AIZAAManagement Consultancy

For founders from Brazil and Portugal

Setting up a UAE company from Brazil and Portugal

What applies to founders from Brazil and Portugal and investors: the tax treaty position, how you enter the UAE, and how we set the company up for you from our office in Dubai. Every fact below links to the official source we checked.

  • In forceTax treaty with the UAE
  • Visa freeEntry to the UAE
  • 0% to AED 375,000Corporate tax, then 9%
  • 100%Foreign ownership on most mainland activities

The facts, with sources

What applies to founders from Brazil and Portugal

Rules change, so each line shows where it comes from and when we last checked it.

TopicPositionOfficial source
Double taxation agreementBrazil: In force since 2021 (signed 2018). Portugal: In force since 2012 (signed 2011).UAE Ministry of Finance, treaties dashboardChecked 21 October 2026
Entering the UAEBrazilian and Portuguese passport holders do not need a visa arranged in advance: the UAE Ministry of Foreign Affairs lists them as visa free. The permitted length of stay is set by the UAE authorities, so we confirm it for your passport before you travel.UAE Ministry of Foreign Affairs, visa informationChecked 21 October 2026
UAE corporate tax0% on taxable income up to AED 375,000, and 9% above that. A separate rate applies to large multinational groups under the global minimum tax rules.u.ae, corporate taxChecked 21 October 2026
Owning the companySince 2021, foreign investors can fully own most mainland (onshore) companies. A short list of strategic activities, such as defence, banking and telecoms, stays restricted.u.ae, full foreign ownershipChecked 21 October 2026
Personal income taxThe UAE does not levy income tax on individuals.u.ae, other taxesChecked 21 October 2026

What it means in practice

The UAE side and the home side are two questions

A double taxation agreement can stop the same income being taxed twice, but whether it helps you depends on where you are tax resident and on your home country’s own rules.

  • UAE side

    Structure, licence, visas, bank file

    We choose the jurisdiction with you, form the company, and handle residence visas, the Emirates ID and the documents banks ask for.

  • Home side

    Your home-country tax position

    Moving abroad or owning a foreign company can have tax consequences at home. Speak to a tax adviser in Brazil or Portugal before you commit; we can work alongside them.

  • Language

    Ask in your own language

    Write to us on WhatsApp in your language and we will reply, or arrange a call.

Documents

Documents from Brazil and Portugal

Most delays come from paperwork, not from the licence itself. Here is what founders usually prepare, and how a Brazilian or Portuguese document becomes usable in the UAE.

  • PassportA clear copy for every shareholder and manager, valid for the whole process.
  • Proof of addressA recent utility bill or bank statement showing your home address in Brazil, Portugal or elsewhere.
  • Corporate shareholderIf a Brazilian or Portuguese company will own the UAE company, prepare its certificate of incorporation and articles. Add a board resolution approving the investment and a recent good-standing or commercial register certificate.
  • Power of attorneyOnly if someone signs for you. It counts as a legal document, so it needs legalisation too.
TopicPositionOfficial source
ApostilleBrazil and Portugal are parties to the Hague Apostille Convention. The UAE is not listed as a party. Plan for legalisation and UAE attestation rather than relying on an apostille.HCCH, Apostille Convention status tableChecked 26 October 2026
Brazilian documentsDocuments must first be attested by Brazil’s Ministry of Foreign Affairs or an equivalent body. You then apply online with UAE Pass, choose Brazil, pay, and present the original at the UAE Consulate General in São Paulo. You receive a copy attested digitally by the consulate and the UAE Ministry of Foreign Affairs.UAE Consulate General, São Paulo, attestationChecked 26 October 2026
The Brazilian stepBrazil’s Ministry of Foreign Affairs legalises documents for countries outside the Apostille Convention, in person in Brasília or a regional office, or by post. The Brazilian government lists the service as free.gov.br, legalisation for non-Apostille countriesChecked 26 October 2026
Brazilian powers of attorney and company papersA power of attorney is signed before a notary in Brazil, then attested by Brazil’s Ministry of Foreign Affairs. One with commercial content counts as a commercial document. Memorandum and articles are attested separately. Bundled or laminated documents are refused. Birth and marriage certificates need a legal translation.UAE Consulate General, São Paulo, attestationChecked 26 October 2026
Portuguese documentsThe UAE Ministry of Foreign Affairs attests documents issued abroad through selected UAE missions, and asks you to check your local mission’s website. The UAE Embassy in Lisbon links to this general service. We found no Portugal-specific steps there, so we confirm the route with the embassy for your documents.UAE Ministry of Foreign Affairs, documents attestation; UAE Embassy, Lisbon, servicesChecked 26 October 2026

