For Pakistani founders
Setting up a UAE company from Pakistan
What applies to Pakistani founders 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 requiredEntry 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 Pakistani founders
Rules change, so each line shows where it comes from and when we last checked it.
| Topic | Position | Official source |
|---|---|---|
| Double taxation agreement | In force since 2000 (signed 1993). | UAE Ministry of Finance, treaties dashboardChecked 21 October 2026 |
| Entering the UAE | Pakistani passport holders need a UAE entry visa arranged before they travel. The UAE Ministry of Foreign Affairs lists them as visa required. | UAE Ministry of Foreign Affairs, visa informationChecked 21 October 2026 |
| UAE corporate tax | 0% 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 company | Since 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 tax | The 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 Pakistan 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 from Pakistan
What you prepare in Pakistan, and how it is attested
The UAE has not joined the Apostille Convention. Pakistani documents for UAE use therefore follow the attestation route, not the apostille route.
| Topic | Position | Official source |
|---|---|---|
| Apostille Convention | Pakistan acceded in July 2022 and the Convention entered into force for Pakistan on 9 March 2023. The UAE is not listed as a contracting party. | HCCH, Apostille Convention status tableChecked 26 October 2026 |
| Apostille in the UAE | An apostille is not accepted in place of full attestation, because the UAE is not a party to the Convention. | DMCC, documents to set up a company remotelyChecked 26 October 2026 |
| Step 1 in Pakistan | Documents issued in Pakistan must first be attested by Pakistan’s Ministry of Foreign Affairs. | UAE Embassy Islamabad, attestation informationChecked 26 October 2026 |
| Step 2 on the UAE side | You apply on the UAE Ministry of Foreign Affairs website with UAE PASS and choose Pakistan as the issuing country. An approved courier collects the original. You receive a digitally attested copy by email. | UAE Embassy Islamabad, attestation informationChecked 26 October 2026 |
| Where to attest in Pakistan | The Ministry attests in Islamabad. Its camp offices in Lahore, Karachi, Peshawar and Quetta are treated at par. Degrees need Higher Education Commission (HEC) attestation first, and board certificates need IBCC. | Pakistan Ministry of Foreign Affairs, attestationChecked 26 October 2026 |
| Language | Foreign documents must be in Arabic or English, or come with a legally certified translation. A document in Urdu therefore needs a certified translation. | DMCC, documents to set up a company remotelyChecked 26 October 2026 |
As one example, the DMCC published checklist asks for the items below. Other authorities ask for similar documents. The UAE Embassy in Islamabad will not attest laminated documents, and wants the memorandum and articles attested separately.
- You, as an individual shareholderA passport valid for at least six months. Proof of address, such as a utility bill or bank statement from the last three months. DMCC does not require these to be attested.
- A Pakistani company as shareholderCertificate of incorporation, memorandum and articles, shareholding record, trade licence, board resolution approving the UAE company, and register of directors. These must be attested.
- A power of attorneyNeeded only if someone signs for you. One signed outside the UAE may need notarisation, legalisation and UAE attestation.
- Degrees and certificatesOnly for activities that need proof of qualifications. Attest them through HEC or IBCC first, then follow the two steps above.
Choosing a structure
Which UAE structure suits a founder from Pakistan
Start from how the business will earn money, not from the cheapest licence. These are the patterns we see most often. Our setup assessment tests them against your plans.
- Selling in the UAE
A mainland company
If you will sell to UAE customers, open a shop or bid for local contracts, a Dubai mainland licence usually fits. Most activities allow full foreign ownership, as the table above shows.
- Services and IT
A free zone company
Consulting, software, marketing and e-commerce founders often choose a free zone such as IFZA, Meydan or DMCC. Compare all options on our jurisdictions page.
- Goods from Pakistan
A trading or logistics base
If you import goods from Pakistan to re-export across the region, compare a port-side free zone such as JAFZA with the mainland.
- Pakistani IT company
A UAE subsidiary
The State Bank of Pakistan gives banks general permission to let IT companies set up subsidiaries abroad, within limits. The Pakistani company, not you personally, then owns the UAE entity.
- Raising capital
A holding company
The same SBP chapter has a route for young Pakistani startups to place a holding company abroad to raise foreign capital. ADGM and DIFC are the usual places to compare for that, with RAK ICC for a simple holding company. Our cost calculator compares the fees.
Banking
What UAE banks ask Pakistani owners for
Each bank decides on each account. A complete file shortens the questions, but nobody can promise approval. See how we prepare it on our bank account opening page.
- Who you are
Passports, CVs and statements
The RAKEZ guide lists passport copies and CVs of all shareholders, a company profile and six months of personal bank statements.
- Where the money came from
Source of funds and wealth
Under Central Bank of the UAE guidance, banks may identify or verify the source of funds of higher-risk customers. Expect to show Pakistani bank statements and the business or sale behind the money.
- The money trail
Send funds through a bank
The SBP rules require investment funds to be legitimate and tax paid, sent through an authorised bank. That record is also what a UAE bank wants to see.
- Company owner
Legalised group documents
For shareholders outside the UAE, RAKEZ notes that documents such as good-standing certificates and the memorandum must be legalised by the UAE Embassy.
- Risk context
FATF status
The FATF removed Pakistan from increased monitoring in October 2022. Banks still make their own risk assessment of every customer.
