Abu Dhabi Global Market Free Zone

ADGM offers a progressive and transparent regulatory framework for crypto businesses, supported by the ADGM Virtual Asset Framework (2023, amended 2025). It provides a robust environment with clear licensing and compliance obligations, promoting innovation and integrity.

Overview

Statuscrypto_friendly
Risk Score10/100 (Low Risk)
Regionmiddle east
CurrencyAED

Tax Information

Capital Gains (Personal)0% (no personal income tax in ADGM/Abu Dhabi)
Capital Gains (Corporate)0% in ADGM free zone (9% UAE federal rate outside free zone)
VAT on CryptoNo

The regulator page does not explicitly state specific tax rates or rules for crypto activities, but ADGM is known for a tax-friendly environment with no VAT on crypto transactions.

Licensing & Registration

RequiredYes
RegulatorFSRA
FrameworkADGM Virtual Asset Framework
Easemedium
Cost (USD)$25,000 - $150,000

Licensing is governed under the ADGM Virtual Asset Framework with clear application processes and compliance requirements.

Enforcement Activity

Level: Low

No significant enforcement actions reported; jurisdiction actively encourages crypto business

AML / KYC

KYC RequiredYes
Travel RuleYes
FATF MemberNo
FATF Statusfsrb_only
FATF BodyFATF
Suspicious-Activity ReportingYes

DeFi, Stablecoins & NFTs

Status: regulated

DeFi activities are regulated under the ADGM Virtual Asset Framework, requiring compliance with AML and licensing rules.

Stablecoins

Status: regulated

Stablecoins are regulated under the ADGM Virtual Asset Framework with specific requirements for issuance and custody.

NFTs

Status: no_rules

No specific NFT regulation; generally permitted

Mining

LegalYes
Electricity Cost$0.06/kWh
Renewable Energy5%
Infrastructuregood

Mining is legal with access to reliable infrastructure and competitive electricity costs.

Geopolitical Risk

Stabilitystable
SanctionsNo
Corruption Index67/100
Banking Accessopen

Risk Factors

ADGM benefits from the UAE's stable political environment, strong infrastructure, and open banking system, though regional tensions remain a moderate risk.

Sources

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Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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