Choosing a structure

Which UAE structure fits a Brazilian or Portuguese founder

Start from what the company will actually do. Where your clients are, and whether you need premises, decide most of the answer.

  • Selling locally

    Mainland

    If you will sell to UAE customers or run a local shop or office, a mainland licence is usually the fit. See Dubai mainland.

  • Services

    Free zone

    Consultants, agencies, software firms and online sellers with clients abroad often choose a free zone. Compare IFZA, Meydan and DMCC.

  • Trade

    Port-side free zone

    If you import goods from Brazil or Portugal and need warehousing near a port, look at JAFZA.

  • Holding

    Holding and investment

    To hold shares or assets, founders look at RAK ICC, or at ADGM and DIFC for financial and investment structures.

  • Home rules

    Check the home side first

    In some cases, Brazil and Portugal can tax residents on profits of a foreign company they control, as shown below. Choose the structure with your home adviser. Our setup assessment and cost calculator help you compare options. See all jurisdictions.

Banking

Opening a bank account as a Brazilian or Portuguese owner

Each UAE bank decides on its own. A complete, consistent file is the part you control. See bank account opening.

  • Source of funds

    Where the money comes from

    Expect to show recent bank statements from home. Large amounts need the documents behind them, such as a sale contract or dividend minutes.

  • Your profile

    Who you are

    A CV and proof of the business you run in Brazil or Portugal help the bank understand your background.

  • The plan

    What the account will do

    A short business plan naming expected clients, suppliers and the countries money will move to and from. Banks compare it with your real transactions later.

  • Consistency

    Matching details

    Names, addresses and figures must match across your passport, licence and statements. We fix mismatches before the bank sees the file.

  • No promises

    The bank decides

    We prepare and present the file. Approval and timing are the bank’s decision, and we do not name or rank banks.

Before you invest abroad

Home-country rules in Brazil and Portugal

These are the official rules we could verify. Treat them as a checklist for your adviser, not as advice.

TopicPositionOfficial source
Brazil: declaring capital abroad (CBE)Brazilian residents holding assets abroad totalling US$1 million or more on 31 December must file an annual CBE declaration with the central bank. The window runs from 15 February to 5 April. Fines range from R$2,500 to R$250,000.Banco Central do Brasil, CBEChecked 26 October 2026
Brazil: controlled foreign companiesUnder Law 14.754/2023, profits of a foreign company controlled by a Brazilian-resident individual may be taxed at 15% on 31 December, distributed or not. This applies only if the company is in a favoured-tax jurisdiction or privileged regime, or earns under 60% active income. The law does not name countries: it refers to the lists under Law 9.430/1996. Ask your Brazilian adviser how this applies to your UAE company. An alternative transparency option exists.Planalto, Law 14.754/2023Checked 26 October 2026
Brazil: leaving the countryIf you move abroad permanently, you notify the Receita Federal and file a definitive-exit return the following year. Without that notice, you become non-resident only after 12 consecutive months abroad.gov.br, notify definitive exitChecked 26 October 2026
Portugal: the UAE on the listPortugal’s list of territories with clearly more favourable tax regimes, Portaria 150/2004, includes the United Arab Emirates. The list is in force, most recently amended in September 2025.Portal das Finanças, Portaria 150/2004Checked 26 October 2026
Portugal: tax residenceYou are resident if you spend more than 183 days in Portugal in any 12-month period starting or ending in the year concerned. You can also be resident with fewer days if you keep a home there you appear to intend as your usual residence. Portuguese nationals moving to a listed territory stay resident that year and the next four, unless they prove valid reasons.Portal das Finanças, IRS Code article 16Checked 26 October 2026
Portugal: owning a UAE companyPortuguese residents may be taxed on the profits of a non-resident entity under a clearly more favourable regime. This applies from a 25% holding, under the conditions of article 66 of the IRC Code.Portal das Finanças, IRS Code article 20Checked 26 October 2026

How these rules interact with the tax treaties above is a question for a tax adviser in Brazil or Portugal. Aizaa works alongside your home-country adviser; we do not give home-country tax or legal advice.