Home-country rules
Pakistani rules to check before you invest abroad
Pakistan controls money leaving the country and taxes its residents. Check both before you fund a UAE company.
| Topic | Position | Official source |
|---|---|---|
| Basic SBP conditions | Residents, including companies, may make equity investments abroad on a repatriable basis under set conditions. Funds must be legitimate and tax paid, and the investor must be on the active taxpayer list. | State Bank of Pakistan, Foreign Exchange Manual, Chapter 20, para 13Checked 26 October 2026 |
| Resident individuals | General permission covers listed shares abroad, up to USD 25,000 a calendar year and at most 1% of a company. It also covers employee share plans and sweat equity up to 20%. It lists no general permission for funding a private company abroad. Ask your bank how your case is treated. | State Bank of Pakistan, Foreign Exchange Manual, Chapter 20, para 13(II)(D)Checked 26 October 2026 |
| Pakistani companies | IT companies and other exporters have general permission within limits, mainly from export earnings held in foreign currency accounts. Other companies need prior SBP permission to invest abroad. | State Bank of Pakistan, Foreign Exchange Manual, Chapter 20, para 13(II), as amended by SBP circular of 11 July 2024Checked 26 October 2026 |
| After you invest | Within one month, give your bank evidence of the investment and file a Form V-100 return with the State Bank. Submit audited accounts of the UAE company each year. Dividends and sale proceeds must be brought back to Pakistan. | State Bank of Pakistan, Foreign Exchange Manual, Chapter 20, para 13(III)Checked 26 October 2026 |
| Your tax residence | You are resident for a tax year if you are in Pakistan for 183 days or more. You are also resident at 120 days or more, if you spent 365 days or more there in the previous four years. | FBR, Income Tax Ordinance 2001, section 82Checked 26 October 2026 |
| Company tax residence | A company is resident in Pakistan if its control and management is wholly in Pakistan at any time in the year. This matters if you run the UAE company from Pakistan. | FBR, Income Tax Ordinance 2001, section 83Checked 26 October 2026 |
How Pakistan taxes your UAE income, and whether the treaty helps, depends on your own facts. Check that with a Pakistan tax adviser before you commit. Aizaa works alongside your home-country adviser; we do not give home-country tax or legal advice.
Visas
Residence for you and your family
You need a visa for your first trip, as the table above shows. Once the company exists, it gives you a route to residence. See our investor visa and Golden Visa pages.
- First trip
Visit visa to explore investment
A single-entry visa valid for 60, 90 or 120 days, for investors and entrepreneurs. It needs a financial guarantee and an attested qualification certificate. See u.ae.
- Investor or partner
Residence through your company
The Green visa covers investors and business partners. It lasts five years, is renewable, and lets you sponsor your spouse and children.
- Larger investment
Golden Visa
GDRFA Dubai lists a 10-year permit for an investor or partner whose UAE company share is worth at least AED 2 million. Other conditions apply. Holders can sponsor family, according to u.ae.
- In person
At least one visit is needed
The visa medical and Emirates ID biometrics require you to be in the UAE, as DMCC explains.
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 Pakistan
This is an illustrative example built from common situations. It is not a real client.
A software developer in Lahore has worked with clients in the Gulf for some years and wants a UAE base. She chooses a free zone company for IT consulting, with herself as sole shareholder. She has her degree attested by HEC and Pakistan’s Ministry of Foreign Affairs, then applies for UAE attestation online. The company is formed while she is still in Lahore. She then flies to Dubai for her visa medical and Emirates ID, and meets the bank. Before sending any capital, she checks with her bank and a Pakistan tax adviser how the remittance and her tax residence will be treated.
FAQs
Questions Pakistani founders ask us
Short answers. Your own case may differ, so ask us on a free call.
Can I set up the company while I am still in Pakistan?
Often, yes. DMCC, for example, says a company can be formed and licensed fully remotely. Other authorities set their own rules, so we confirm yours first. We prepare the application and you sign the documents. You visit later for your residence visa, the visa medical, Emirates ID biometrics and, usually, the bank meeting.
Do my Pakistani documents need an apostille?
No. The Apostille Convention has applied in Pakistan since 2023, but the UAE has not joined it, so an apostille does not replace attestation. Have the document attested by Pakistan’s Ministry of Foreign Affairs first. Then apply for UAE attestation online, choosing Pakistan as the issuing country. Degrees need HEC attestation before the Ministry step.
Can I send money from Pakistan to fund the company?
That depends on who invests and how. SBP rules give Pakistani IT companies and exporters general permission within limits, and require prior SBP permission for other companies. For individuals, the general permissions cover listed shares, employee share plans and sweat equity. Ask your Pakistani bank how your case is treated before you remit anything.
Will I still pay tax in Pakistan?
It depends on your tax residence and your facts. Under section 82 of Pakistan’s Income Tax Ordinance, 183 days in Pakistan in a tax year makes you resident. A UAE company can also be resident there if its control and management sits wholly in Pakistan at any time in the year. Speak to a Pakistan tax adviser. We work alongside them but do not give Pakistani tax advice.
Can my family move to the UAE with me?
Usually, yes. Once you hold residence through your company, you can generally sponsor your spouse and children. u.ae confirms this for both the five-year Green visa and the Golden Visa. Pakistani marriage and birth certificates follow the same route: Pakistan’s Ministry of Foreign Affairs first, then UAE attestation.
Related
Next steps for Pakistani founders
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.