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01
Establish & Structure
How should the business establish, own, govern and operate here?
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Foreign investors may own 100% of an onshore (mainland) commercial company, and the former requirement for a major Emirati shareholder or agent for commercial companies was removed. UAE Government Portal (u.ae) ↗ · Source-checked · checked 18 October 2026 The Commercial Companies Law currently in force for mainland companies is Federal Decree-Law No. 32 of 2021, which entered into force on 2 January 2022. UAE Legislation Platform ↗ · Source-checked · checked 18 October 2026
10 checked statements in the guide →
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A foreign investor must register with the Ministry of Investment before engaging in any investment in Saudi Arabia. Ministry of Investment (MISA) ↗ · Source-checked · checked 19 October 2026 The Investment Law (Royal Decree No. M/19 dated 16/01/1446H) enters into force 180 days after its publication in the Official Gazette and repeals the Foreign Investment Law issued by Royal Decree No. M/1 dated 5/1/1421H. Ministry of Investment (MISA) ↗ · Source-checked · checked 19 October 2026
19 checked statements in the guide →
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12 checked statements in the guide →
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02
Tax & Statutory
What tax, filing, reporting and substance rules shape the operating model?
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Corporate tax is charged at 0% on taxable income up to AED 375,000 and at 9% on taxable income above AED 375,000. Ministry of Finance ↗ · Source-checked · checked 18 October 2026 Corporate tax applies to financial years starting on or after 1 June 2023, so a business with a calendar financial year became subject to it from 1 January 2024. Federal Tax Authority ↗ · Source-checked · checked 18 October 2026
17 checked statements in the guide →
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Income tax is charged at the standard rate of 20% on taxable income that does not qualify for a special regime. Zakat, Tax and Customs Authority (ZATCA) ↗ · Source-checked · checked 19 October 2026 Income tax applies to resident capital companies in respect of shares owned by non-Saudi partners, and to non-residents doing business in Saudi Arabia through a permanent establishment or earning Saudi-source income. Zakat, Tax and Customs Authority (ZATCA) ↗ · Source-checked · checked 19 October 2026
26 checked statements in the guide →
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03
People, Payroll & Mobility
How can the business hire, pay, move and manage people compliantly?
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Private-sector employment on the mainland is governed by Federal Decree-Law No. 33 of 2021 Regulating Labour Relations, in force since 2 February 2022. UAE Legislation Platform ↗ · Source-checked · checked 18 October 2026 Employment contracts must be concluded for a definite period, renewable by agreement. UAE Legislation Platform ↗ · Source-checked · checked 18 October 2026
9 checked statements in the guide →
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15 checked statements in the guide →
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The Employment Act covers local and foreign employees working under a contract of service, but not seafarers, domestic workers, statutory board employees or civil servants. Ministry of Manpower (MOM) ↗ · Source-checked · checked 18 October 2026 Part 4 of the Employment Act on hours of work and overtime does not cover managers and executives; it covers workmen earning a basic monthly salary of S$4,500 or less and other employees earning S$2,600 or less. Ministry of Manpower (MOM) ↗ · Source-checked · checked 18 October 2026
13 checked statements in the guide →
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04
Regulatory & Government
Which registrations, licences, approvals or sector regulators can affect the plan?
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A foreign investor needs a company licence from the relevant federal or emirate authority for a mainland business, or from the free zone authority for a free zone business. Chambers and Partners (Hadef & Partners) ↗ · Source-checked · checked 18 October 2026 Sector regulators, including those for banking, insurance, aviation, real estate development and higher education, may impose licensing requirements or ownership limits in addition to the trade licence. Chambers and Partners (Habib Al Mulla & Partners) ↗ · Source-checked · checked 18 October 2026
4 checked statements in the guide →
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Communications activities registered by foreign investors require 40% Saudi participation, and supportive communications activities 30%. Ministry of Investment (MISA) ↗ · Source-checked · checked 19 October 2026 A 100% foreign-owned legal practice requires an approval letter from the Ministry of Justice for investment registration. Ministry of Investment (MISA) ↗ · Source-checked · checked 19 October 2026
8 checked statements in the guide →
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Singapore Customs operates warehousing schemes, including licensed warehouses, that allow dutiable goods to be stored and sold with duty and GST suspended. Singapore Customs ↗ · Source-checked · checked 18 October 2026 Buyer's stamp duty on property is charged at up to 6% for residential property and up to 5% for non-residential property, on the higher of price or market value. PwC Worldwide Tax Summaries ↗ · Source-checked · checked 18 October 2026
12 checked statements in the guide →
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05
Banking, Treasury & Payments
How will money enter, move, settle, repatriate and remain controlled?
