ADGM is a crypto-friendly jurisdiction with a comprehensive regulatory framework including the FSRA Virtual Asset Framework, Fiat-Referenced Token Framework, and Virtual Asset Staking Framework, providing clarity and support for virtual asset activities.
| Status | crypto_friendly |
| Risk Score | 15/100 (Low Risk) |
| Region | middle east |
| Currency | AED |
| Capital Gains (Personal) | 0% (no personal income tax in the UAE) |
| Capital Gains (Corporate) | 0% on qualifying income of Qualifying Free Zone Persons; otherwise 9% on taxable income above AED 375,000 (UAE Corporate Tax) |
| VAT on Crypto | No |
The UAE levies no personal income tax, so individuals' crypto gains are untaxed. ADGM entities are subject to UAE Corporate Tax under Federal Decree-Law No. 47 of 2022: 0% on qualifying income for Qualifying Free Zone Persons, otherwise 9% above AED 375,000. Transfers and conversions of virtual assets are exempt from VAT, retroactively from 1 January 2018 (Cabinet Decision No. 100 of 2024).
| Required | Yes |
| Regulator | FSRA |
| Framework | Financial Services and Markets Regulations 2015 (FSMR); FSRA Virtual Asset Framework |
| Ease | medium |
| Cost (USD) | $25,000 - $150,000 |
FSRA regulates virtual asset activities under the Financial Services and Markets Regulations 2015 (FSMR) and its Virtual Asset Framework (in place since 2018, guidance last updated 10 June 2025). Firms must obtain FSRA approval for each regulated activity and may only use Approved Virtual Assets.
No significant enforcement actions reported; jurisdiction actively encourages crypto business
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | compliant |
| Suspicious-Activity Reporting | Yes |
Status: regulated
DeFi activities are regulated under the FSRA Virtual Asset Framework, ensuring compliance with AML and licensing requirements.
Status: specific_framework
Stablecoins are regulated under the Fiat-Referenced Token Framework effective January 2026, providing clear rules for issuance and operation.
Status: no_rules
No specific NFT regulation; generally permitted
| Legal | Yes |
| Electricity Cost | $0.06/kWh |
| Renewable Energy | 5% |
| Infrastructure | excellent |
Mining is legal with competitive electricity costs and excellent infrastructure in Abu Dhabi Global Market.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 67/100 |
| Banking Access | open |
| Sanctions Program Active | Yes |
Risk Factors
ADGM benefits from stable governance, strong infrastructure, and open banking access, though regional Middle East tensions pose moderate risk factors.
ADGM is a crypto-friendly jurisdiction with a comprehensive regulatory framework including the FSRA Virtual Asset Framework, Fiat-Referenced Token Framework, and Virtual Asset Staking Framework, providing clarity and support for virtual asset activities.
Abu Dhabi Global Market is classified by FATF as: compliant.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-09-07 · Data source: Soken Crypto Legal Map
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