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United Arab Emirates
Singapore
At a glance
Key facts across your selected jurisdictions.
| Field | United Arab Emirates | Singapore |
|---|---|---|
| Region | Middle East | Asia Pacific |
| Currency | AED — UAE Dirham | SGD — Singapore Dollar |
| Corporate tax | 0% to AED375k; 9% above | 17% headline corporate income tax rate |
| VAT / GST | VAT 5% | GST 9% |
| Common business vehicle | LLC / free-zone company | Private company limited by shares (Pte. Ltd.) |
| Foreign ownership | 100% foreign ownership widely available | 100% foreign ownership generally permitted |
| Local director | Generally not required for many structures | Required |
| Business language(s) | Arabic; English widely used in business | English; Malay; Mandarin Chinese; Tamil |
| Coutts Consultants services | 62 available | 46 available |
United Arab Emirates: information reviewed September 2026 · Singapore: information reviewed September 2026
Explore the detail
Compare key areas in depth. Select a section to view the full comparison.
| Field | United Arab Emirates | Singapore |
|---|---|---|
| Common business vehicle | LLC / free-zone company Vehicle depends on emirate, authority and activity. | Private company limited by shares (Pte. Ltd.) Private company limited by shares (Pte. Ltd.). The precise common entity treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Foreign ownership | 100% foreign ownership widely available 100% foreign ownership widely available. The precise foreign ownership treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | 100% foreign ownership generally permitted 100% foreign ownership generally permitted. The precise foreign ownership treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Minimum shareholders | Varies by structure Varies by structure. The precise minimum shareholders treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | 1 1. The precise minimum shareholders treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Minimum directors | Varies by structure Varies by structure. The precise minimum directors treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | 1 1. The precise minimum directors treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Local director requirement | Generally not required for many structures Generally not required for many structures. The precise local director treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Required Every company must have at least one director who meets Singapore's local-residency requirements. |
| Registered office | Required Required. The precise registered office treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Required in Singapore Required in Singapore. The precise registered office treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Company secretary | Varies by structure Varies by structure. The precise company secretary treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Required A company secretary must be appointed within six months; a sole director cannot also act as company secretary. |
| Minimum capital | Varies by structure Varies by structure. The precise minimum capital treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | S$1 S$1. The precise minimum capital treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Registration authority | Relevant emirate economic department or free-zone authority | Accounting and Corporate Regulatory Authority (ACRA) |
| Field | United Arab Emirates | Singapore |
|---|---|---|
| Corporate tax | 0% to AED375k; 9% above The general UAE corporate-tax rates are 0% on taxable income up to AED 375,000 and 9% above; qualifying free-zone income and other special regimes require separate analysis. | 17% headline corporate income tax rate Singapore companies are taxed at 17% of chargeable income; exemptions and the YA 2026 corporate income tax rebate can reduce tax payable for qualifying companies. |
| VAT / GST | VAT 5% The general VAT rate is 5%; zero-rated and exempt supplies are subject to separate rules. | GST 9% The prevailing standard GST rate is 9%; zero-rated and exempt supplies are subject to separate rules. |
| Accounting records | Accounting records required Accounting records required. The precise accounts requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Accounting records required Accounting records required. The precise accounts requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Annual accounts | Generally required Generally required. The precise annual accounts treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Required Required. The precise annual accounts treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Audit | Varies by authority and structure Varies by authority and structure. The precise audit requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Varies Eligible small companies may claim audit exemption. |
| Annual filing | Varies by authority Varies by authority. The precise annual filing treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Annual return required Annual return required. The precise annual filing treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Tax residence | Incorporation and effective management/control rules apply UAE-incorporated juridical persons are within the corporate-tax residence framework; effective management and control can also be relevant. | Control and management in Singapore Control and management in Singapore. The precise tax residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Field | United Arab Emirates | Singapore |
|---|---|---|
| Economic substance | Activity-dependent Activity-dependent. The precise economic substance treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Activity-dependent Activity-dependent. The precise economic substance treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Local management | Activity-dependent Activity-dependent. The precise local management treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Relevant to tax residence Relevant to tax residence. The precise local management treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Employment & payroll | Available Available. The precise employment payroll treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Available Available. The precise employment payroll treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Field | United Arab Emirates | Singapore |
|---|---|---|
| Entrepreneur routes | Available Available. The precise entrepreneur routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Available Available. The precise entrepreneur routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Investor routes | Available Available. The precise investor routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Available for qualifying applicants Available for qualifying applicants. The precise investor routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Employer-sponsored routes | Available Available. The precise sponsored work treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Available Available. The precise sponsored work treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Remote worker routes | Available under qualifying programmes Available under qualifying programmes. The precise remote worker treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | No dedicated digital-nomad route highlighted No dedicated digital-nomad route highlighted. The precise remote worker treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
| Permanent residence | Available through qualifying routes Available through qualifying routes. The precise permanent residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Available for qualifying applicants Available for qualifying applicants. The precise permanent residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Singapore. |
Coutts Consultants coverage
Explore the services currently available through Coutts Consultants in each selected jurisdiction.
United Arab Emirates
62 Services available
- Accounting, Tax & Employer Services11
- Banking & Financial Accounts11
- Business Advisory & International Expansion2
- Company Formation & Corporate Services13
- Immigration & International Mobility4
- Intellectual Property3
- International Trade & Market Entry5
- Legal & Corporate Advisory3
- Regulatory, Compliance & Licensing3
- Trusts, Foundations & Private Wealth4
- Virtual Offices & Business Presence3
Singapore
46 Services available
- Accounting, Tax & Employer Services10
- Banking & Financial Accounts5
- Business Advisory & International Expansion1
- Company Formation & Corporate Services11
- Intellectual Property3
- International Trade & Market Entry2
- Legal & Corporate Advisory3
- Regulatory, Compliance & Licensing2
- Trusts, Foundations & Private Wealth6
- Virtual Offices & Business Presence3
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Important information: This comparison provides general information only. Requirements, rates and availability may change and may depend on the entity, activities, ownership and individual circumstances. Professional advice should be obtained where appropriate. Legal & Disclaimer