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The Central Bank of the UAE maintains a fixed exchange rate of the dirham against the US dollar, committing to buy dirhams against dollars at 3.673 and to sell dirhams for dollars at 3.672 with eligible market counterparties. Central Bank of the UAE (CBUAE) ↗ · Source-checked · checked 19 October 2026 The overriding objective of the CBUAE's monetary framework is maintaining the dirham's peg to the US dollar. Central Bank of the UAE (CBUAE) ↗ · Source-checked · checked 19 October 2026
14 checked statements in the guide →
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Investors may transfer funds within or outside Saudi Arabia without delay, including profits and sale proceeds, in any recognised currency. Ministry of Investment (MISA) ↗ · Source-checked · checked 19 October 2026 Investments may not be confiscated except under a final judicial ruling, and expropriation is allowed only in the public interest, under legal procedures and against fair compensation. Ministry of Investment (MISA) ↗ · Source-checked · checked 19 October 2026
15 checked statements in the guide →
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5 checked statements in the guide →
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06
Trade, Customs & Supply Chain
What changes when goods, services or supply chains cross the border?
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Free zone companies have generally benefited from customs exemptions but cannot trade directly in the mainland market unless they establish an onshore presence. Chambers and Partners (Habib Al Mulla & Partners) ↗ · Source-checked · checked 18 October 2026 Imports and exports of plants, plant products and related consignments are controlled under the Federal Law concerning Agricultural Quarantine. UAE Legislation Platform ↗ · Source-checked · checked 18 October 2026
15 checked statements in the guide →
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Import VAT at the standard rate of 15% applies to goods imported into Saudi Arabia, and services received from non-residents are subject to the reverse-charge mechanism. Zakat, Tax and Customs Authority (ZATCA) ↗ · Source-checked · checked 19 October 2026 Exports of goods and services to non-resident customers can be zero-rated for VAT where the conditions are met. Zakat, Tax and Customs Authority (ZATCA) ↗ · Source-checked · checked 19 October 2026
28 checked statements in the guide →
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Customs and excise duties apply only to certain intoxicating liquors, tobacco products, motor vehicles and petroleum products; Singapore is otherwise essentially a free port. PwC Worldwide Tax Summaries ↗ · Source-checked · checked 18 October 2026 GST at 9% is charged on imports of goods into Singapore as well as on local supplies. PwC Worldwide Tax Summaries ↗ · Source-checked · checked 18 October 2026
4 checked statements in the guide →
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07
Technology, Data & Cyber
What technology, privacy, cybersecurity and cross-border data rules matter?
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The federal Personal Data Protection Law, Federal Decree-Law No. 45 of 2021, has been in force since 2 January 2022. UAE Legislation Platform ↗ · Source-checked · checked 18 October 2026 The PDPL does not apply to government data, to health data or banking and credit data that have their own protective legislation, or to companies and establishments in free zones that have their own data protection legislation. UAE Legislation Platform ↗ · Source-checked · checked 18 October 2026
15 checked statements in the guide →
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The Personal Data Protection Law (PDPL) allows controllers to be fined up to SAR 5 million, or given a warning, for violations other than the criminal offence of unlawfully disclosing sensitive data. Ministry of Investment (MISA) ↗ · Source-checked · checked 18 October 2026 Disclosing or publishing sensitive personal data in breach of the PDPL with intent to harm the data subject or for personal benefit is a criminal offence punishable by up to two years' imprisonment, a fine of up to SAR 3 million, or both. Ministry of Investment (MISA) ↗ · Source-checked · checked 18 October 2026
17 checked statements in the guide →
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The Personal Data Protection Act 2012 (PDPA) sets a baseline standard for the collection, use and disclosure of personal data by private-sector organisations in Singapore, in electronic and non-electronic form. Personal Data Protection Commission (PDPC) ↗ · Source-checked · checked 18 October 2026 Under the Accountability Obligation an organisation must put in place policies and practices to meet the PDPA, make them available on request, and appoint a Data Protection Officer whose business contact details are made public. Personal Data Protection Commission (PDPC) ↗ · Source-checked · checked 18 October 2026
9 checked statements in the guide →
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08
IP & Brand
How should the business protect, licence and commercialise its intellectual property?
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A UAE trademark registration under Federal Decree-Law No. 36 of 2021 protects the mark for ten years from the filing date, renewable for similar periods; the Decree-Law has applied since 2 January 2022. Ministry of Economy and Tourism ↗ · Source-checked · checked 18 October 2026 Interested parties may oppose a published trademark application within 30 days of publication. Ministry of Economy and Tourism ↗ · Source-checked · checked 18 October 2026
13 checked statements in the guide →
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The Saudi Authority for Intellectual Property (SAIP) is the national office for trademarks, patents, industrial designs, copyright, plant varieties and layout designs of integrated circuits. World Intellectual Property Organization (WIPO) ↗ · Source-checked · checked 18 October 2026 Saudi Arabia acceded to the Madrid Protocol on 8 July 2026 and the Protocol entered into force for Saudi Arabia on 8 October 2026, so international trademark applications can now designate Saudi Arabia. World Intellectual Property Organization (WIPO) ↗ · Source-checked · checked 18 October 2026
11 checked statements in the guide →
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14 checked statements in the guide →
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09
Investment & Transactions
What should be resolved before investing, acquiring, financing or restructuring here?
