Abu Dhabi Global Market — crypto licensing, ownership, courts and tax

Abu Dhabi Global Market

An English common-law jurisdiction with its own courts and the longest-standing virtual-asset framework in the country.

Courts and governing law

ADGM Courts, applying English common law as directly applicable

Cannot trade in the UAE

Residence visas available

Yes

Last reviewed

2026-09

Under review

This page states the position as we understand it. Every factual claim on it is being checked against its primary source and has not yet been signed off.

Overview

ADGM is a financial free zone on Al Maryah Island with its own legal system, its own courts and its own financial regulator, the FSRA. English common law applies directly, not by analogy.

Why that matters commercially

An institutional counterparty asked to face a UAE entity will ask what law governs and which court hears a dispute. In ADGM both answers are ones its counsel already understands. For institutional custody, prime brokerage and fund structures, that is frequently the deciding factor.

What it is good for

Institutional exchanges and multilateral trading facilities. Custody. Fund management with digital-asset exposure. DLT Foundations for token projects and decentralised governance.

What it demands

Real substance on Al Maryah Island — premises and people, not a registered address. Category-based capital. Controlled function holders who are genuinely in the business. A technology and custody file that will be read closely.

ADGM is not the cheap option and does not try to be.

Courts

The ADGM Courts apply English common law and are a genuine dispute-resolution forum, not a formality. For contracts with international counterparties this is an asset in itself.

How we help

We choose the jurisdiction on the business the client actually has — the customers, the counterparties, the activities and the tax position — and we say plainly when a cheaper jurisdiction would serve just as well.

Regulators

Common questions

Is ADGM part of the UAE for tax purposes?
Yes. ADGM is a free zone within the UAE. Federal corporate tax applies, with the Qualifying Free Zone Person regime available subject to its conditions. The separate legal system governs civil and commercial law, not tax.
ADGM or DIFC?
ADGM for institutional spot exchanges, custody and foundation structures. DIFC for tokenised securities, funds and wealth management. Both are common-law financial free zones; the difference is in the regimes and in which counterparties already operate there.

Last reviewed 2026-09

Sources

Jurisdiction position to be confirmed against the current authority guidance — Ownership, activity and substance rules change; verify before reliance