ADGM Launches Licensing Regime for Tax and Professional Service Firms

UAE, 18 October, 2025: The Abu Dhabi Global Market (ADGM) Registration Authority has introduced a new licensing framework for legal, tax, and company service providers, aimed at raising professional and governance standards within the financial centre.

Under the Commercial Licensing Regulations (Conditions of Licence and Branch Registration) Rules 2025 and Controlled Activities Rules 2025, ADGM has designated tax services as a controlled activity a first-of-its-kind move in the GCC to directly regulate tax advisory work.

The new regime sets out clear qualification, conduct, and accountability requirements for firms and professionals. Legal service providers must appoint a managing partner with at least eight years of post-qualification experience, maintain a registered ADGM office, and hold professional indemnity insurance. Tax firms must ensure that at least 50% of senior management are qualified professionals and adhere to ethical and governance standards.

Company service providers are now required to implement mandatory conflict-of-interest policies, reinforcing ADGM’s commitment to market integrity and investor protection.

The framework takes effect immediately for new applicants, with transitional periods granted to existing licence holders. ADGM stated that these reforms align with the UAE’s evolving corporate tax landscape and international benchmarks for transparency and compliance.

The full text of the Conditions of Licence Rules 2025 and Controlled Activities Rules 2025 is available on ADGM’s official website.