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Federal Decree-Law No. 36 of 2023 Regulating Competition applies to undertakings' economic activities in the UAE, to exploitation of intellectual property rights inside and outside the UAE, and to activities outside the UAE that affect competition in the UAE. Ministry of Economy and Tourism ↗ · Source-checked · checked 18 October 2026 The competition law excludes practices assigned by another law to a sectoral regulator (unless it asks the Ministry to take over and the Ministry agrees), federal government-owned undertakings designated by Cabinet resolution, and emirate government-owned undertakings designated by local resolution. Ministry of Economy and Tourism ↗ · Source-checked · checked 18 October 2026
11 checked statements in the guide →
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The Investment Law repealed the Foreign Investment Law of 1421H (2000), guarantees equal treatment of local and foreign investors in similar circumstances, and requires a foreign investor to register with the Ministry of Investment (MISA) before investing. Ministry of Investment (MISA) ↗ · Source-checked · checked 19 October 2026 The General Authority for Competition (GAC) reviews mergers and acquisitions that meet the notification criteria, and may approve a transaction, approve it with conditions or reject it. US Department of State ↗ · Source-checked · checked 18 October 2026
19 checked statements in the guide →
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Singapore's competition authority is the Competition and Consumer Commission of Singapore (CCS), which keeps a public case register of mergers and acquisitions it has reviewed. Competition and Consumer Commission of Singapore (CCS) ↗ · Source-checked · checked 18 October 2026 Singapore has a voluntary merger notification regime: merger parties are not required to notify CCS before or after completing a merger, but should self-assess, and a merger that substantially lessens competition infringes section 54 of the Competition Act 2004. Competition and Consumer Commission of Singapore (CCS) ↗ · Source-checked · checked 19 October 2026
12 checked statements in the guide →
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10
Risk, Compliance & Integrity
Which compliance, integrity, insurance and operational risks require controls?
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The federal anti-money laundering and counter-terrorist and proliferation financing law is Federal Decree-Law No. 10 of 2025, with executive regulations in Cabinet Resolution No. 134 of 2025. Ministry of Economy and Tourism ↗ · Source-checked · checked 18 October 2026 Designated non-financial businesses and professions under the AML executive regulations include commercial gaming operators, real estate brokers and agents, dealers in precious metals and stones, lawyers, notaries, other independent legal professionals and independent accountants, and company and trust service providers. Ministry of Economy and Tourism ↗ · Source-checked · checked 18 October 2026
10 checked statements in the guide →
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The Combating Bribery Law and the Civil Service Law are the primary Saudi laws addressing corruption, and the anti-corruption framework covers most forms of bribery and abuse of office, including bribery of foreign officials. US Department of State ↗ · Source-checked · checked 18 October 2026 Government employees convicted of accepting bribes face up to 10 years' imprisonment or fines of up to about USD 267,000. US Department of State ↗ · Source-checked · checked 18 October 2026
8 checked statements in the guide →
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The Prevention of Corruption Act 1960 applies to corruption whether it involves public or private sector individuals or members of the public, and is enforced by the Corrupt Practices Investigation Bureau (CPIB). Corrupt Practices Investigation Bureau (CPIB) ↗ · Source-checked · checked 19 October 2026 A corruption offence under the Prevention of Corruption Act 1960 is punishable by a fine of up to S$100,000, imprisonment of up to 5 years, or both, for each count, rising to up to 7 years' imprisonment where the corrupt transaction relates to a contract or proposed contract with the Government. Corrupt Practices Investigation Bureau (CPIB) ↗ · Source-checked · checked 19 October 2026
10 checked statements in the guide →
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11
Disputes, Enforcement & Exit
How should contracts, enforcement, disputes, restructuring and exit be planned?
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Civil, commercial and personal status procedure before UAE courts is governed by the Civil Procedure Code, Federal Decree-Law No. 42 of 2022, which also covers appeals and enforcement of judgments. UAE Government portal (u.ae) ↗ · Source-checked · checked 18 October 2026 A Court of First Instance judgment may be appealed to the Court of Appeal within 30 days of judgment, or 10 days in urgent cases. UAE Government portal (u.ae) ↗ · Source-checked · checked 18 October 2026
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7 checked statements in the guide →
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The Supreme Court of Singapore is made up of the Court of Appeal and the High Court, which comprises the Appellate Division and the General Division; the SICC sits within the General Division. Singapore Courts (Judiciary) ↗ · Source-checked · checked 19 October 2026 The Singapore International Commercial Court (SICC), established in 2015, is a division of the General Division of the High Court that hears claims of an international and commercial nature before a panel of international and local judges. Singapore Courts (Judiciary) ↗ · Source-checked · checked 19 October 2026
10 checked statements in the guide →
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