DIFC Foundation cost.
A DIFC Foundation is the leading GCC vehicle for succession planning, family-wealth governance and asset protection — an orphan structure with no shareholders, governed by a Council and (optionally) a Guardian, under English common-law principles and the DIFC Courts. DIFC reported 1,115+ family foundations by end-2025. Here is the full 2026 cost.
What you actually pay, line by line.
| Item | Amount | Note |
|---|---|---|
| DIFC Foundation registration (government) | USD 200 | One-time filing |
| DIFC Foundation annual licence | USD 1,000 | Per year |
| Charter & by-laws drafting (legal) | USD 12,000 – 20,000 | Bespoke; Council/Guardian, qualified recipients, succession terms |
| Corporate Service Provider / registered office | USD 3,000 – 6,000 | Per year |
| ArxSetup structuring & filing fee | USD 8,000 – 15,000 | Depends on complexity, multi-jurisdiction assets |
| Setup all-in | USD 25,000 – 40,000 | Year 1 |
| Annual maintenance | USD 15,000 – 25,000 | Licence, agent, governance, accounting |
Government fees are pass-through and may be revised by the regulator without notice. ArxSetup professional fees are fixed and quoted in writing before engagement. Figures current May 2026.
Reviewed by qualified counsel within ArxSetup and our affiliated practices, Neo Legal (UAE) and Cornwalls (Australia). Figures verified against primary regulator sources. Last reviewed: May 2026. Est. 2021 · DDA Licence 107229 · direct registry filing partner. How we review →
Common questions.
The questions clients ask most before committing. Current to 2026, reviewed by counsel.
How much does a DIFC Foundation cost in 2026?
Setup is typically USD 25,000–40,000 all-in (government registration USD 200 + USD 1,000/year licence, charter/by-laws drafting USD 12,000–20,000, CSP USD 3,000–6,000, plus ArxSetup structuring fee). Annual maintenance is USD 15,000–25,000.
DIFC Foundation vs ADGM Foundation — cost and difference?
Both are credible orphan structures with Council/Guardian governance. DIFC has deeper private-banking access and 1,115+ family foundations; ADGM is marginally cheaper to maintain and allows Foundations to hold SPVs without triggering UAE Corporate Tax (Ministerial Decision 261 of 2024). Setup costs are comparable.
Can a DIFC Foundation hold operating companies?
A Foundation holds assets and shares — typically it sits above one or more Prescribed Companies or SPVs that hold the actual assets. The Foundation provides succession and governance; the SPVs provide asset ring-fencing.
Does a DIFC Foundation pay UAE Corporate Tax?
A Foundation can be treated as tax-transparent or opaque. Passive holding income generally qualifies for 0% as a QFZP with adequate substance. We run a defensibility analysis on the specific asset mix at engagement.
How long does a DIFC Foundation take to set up?
4–6 weeks for a standard Foundation once the charter and by-laws are agreed. Complex multi-jurisdiction migrations (e.g. from a Liechtenstein Stiftung) take 4–7 months including exit-tax planning and asset re-titling.