Visas

Residence for you and your family

Your company is usually what gives you UAE residence. Brazilian and Portuguese passport holders can enter visa free to start, as the facts table shows.

  • Company route

    Investor or partner visa

    Shareholders commonly hold a residence visa linked to their own company, followed by the Emirates ID. We confirm the route for your licence. See investor visa.

  • Long term

    Golden visa

    The UAE government portal describes the Golden visa as a renewable 5- or 10-year residence visa. For investors it lists a minimum capital of AED 2 million. See our Golden visa page.

  • Family

    Bringing your family

    Golden visa holders can sponsor family members, including spouses and children, according to u.ae. Other residence visas have their own conditions, which we check for you.

  • Time abroad

    Days in each country

    Golden visa holders can stay outside the UAE beyond the usual six months, says u.ae. Days you spend in Portugal still count for Portuguese tax residence, as the table above shows.

How we set you up

Four steps, one named contact

  • Step 1

    Choose the right structure

    Mainland, free zone or offshore, chosen for how you will trade. Start with our free setup assessment.

  • Step 2

    Form the company

    Licence, documents and approvals, done for you. See company formation.

  • Step 3

    Visas and Emirates ID

    Residence visas for you, your team and family. See PRO services.

  • Step 4

    Bank account and compliance

    The bank file, then UBO records, licence renewals and visa dates kept on track. See business compliance.

An illustrative example

A typical setup for a founder from Brazil or Portugal

This is an illustrative example, not a client story. Your own case will differ.

A software founder in São Paulo wants to serve clients across the Gulf. She chooses a free zone licence with one visa, because her clients pay from abroad and she needs no shopfront. She owns the UAE company personally, so she prepares her passport, proof of address and CV. She will sign in Dubai, so she needs no power of attorney. She enters the UAE visa free for her visa and Emirates ID steps. Before moving, she asks her Brazilian adviser about the CBE declaration, Law 14.754/2023 and her exit filing. Her bank file includes recent statements and signed client contracts. The bank sets the timing.

FAQs

Questions founders from Brazil and Portugal ask

Short answers. For your own case, book a free call.

Can I set up a UAE company while living in Brazil or Portugal?

Yes, most of the preparation can be done from home. We work from scanned copies first, then tell you which originals need legalisation. Some later steps may need you in the UAE. We tell you exactly which ones need you in person for your licence.

How much does a UAE company cost?

It depends on the jurisdiction, the activity, the number of visas and whether you need premises. We do not quote a single figure here because fees change. Use our cost calculator for an estimate, then book a free call and we confirm the numbers for your case.

Will I still pay tax in Brazil or Portugal?

Possibly. Under Law 14.754/2023, Brazil may tax residents on profits of controlled foreign companies in some cases. Portugal lists the UAE as a clearly more favourable tax regime, which can affect nationals who move and residents with a 25% stake. Aizaa works alongside your home-country adviser; we do not give home-country tax or legal advice.

How long does the setup take?

Timing depends mostly on your documents. Legalising Brazilian or Portuguese papers can take longer than forming the company, so start that first. The licence, visa and bank steps then follow in order. We give you a written timeline once we have seen your documents. The bank sets its own pace.

Can my family join me in the UAE?

Usually, once you hold UAE residence. Golden visa holders can sponsor spouses and children, according to u.ae. Other residence visas have their own conditions, which we check. Brazilian birth and marriage certificates need a legal translation, attestation by Brazil’s foreign ministry, then the UAE Consulate General in São Paulo.

Talk to us before you pay for a licence

A free call to check the structure, the costs and the visas for your situation. No obligation.

General information, not legal or tax advice. Sources checked 21 October 2026.