UAE ranked first among emerging family office destinations

The UAE has been ranked first among emerging family office centres in "Family Offices: Best Jurisdictions Worldwide", a report by the Global Intelligence Unit of Global Citizen Solutions, a London-based residency and citizenship planning firm. The findings were reported by Khaleej Times and Gulf News on 18 October 2026.

The report compares 33 jurisdictions on what they offer the family office and what they offer the family behind it. Seventeen of them are ranked, split into eight established and nine emerging centres.

The key facts

• Ranking: the UAE is first among the nine emerging family office centres, with a composite score of 74.0. Qatar is second.
• Regime and tax: the UAE scores 100 on this measure. Khaleej Times notes that the UAE has no personal income tax and a statutory rate of zero on wealth passed to the next generation.
• Ecosystem: the UAE scores 78 on ecosystem and centre depth, the highest ecosystem score among the emerging centres.
• Compared with established centres: according to the report, the UAE outranks four of the eight established centres.
• Frameworks: the report cites the DIFC Family Arrangements Regulations and the frameworks at Abu Dhabi Global Market (ADGM).
• Growth in Dubai: official DIFC figures for the first half of 2026 show 1,408 family-related entities, up 36% year on year, and 1,409 foundations, up 67% over the last 12 months.

Why it matters for international clients

For founders, investors and families from Europe, North America, Australia, Russia and the CIS, the ranking confirms what many are already acting on: the UAE combines a favourable tax regime with a deep and growing financial centre. The report also notes that families increasingly diversify residence and status alongside their assets, which is exactly where structuring, tax residence and the home-country position need to be planned together.

The DIFC and ADGM both offer dedicated frameworks for family holding structures, foundations and family offices, and the growth in registrations shows how quickly this sector is building in the UAE.

What to do

• Decide where the structure should sit. Our guide on free zone or mainland explains when a financial free zone such as the DIFC or ADGM suits a family office or holding company.
• Plan the corporate tax position from the start. A UAE family office or holding company is within the scope of corporate tax, and reliefs depend on meeting the conditions. See our corporate tax service.
• Check substance and beneficial ownership requirements in our Economic Substance and UBO guide.
• Review the tax rules in your home country before you move assets or family members. Our international tax service, country guides and, for UK-connected families, UK inheritance tax for UAE residents cover the main points.
• If the family is relocating, see our Golden Visa guide and UAE tax residency certificate guide.

Sources

• Dubai Media Office: DIFC records industry-leading achievements in H1 2026 (28 July 2026)
• Global Citizen Solutions: Family Offices: Best Jurisdictions Worldwide
• Khaleej Times: UAE ranks first globally among emerging family office hubs (18 October 2026)
• Gulf News: UAE ranks No. 1 globally among emerging family office destinations (18 October 2026)

This page gives general information as at the date shown and is not advice for your specific situation. Rules in other countries are summarised for orientation; your home-country position should be confirmed before you act.