered on Ejari. Required for UAE residency visa applications, bank account opening, and DEWA (utilities) connection in Dubai.

EmaraTax — FTA Digital Tax Portal The Federal Tax Authority's online portal for corporate tax and VAT registration, filing, payment, and refunds. Replaced the legacy e-Services portal from 2022. All FTA interactions are conducted through EmaraTax.

ESR — Economic Substance Regulations UAE regulations (Cabinet Decision No. 57 of 2020) requiring entities carrying out certain "Relevant Activities" to demonstrate genuine economic substance in the UAE. Entities must file annual ESR notifications and, where applicable, substantive reports.

FTA — Federal Tax Authority The UAE government body responsible for administering and collecting federal taxes, including VAT and Corporate Tax. All tax registrations, filings, and payments are handled through the FTA's EmaraTax platform.

goAML — UAE Financial Intelligence Unit Platform The platform operated by the UAE Financial Intelligence Unit (FIU) for the submission of Suspicious Transaction Reports (STRs) and Suspicious Activity Reports (SARs). Mandatory registration for all DNFBPs.

ICP / ICA — Identity and Citizenship Authority / Immigration The federal authority responsible for UAE residency visas, Emirates ID, entry permits, and citizenship. The Federal Authority for Identity, Citizenship, Customs and Ports Security (ICP) handles Emirates ID; GDRFA (Dubai) and ADGEDI (Abu Dhabi) handle local immigration operations.

LLC — Limited Liability Company The most common mainland business structure in the UAE. Liability is limited to the value of shares held. 100% foreign ownership is permitted for most commercial and professional activities following the 2021 Companies Law amendment.

MLRO — Money Laundering Reporting Officer The designated officer within a regulated or DNFBP entity responsible for receiving and evaluating internal STR submissions, filing reports with the FIU via goAML, and maintaining the entity's AML/CFT programme.

MOA — Memorandum of Association The constitutional document of a UAE LLC, setting out the company's name, registered address, activity, share capital, shareholders, and governance provisions. Required for DED mainland registration and notarised before a UAE Notary Public.

MOCCAE — Ministry of Climate Change & Environment The UAE federal authority that regulates imports of live animals, plants, food products, and veterinary products. Import permits from MOCCAE are required for live organisms and regulated agricultural goods.

MOHRE — Ministry of Human Resources & Emiratisation The federal authority governing employment contracts, labour relations, work permits, and Emiratisation (Nafis) obligations for mainland UAE businesses. All employment contracts must be filed and attested with MOHRE.

UBO — Ultimate Beneficial Owner The natural person(s) who ultimately own or control a company — typically any individual holding 25% or more of shares or voting rights, or who otherwise exercises effective control. UBO registration with the relevant UAE authority is a mandatory legal requirement.

VAT — Value Added Tax A 5% consumption tax introduced in the UAE in January 2018. Administered by the Federal Tax Authority. Mandatory registration for businesses with annual taxable turnover exceeding AED 375,000. Returns filed quarterly or monthly via EmaraTax.

WPS — Wage Protection System The UAE's electronic salary transfer system operated by MOHRE. Employers must pay salaries to employees through WPS-compatible bank accounts or exchange houses. Non-compliance results in fines and potential licence suspension.

Need something not covered here? This resource centre is updated regularly. If you have a question that isn't answered here, contact your Amara concierge lead directly — or reach out via amara-arabia.ae to book a call.